id	sid	tid	token	lemma	pos
ftr-484	1	1	florida	florida	PROPN
ftr-484	1	2	tax	tax	PROPN
ftr-484	1	3	review	review	NOUN
ftr-484	1	4	volume	volume	NOUN
ftr-484	1	5	2	2	NUM
ftr-484	1	6	1995	1995	NUM
ftr-484	1	7	number	number	NOUN
ftr-484	1	8	10	10	NUM
ftr-484	1	9	demystifying	demystify	VERB
ftr-484	1	10	lifo	lifo	NOUN
ftr-484	1	11	:	:	PUNCT
ftr-484	1	12	towards	towards	ADP
ftr-484	1	13	simplification	simplification	NOUN
ftr-484	1	14	of	of	ADP
ftr-484	1	15	inflation	inflation	NOUN
ftr-484	1	16	-	-	PUNCT
ftr-484	1	17	adjusted	adjust	VERB
ftr-484	1	18	inventory	inventory	NOUN
ftr-484	1	19	valuation	valuation	NOUN
ftr-484	1	20	edward	edward	PROPN
ftr-484	1	21	a.	a.	PROPN
ftr-484	1	22	morse	morse	PROPN
ftr-484	1	23	*	*	PROPN
ftr-484	2	1	1	1	X
ftr-484	2	2	.	.	X
ftr-484	2	3	introduction	introduction	NOUN
ftr-484	2	4	................................	................................	PUNCT
ftr-484	3	1	561	561	NUM
ftr-484	3	2	ii	ii	NOUN
ftr-484	3	3	.	.	PUNCT
ftr-484	4	1	overview	overview	NOUN
ftr-484	4	2	of	of	ADP
ftr-484	4	3	lifo	lifo	NOUN
ftr-484	4	4	concept	concept	NOUN
ftr-484	4	5	......................	......................	PUNCT
ftr-484	4	6	562	562	NUM
ftr-484	4	7	a.	a.	NOUN
ftr-484	4	8	cost	cost	NOUN
ftr-484	4	9	flow	flow	NOUN
ftr-484	4	10	methodologies	methodology	NOUN
ftr-484	4	11	....................	....................	PUNCT
ftr-484	4	12	562	562	NUM
ftr-484	4	13	b.	b.	NOUN
ftr-484	4	14	measures	measure	NOUN
ftr-484	4	15	of	of	ADP
ftr-484	4	16	business	business	NOUN
ftr-484	4	17	income	income	NOUN
ftr-484	4	18	under	under	ADP
ftr-484	4	19	fifo	fifo	ADJ
ftr-484	4	20	and	and	CCONJ
ftr-484	4	21	lifo	lifo	NOUN
ftr-484	4	22	-	-	PUNCT
ftr-484	4	23	a	a	DET
ftr-484	4	24	simplified	simplified	ADJ
ftr-484	4	25	example	example	NOUN
ftr-484	4	26	.................	.................	PUNCT
ftr-484	4	27	563	563	NUM
ftr-484	4	28	ii	ii	NOUN
ftr-484	4	29	.	.	PUNCT
ftr-484	5	1	capital	capital	NOUN
ftr-484	5	2	maintenance	maintenance	NOUN
ftr-484	5	3	as	as	ADP
ftr-484	5	4	a	a	DET
ftr-484	5	5	framework	framework	NOUN
ftr-484	5	6	for	for	ADP
ftr-484	5	7	measuring	measure	VERB
ftr-484	5	8	economic	economic	ADJ
ftr-484	5	9	income	income	NOUN
ftr-484	5	10	....................	....................	PUNCT
ftr-484	5	11	565	565	NUM
ftr-484	5	12	a.	a.	NOUN
ftr-484	5	13	income	income	NOUN
ftr-484	5	14	vs.	vs.	ADP
ftr-484	5	15	capital	capital	NOUN
ftr-484	5	16	........................	........................	PUNCT
ftr-484	5	17	566	566	NUM
ftr-484	5	18	b.	b.	PROPN
ftr-484	5	19	financial	financial	ADJ
ftr-484	5	20	capital	capital	NOUN
ftr-484	5	21	maintenance	maintenance	NOUN
ftr-484	5	22	................	................	PUNCT
ftr-484	5	23	566	566	NUM
ftr-484	5	24	c.	c.	PROPN
ftr-484	5	25	physical	physical	PROPN
ftr-484	5	26	capital	capital	NOUN
ftr-484	5	27	maintenance	maintenance	NOUN
ftr-484	5	28	.................	.................	PUNCT
ftr-484	5	29	567	567	NUM
ftr-484	5	30	iii	iii	NOUN
ftr-484	5	31	.	.	PUNCT
ftr-484	6	1	using	use	VERB
ftr-484	6	2	lifo	lifo	NOUN
ftr-484	6	3	to	to	PART
ftr-484	6	4	implement	implement	VERB
ftr-484	6	5	the	the	DET
ftr-484	6	6	physical	physical	ADJ
ftr-484	6	7	capital	capital	NOUN
ftr-484	6	8	maintenance	maintenance	NOUN
ftr-484	6	9	concept	concept	NOUN
ftr-484	6	10	...........................	...........................	PUNCT
ftr-484	6	11	572	572	NUM
ftr-484	6	12	a.	a.	NOUN
ftr-484	6	13	specific	specific	ADJ
ftr-484	6	14	goods	good	NOUN
ftr-484	6	15	lifo	lifo	NOUN
ftr-484	6	16	.......................	.......................	PUNCT
ftr-484	6	17	572	572	NUM
ftr-484	6	18	b.	b.	PROPN
ftr-484	6	19	dollar	dollar	NOUN
ftr-484	6	20	-	-	PUNCT
ftr-484	6	21	value	value	NOUN
ftr-484	6	22	lifo	lifo	NOUN
ftr-484	6	23	........................	........................	PUNCT
ftr-484	7	1	580	580	NUM
ftr-484	7	2	1	1	NUM
ftr-484	7	3	.	.	PUNCT
ftr-484	7	4	historical	historical	ADJ
ftr-484	7	5	development	development	NOUN
ftr-484	7	6	...............	...............	PUNCT
ftr-484	7	7	580	580	NUM
ftr-484	7	8	2	2	NUM
ftr-484	7	9	.	.	PUNCT
ftr-484	7	10	index	index	NOUN
ftr-484	7	11	methods	method	NOUN
ftr-484	7	12	......................	......................	PUNCT
ftr-484	7	13	584	584	NUM
ftr-484	7	14	a.	a.	NOUN
ftr-484	7	15	double	double	ADJ
ftr-484	7	16	-	-	PUNCT
ftr-484	7	17	extension	extension	NOUN
ftr-484	7	18	method	method	NOUN
ftr-484	7	19	........	........	PUNCT
ftr-484	7	20	584	584	NUM
ftr-484	7	21	b.	b.	PROPN
ftr-484	7	22	index	index	NOUN
ftr-484	7	23	method	method	NOUN
ftr-484	7	24	.................	.................	PUNCT
ftr-484	7	25	586	586	NUM
ftr-484	7	26	c.	c.	PROPN
ftr-484	7	27	link	link	NOUN
ftr-484	7	28	-	-	PUNCT
ftr-484	7	29	chain	chain	NOUN
ftr-484	7	30	method	method	NOUN
ftr-484	7	31	.............	.............	PUNCT
ftr-484	7	32	587	587	NUM
ftr-484	7	33	d.	d.	NOUN
ftr-484	7	34	scope	scope	NOUN
ftr-484	7	35	of	of	ADP
ftr-484	7	36	an	an	DET
ftr-484	7	37	item	item	NOUN
ftr-484	7	38	...............	...............	PUNCT
ftr-484	7	39	590	590	NUM
ftr-484	7	40	e.	e.	PROPN
ftr-484	7	41	cost	cost	PROPN
ftr-484	7	42	components	component	NOUN
ftr-484	7	43	as	as	ADP
ftr-484	7	44	"	"	PUNCT
ftr-484	7	45	items	item	NOUN
ftr-484	7	46	"	"	PUNCT
ftr-484	7	47	.......	.......	PUNCT
ftr-484	7	48	605	605	NUM
ftr-484	7	49	f.	f.	NOUN
ftr-484	7	50	conclusion	conclusion	NOUN
ftr-484	7	51	...................	...................	PUNCT
ftr-484	8	1	611	611	NUM
ftr-484	8	2	*	*	PUNCT
ftr-484	8	3	assistant	assistant	NOUN
ftr-484	8	4	professor	professor	NOUN
ftr-484	8	5	of	of	ADP
ftr-484	8	6	law	law	NOUN
ftr-484	8	7	,	,	PUNCT
ftr-484	8	8	creighton	creighton	PROPN
ftr-484	8	9	university	university	PROPN
ftr-484	8	10	school	school	NOUN
ftr-484	8	11	of	of	ADP
ftr-484	8	12	law	law	NOUN
ftr-484	8	13	.	.	PUNCT
ftr-484	9	1	j.d	j.d	PROPN
ftr-484	9	2	.	.	PROPN
ftr-484	9	3	,	,	PUNCT
ftr-484	9	4	1988	1988	NUM
ftr-484	9	5	,	,	PUNCT
ftr-484	9	6	university	university	NOUN
ftr-484	9	7	of	of	ADP
ftr-484	9	8	michigan	michigan	PROPN
ftr-484	9	9	;	;	PUNCT
ftr-484	9	10	b.s.b.a	b.s.b.a	PROPN
ftr-484	9	11	.	.	PROPN
ftr-484	9	12	,	,	PUNCT
ftr-484	9	13	1985	1985	NUM
ftr-484	9	14	,	,	PUNCT
ftr-484	9	15	drake	drake	PROPN
ftr-484	9	16	university	university	PROPN
ftr-484	9	17	.	.	PUNCT
ftr-484	10	1	the	the	DET
ftr-484	10	2	author	author	NOUN
ftr-484	10	3	wishes	wish	VERB
ftr-484	10	4	to	to	PART
ftr-484	10	5	thank	thank	VERB
ftr-484	10	6	heidi	heidi	PROPN
ftr-484	10	7	guttau	guttau	PROPN
ftr-484	10	8	-	-	PUNCT
ftr-484	10	9	fox	fox	PROPN
ftr-484	10	10	(	(	PUNCT
ftr-484	10	11	creighton	creighton	PROPN
ftr-484	10	12	class	class	PROPN
ftr-484	10	13	of	of	ADP
ftr-484	10	14	1997	1997	NUM
ftr-484	10	15	)	)	PUNCT
ftr-484	10	16	for	for	ADP
ftr-484	10	17	her	her	PRON
ftr-484	10	18	assistance	assistance	NOUN
ftr-484	10	19	in	in	ADP
ftr-484	10	20	the	the	DET
ftr-484	10	21	preparation	preparation	NOUN
ftr-484	10	22	of	of	ADP
ftr-484	10	23	this	this	DET
ftr-484	10	24	article	article	NOUN
ftr-484	10	25	.	.	PUNCT
ftr-484	11	1	copyright	copyright	NOUN
ftr-484	11	2	©	©	PROPN
ftr-484	11	3	1996	1996	NUM
ftr-484	11	4	by	by	ADP
ftr-484	11	5	edward	edward	PROPN
ftr-484	11	6	a.	a.	PROPN
ftr-484	11	7	morse	morse	PROPN
ftr-484	11	8	.	.	PUNCT
ftr-484	12	1	560	560	NUM
ftr-484	12	2	florida	florida	PROPN
ftr-484	12	3	tax	tax	NOUN
ftr-484	12	4	review	review	NOUN
ftr-484	12	5	[	[	X
ftr-484	12	6	vol	vol	NOUN
ftr-484	12	7	.	.	PUNCT
ftr-484	12	8	2:10	2:10	NUM
ftr-484	12	9	iv	iv	NOUN
ftr-484	12	10	.	.	PUNCT
ftr-484	12	11	lifo	lifo	NOUN
ftr-484	12	12	simplification	simplification	NOUN
ftr-484	12	13	efforts	effort	NOUN
ftr-484	12	14	...................	...................	PUNCT
ftr-484	13	1	612	612	NUM
ftr-484	13	2	a.	a.	NOUN
ftr-484	13	3	legislative	legislative	ADJ
ftr-484	13	4	background	background	NOUN
ftr-484	13	5	of	of	ADP
ftr-484	13	6	simplified	simplified	ADJ
ftr-484	13	7	lifo	lifo	NOUN
ftr-484	13	8	provisions	provision	NOUN
ftr-484	13	9	..............................	..............................	PUNCT
ftr-484	13	10	612	612	NUM
ftr-484	13	11	b.	b.	NOUN
ftr-484	13	12	inventory	inventory	NOUN
ftr-484	13	13	price	price	NOUN
ftr-484	13	14	index	index	NOUN
ftr-484	13	15	computation	computation	NOUN
ftr-484	13	16	(	(	PUNCT
ftr-484	13	17	ipic	ipic	NOUN
ftr-484	13	18	)	)	PUNCT
ftr-484	13	19	method	method	NOUN
ftr-484	13	20	..	..	PUNCT
ftr-484	13	21	615	615	NUM
ftr-484	13	22	1	1	NUM
ftr-484	13	23	.	.	PUNCT
ftr-484	13	24	categorizing	categorize	VERB
ftr-484	13	25	inventory	inventory	NOUN
ftr-484	13	26	................	................	PUNCT
ftr-484	13	27	615	615	NUM
ftr-484	13	28	2	2	NUM
ftr-484	13	29	.	.	PUNCT
ftr-484	13	30	assigning	assign	VERB
ftr-484	13	31	indexes	index	NOUN
ftr-484	13	32	...................	...................	PUNCT
ftr-484	13	33	616	616	NUM
ftr-484	13	34	3	3	X
ftr-484	13	35	.	.	PUNCT
ftr-484	13	36	computing	compute	VERB
ftr-484	13	37	a	a	DET
ftr-484	13	38	composite	composite	ADJ
ftr-484	13	39	index	index	NOUN
ftr-484	13	40	...........	...........	PUNCT
ftr-484	13	41	618	618	NUM
ftr-484	13	42	a.	a.	NOUN
ftr-484	13	43	80	80	NUM
ftr-484	13	44	%	%	NOUN
ftr-484	13	45	limitation	limitation	NOUN
ftr-484	13	46	................	................	PUNCT
ftr-484	13	47	618	618	NUM
ftr-484	13	48	b.	b.	NOUN
ftr-484	13	49	cost	cost	NOUN
ftr-484	13	50	adjustment	adjustment	NOUN
ftr-484	13	51	...............	...............	PUNCT
ftr-484	13	52	620	620	NUM
ftr-484	13	53	4	4	NUM
ftr-484	13	54	.	.	PUNCT
ftr-484	13	55	conclusions	conclusion	NOUN
ftr-484	13	56	on	on	ADP
ftr-484	13	57	ipic	ipic	ADJ
ftr-484	13	58	method	method	NOUN
ftr-484	13	59	............	............	PUNCT
ftr-484	13	60	623	623	NUM
ftr-484	13	61	c.	c.	NOUN
ftr-484	13	62	simplified	simplify	VERB
ftr-484	13	63	dollar	dollar	NOUN
ftr-484	13	64	-	-	PUNCT
ftr-484	13	65	value	value	NOUN
ftr-484	13	66	lifo	lifo	NOUN
ftr-484	13	67	method	method	NOUN
ftr-484	13	68	for	for	ADP
ftr-484	13	69	certain	certain	ADJ
ftr-484	13	70	small	small	ADJ
ftr-484	13	71	businesses	business	NOUN
ftr-484	13	72	-	-	PUNCT
ftr-484	13	73	irc	irc	PROPN
ftr-484	13	74	section	section	NOUN
ftr-484	13	75	474	474	NUM
ftr-484	13	76	.............	.............	PUNCT
ftr-484	13	77	625	625	NUM
ftr-484	13	78	d.	d.	PROPN
ftr-484	13	79	alternative	alternative	PROPN
ftr-484	13	80	lifo	lifo	PROPN
ftr-484	13	81	method	method	NOUN
ftr-484	13	82	for	for	ADP
ftr-484	13	83	automobile	automobile	NOUN
ftr-484	13	84	dealers	dealer	NOUN
ftr-484	13	85	...	...	PUNCT
ftr-484	13	86	626	626	NUM
ftr-484	13	87	v.	v.	ADP
ftr-484	13	88	conclusion	conclusion	NOUN
ftr-484	13	89	..................................	..................................	PUNCT
ftr-484	13	90	628	628	NUM
ftr-484	13	91	demystifing	demystife	VERB
ftr-484	13	92	lifo	lifo	NOUN
ftr-484	13	93	i.	i.	PROPN
ftr-484	13	94	introduction	introduction	NOUN
ftr-484	13	95	the	the	DET
ftr-484	13	96	last	last	ADJ
ftr-484	13	97	in	in	ADP
ftr-484	13	98	,	,	PUNCT
ftr-484	13	99	first	first	ADV
ftr-484	13	100	out	out	ADV
ftr-484	13	101	(	(	PUNCT
ftr-484	13	102	lifo	lifo	NOUN
ftr-484	13	103	)	)	PUNCT
ftr-484	13	104	method	method	NOUN
ftr-484	13	105	of	of	ADP
ftr-484	13	106	inventory	inventory	NOUN
ftr-484	13	107	accounting	accounting	NOUN
ftr-484	13	108	has	have	AUX
ftr-484	13	109	been	be	AUX
ftr-484	13	110	available	available	ADJ
ftr-484	13	111	to	to	ADP
ftr-484	13	112	taxpayers	taxpayer	NOUN
ftr-484	13	113	for	for	ADP
ftr-484	13	114	more	more	ADJ
ftr-484	13	115	than	than	ADP
ftr-484	13	116	50	50	NUM
ftr-484	13	117	years	year	NOUN
ftr-484	13	118	.	.	PUNCT
ftr-484	13	119	'	'	PUNCT
ftr-484	14	1	the	the	DET
ftr-484	14	2	basic	basic	ADJ
ftr-484	14	3	concept	concept	NOUN
ftr-484	14	4	of	of	ADP
ftr-484	14	5	lifo	lifo	NOUN
ftr-484	14	6	is	be	AUX
ftr-484	14	7	relatively	relatively	ADV
ftr-484	14	8	simple	simple	ADJ
ftr-484	14	9	:	:	PUNCT
ftr-484	14	10	it	it	PRON
ftr-484	14	11	reverses	reverse	VERB
ftr-484	14	12	the	the	DET
ftr-484	14	13	normal	normal	ADJ
ftr-484	14	14	assumed	assume	VERB
ftr-484	14	15	flow	flow	NOUN
ftr-484	14	16	of	of	ADP
ftr-484	14	17	costs	cost	NOUN
ftr-484	14	18	(	(	PUNCT
ftr-484	14	19	first	first	ADJ
ftr-484	14	20	-	-	PUNCT
ftr-484	14	21	in	in	NOUN
ftr-484	14	22	,	,	PUNCT
ftr-484	14	23	first	first	ADJ
ftr-484	14	24	-	-	PUNCT
ftr-484	14	25	out	out	NOUN
ftr-484	14	26	or	or	CCONJ
ftr-484	14	27	fifo	fifo	ADJ
ftr-484	14	28	)	)	PUNCT
ftr-484	14	29	by	by	ADP
ftr-484	14	30	matching	match	VERB
ftr-484	14	31	the	the	DET
ftr-484	14	32	costs	cost	NOUN
ftr-484	14	33	of	of	ADP
ftr-484	14	34	the	the	DET
ftr-484	14	35	latest	late	ADJ
ftr-484	14	36	purchases	purchase	NOUN
ftr-484	14	37	or	or	CCONJ
ftr-484	14	38	production	production	NOUN
ftr-484	14	39	against	against	ADP
ftr-484	14	40	current	current	ADJ
ftr-484	14	41	-	-	PUNCT
ftr-484	14	42	year	year	NOUN
ftr-484	14	43	sales	sale	NOUN
ftr-484	14	44	.	.	PUNCT
ftr-484	15	1	during	during	ADP
ftr-484	15	2	periods	period	NOUN
ftr-484	15	3	of	of	ADP
ftr-484	15	4	rising	rise	VERB
ftr-484	15	5	costs	cost	NOUN
ftr-484	15	6	,	,	PUNCT
ftr-484	15	7	lifo	lifo	NOUN
ftr-484	15	8	generally	generally	ADV
ftr-484	15	9	results	result	VERB
ftr-484	15	10	in	in	ADP
ftr-484	15	11	lower	low	ADJ
ftr-484	15	12	taxable	taxable	ADJ
ftr-484	15	13	income	income	NOUN
ftr-484	15	14	than	than	ADP
ftr-484	15	15	the	the	DET
ftr-484	15	16	fifo	fifo	ADJ
ftr-484	15	17	method	method	NOUN
ftr-484	15	18	because	because	SCONJ
ftr-484	15	19	current	current	ADJ
ftr-484	15	20	-	-	PUNCT
ftr-484	15	21	year	year	NOUN
ftr-484	15	22	increases	increase	NOUN
ftr-484	15	23	in	in	ADP
ftr-484	15	24	inventory	inventory	NOUN
ftr-484	15	25	costs	cost	NOUN
ftr-484	15	26	are	be	AUX
ftr-484	15	27	charged	charge	VERB
ftr-484	15	28	to	to	PART
ftr-484	15	29	cost	cost	VERB
ftr-484	15	30	of	of	ADP
ftr-484	15	31	goods	good	NOUN
ftr-484	15	32	sold	sell	VERB
ftr-484	15	33	,	,	PUNCT
ftr-484	15	34	rather	rather	ADV
ftr-484	15	35	than	than	ADP
ftr-484	15	36	accumulated	accumulate	VERB
ftr-484	15	37	in	in	ADP
ftr-484	15	38	ending	end	VERB
ftr-484	15	39	inventory	inventory	NOUN
ftr-484	15	40	.	.	PUNCT
ftr-484	16	1	thus	thus	ADV
ftr-484	16	2	,	,	PUNCT
ftr-484	16	3	lifo	lifo	NOUN
ftr-484	16	4	provides	provide	VERB
ftr-484	16	5	protection	protection	NOUN
ftr-484	16	6	from	from	ADP
ftr-484	16	7	the	the	DET
ftr-484	16	8	effects	effect	NOUN
ftr-484	16	9	on	on	ADP
ftr-484	16	10	taxable	taxable	ADJ
ftr-484	16	11	income	income	NOUN
ftr-484	16	12	of	of	ADP
ftr-484	16	13	rising	rise	VERB
ftr-484	16	14	inventory	inventory	NOUN
ftr-484	16	15	costs	cost	NOUN
ftr-484	16	16	(	(	PUNCT
ftr-484	16	17	hereinafter	hereinafter	NOUN
ftr-484	16	18	"	"	PUNCT
ftr-484	16	19	inflation	inflation	NOUN
ftr-484	16	20	"	"	PUNCT
ftr-484	16	21	)	)	PUNCT
ftr-484	16	22	.	.	PUNCT
ftr-484	17	1	like	like	ADP
ftr-484	17	2	many	many	ADJ
ftr-484	17	3	other	other	ADJ
ftr-484	17	4	aspects	aspect	NOUN
ftr-484	17	5	of	of	ADP
ftr-484	17	6	federal	federal	ADJ
ftr-484	17	7	income	income	NOUN
ftr-484	17	8	tax	tax	NOUN
ftr-484	17	9	law	law	NOUN
ftr-484	17	10	,	,	PUNCT
ftr-484	17	11	the	the	DET
ftr-484	17	12	practical	practical	ADJ
ftr-484	17	13	implementation	implementation	NOUN
ftr-484	17	14	of	of	ADP
ftr-484	17	15	lifo	lifo	NOUN
ftr-484	17	16	has	have	AUX
ftr-484	17	17	often	often	ADV
ftr-484	17	18	proved	prove	VERB
ftr-484	17	19	to	to	PART
ftr-484	17	20	be	be	AUX
ftr-484	17	21	a	a	DET
ftr-484	17	22	complex	complex	ADJ
ftr-484	17	23	task	task	NOUN
ftr-484	17	24	.	.	PUNCT
ftr-484	18	1	particularly	particularly	ADV
ftr-484	18	2	difficult	difficult	ADJ
ftr-484	18	3	issues	issue	NOUN
ftr-484	18	4	have	have	AUX
ftr-484	18	5	arisen	arise	VERB
ftr-484	18	6	over	over	ADP
ftr-484	18	7	the	the	DET
ftr-484	18	8	fundamental	fundamental	ADJ
ftr-484	18	9	concept	concept	NOUN
ftr-484	18	10	of	of	ADP
ftr-484	18	11	measuring	measure	VERB
ftr-484	18	12	costs	cost	NOUN
ftr-484	18	13	on	on	ADP
ftr-484	18	14	a	a	DET
ftr-484	18	15	comparable	comparable	ADJ
ftr-484	18	16	basis	basis	NOUN
ftr-484	18	17	over	over	ADP
ftr-484	18	18	time	time	NOUN
ftr-484	18	19	for	for	ADP
ftr-484	18	20	inventory	inventory	NOUN
ftr-484	18	21	affected	affect	VERB
ftr-484	18	22	by	by	ADP
ftr-484	18	23	stylistic	stylistic	ADJ
ftr-484	18	24	,	,	PUNCT
ftr-484	18	25	technological	technological	ADJ
ftr-484	18	26	,	,	PUNCT
ftr-484	18	27	or	or	CCONJ
ftr-484	18	28	other	other	ADJ
ftr-484	18	29	changes	change	NOUN
ftr-484	18	30	.	.	PUNCT
ftr-484	19	1	the	the	DET
ftr-484	19	2	tax	tax	NOUN
ftr-484	19	3	law	law	NOUN
ftr-484	19	4	currently	currently	ADV
ftr-484	19	5	lacks	lack	VERB
ftr-484	19	6	objective	objective	ADJ
ftr-484	19	7	,	,	PUNCT
ftr-484	19	8	determinate	determinate	VERB
ftr-484	19	9	standards	standard	NOUN
ftr-484	19	10	for	for	ADP
ftr-484	19	11	ascertaining	ascertain	VERB
ftr-484	19	12	the	the	DET
ftr-484	19	13	proper	proper	ADJ
ftr-484	19	14	lifo	lifo	NOUN
ftr-484	19	15	cost	cost	NOUN
ftr-484	19	16	of	of	ADP
ftr-484	19	17	inventory	inventory	NOUN
ftr-484	19	18	items	item	NOUN
ftr-484	19	19	that	that	PRON
ftr-484	19	20	change	change	VERB
ftr-484	19	21	.	.	PUNCT
ftr-484	20	1	current	current	ADJ
ftr-484	20	2	standards	standard	NOUN
ftr-484	20	3	rely	rely	VERB
ftr-484	20	4	on	on	ADP
ftr-484	20	5	concepts	concept	NOUN
ftr-484	20	6	of	of	ADP
ftr-484	20	7	similarity	similarity	NOUN
ftr-484	20	8	,	,	PUNCT
ftr-484	20	9	involving	involve	VERB
ftr-484	20	10	fine	fine	ADJ
ftr-484	20	11	distinctions	distinction	NOUN
ftr-484	20	12	that	that	PRON
ftr-484	20	13	are	be	AUX
ftr-484	20	14	difficult	difficult	ADJ
ftr-484	20	15	to	to	PART
ftr-484	20	16	apply	apply	VERB
ftr-484	20	17	consistently	consistently	ADV
ftr-484	20	18	and	and	CCONJ
ftr-484	20	19	resulting	result	VERB
ftr-484	20	20	in	in	ADP
ftr-484	20	21	costly	costly	ADJ
ftr-484	20	22	and	and	CCONJ
ftr-484	20	23	burdensome	burdensome	ADJ
ftr-484	20	24	controversies	controversy	NOUN
ftr-484	20	25	,	,	PUNCT
ftr-484	20	26	with	with	ADP
ftr-484	20	27	little	little	ADJ
ftr-484	20	28	promise	promise	NOUN
ftr-484	20	29	of	of	ADP
ftr-484	20	30	more	more	ADV
ftr-484	20	31	determinate	determinate	ADJ
ftr-484	20	32	results	result	NOUN
ftr-484	20	33	.	.	PUNCT
ftr-484	21	1	moreover	moreover	ADV
ftr-484	21	2	,	,	PUNCT
ftr-484	21	3	efforts	effort	NOUN
ftr-484	21	4	to	to	PART
ftr-484	21	5	simplify	simplify	VERB
ftr-484	21	6	lifo	lifo	NOUN
ftr-484	21	7	have	have	AUX
ftr-484	21	8	not	not	PART
ftr-484	21	9	freed	free	VERB
ftr-484	21	10	taxpayers	taxpayer	NOUN
ftr-484	21	11	from	from	ADP
ftr-484	21	12	mystifying	mystify	VERB
ftr-484	21	13	complexity	complexity	NOUN
ftr-484	21	14	in	in	ADP
ftr-484	21	15	this	this	DET
ftr-484	21	16	area	area	NOUN
ftr-484	21	17	,	,	PUNCT
ftr-484	21	18	as	as	SCONJ
ftr-484	21	19	the	the	DET
ftr-484	21	20	available	available	ADJ
ftr-484	21	21	simplified	simplified	ADJ
ftr-484	21	22	methods	method	NOUN
ftr-484	21	23	are	be	AUX
ftr-484	21	24	far	far	ADV
ftr-484	21	25	from	from	ADP
ftr-484	21	26	simple	simple	ADJ
ftr-484	21	27	and	and	CCONJ
ftr-484	21	28	are	be	AUX
ftr-484	21	29	not	not	PART
ftr-484	21	30	viable	viable	ADJ
ftr-484	21	31	alternatives	alternative	NOUN
ftr-484	21	32	for	for	ADP
ftr-484	21	33	many	many	ADJ
ftr-484	21	34	taxpayers	taxpayer	NOUN
ftr-484	21	35	.	.	PUNCT
ftr-484	22	1	this	this	DET
ftr-484	22	2	article	article	NOUN
ftr-484	22	3	analyzes	analyze	VERB
ftr-484	22	4	the	the	DET
ftr-484	22	5	complexities	complexity	NOUN
ftr-484	22	6	of	of	ADP
ftr-484	22	7	measuring	measure	VERB
ftr-484	22	8	inflation	inflation	NOUN
ftr-484	22	9	in	in	ADP
ftr-484	22	10	an	an	DET
ftr-484	22	11	environment	environment	NOUN
ftr-484	22	12	of	of	ADP
ftr-484	22	13	changing	change	VERB
ftr-484	22	14	inventory	inventory	NOUN
ftr-484	22	15	composition	composition	NOUN
ftr-484	22	16	.	.	PUNCT
ftr-484	23	1	it	it	PRON
ftr-484	23	2	argues	argue	VERB
ftr-484	23	3	that	that	SCONJ
ftr-484	23	4	administrative	administrative	ADJ
ftr-484	23	5	feasibility	feasibility	NOUN
ftr-484	23	6	,	,	PUNCT
ftr-484	23	7	rather	rather	ADV
ftr-484	23	8	than	than	ADP
ftr-484	23	9	precision	precision	NOUN
ftr-484	23	10	,	,	PUNCT
ftr-484	23	11	should	should	AUX
ftr-484	23	12	be	be	AUX
ftr-484	23	13	the	the	DET
ftr-484	23	14	guiding	guiding	ADJ
ftr-484	23	15	principle	principle	NOUN
ftr-484	23	16	for	for	ADP
ftr-484	23	17	reform	reform	NOUN
ftr-484	23	18	in	in	ADP
ftr-484	23	19	this	this	DET
ftr-484	23	20	area	area	NOUN
ftr-484	23	21	.	.	PUNCT
ftr-484	24	1	externally	externally	ADV
ftr-484	24	2	generated	generate	VERB
ftr-484	24	3	indexes	index	NOUN
ftr-484	24	4	of	of	ADP
ftr-484	24	5	inflation	inflation	NOUN
ftr-484	24	6	,	,	PUNCT
ftr-484	24	7	such	such	ADJ
ftr-484	24	8	as	as	ADP
ftr-484	24	9	those	those	PRON
ftr-484	24	10	currently	currently	ADV
ftr-484	24	11	produced	produce	VERB
ftr-484	24	12	by	by	ADP
ftr-484	24	13	the	the	DET
ftr-484	24	14	bureau	bureau	PROPN
ftr-484	24	15	of	of	ADP
ftr-484	24	16	labor	labor	PROPN
ftr-484	24	17	statistics	statistic	NOUN
ftr-484	24	18	(	(	PUNCT
ftr-484	24	19	bls	bls	PROPN
ftr-484	24	20	)	)	PUNCT
ftr-484	24	21	,	,	PUNCT
ftr-484	24	22	hold	hold	VERB
ftr-484	24	23	the	the	DET
ftr-484	24	24	greatest	great	ADJ
ftr-484	24	25	promise	promise	NOUN
ftr-484	24	26	for	for	ADP
ftr-484	24	27	meaningful	meaningful	ADJ
ftr-484	24	28	simplification	simplification	NOUN
ftr-484	24	29	of	of	ADP
ftr-484	24	30	lifo	lifo	NOUN
ftr-484	24	31	while	while	SCONJ
ftr-484	24	32	continuing	continue	VERB
ftr-484	24	33	to	to	PART
ftr-484	24	34	protect	protect	VERB
ftr-484	24	35	taxpayers	taxpayer	NOUN
ftr-484	24	36	from	from	ADP
ftr-484	24	37	inflationary	inflationary	ADJ
ftr-484	24	38	effects	effect	NOUN
ftr-484	24	39	on	on	ADP
ftr-484	24	40	income	income	NOUN
ftr-484	24	41	.	.	PUNCT
ftr-484	25	1	such	such	ADJ
ftr-484	25	2	indexes	index	NOUN
ftr-484	25	3	are	be	AUX
ftr-484	25	4	readily	readily	ADV
ftr-484	25	5	available	available	ADJ
ftr-484	25	6	and	and	CCONJ
ftr-484	25	7	they	they	PRON
ftr-484	25	8	offer	offer	VERB
ftr-484	25	9	consistent	consistent	ADJ
ftr-484	25	10	,	,	PUNCT
ftr-484	25	11	objective	objective	ADJ
ftr-484	25	12	solutions	solution	NOUN
ftr-484	25	13	to	to	ADP
ftr-484	25	14	problems	problem	NOUN
ftr-484	25	15	of	of	ADP
ftr-484	25	16	changing	change	VERB
ftr-484	25	17	inventory	inventory	NOUN
ftr-484	25	18	items	item	NOUN
ftr-484	25	19	that	that	PRON
ftr-484	25	20	otherwise	otherwise	ADV
ftr-484	25	21	cause	cause	VERB
ftr-484	25	22	administrative	administrative	ADJ
ftr-484	25	23	uncertainty	uncertainty	NOUN
ftr-484	25	24	for	for	ADP
ftr-484	25	25	taxpayers	taxpayer	NOUN
ftr-484	25	26	and	and	CCONJ
ftr-484	25	27	the	the	DET
ftr-484	25	28	government	government	NOUN
ftr-484	25	29	.	.	PUNCT
ftr-484	26	1	part	part	NOUN
ftr-484	26	2	i	i	PRON
ftr-484	26	3	provides	provide	VERB
ftr-484	26	4	an	an	DET
ftr-484	26	5	overview	overview	NOUN
ftr-484	26	6	of	of	ADP
ftr-484	26	7	lifo	lifo	NOUN
ftr-484	26	8	in	in	ADP
ftr-484	26	9	the	the	DET
ftr-484	26	10	context	context	NOUN
ftr-484	26	11	of	of	ADP
ftr-484	26	12	inventory	inventory	NOUN
ftr-484	26	13	accounting	accounting	NOUN
ftr-484	26	14	.	.	PUNCT
ftr-484	27	1	part	part	NOUN
ftr-484	27	2	ii	ii	PROPN
ftr-484	27	3	analyzes	analyze	VERB
ftr-484	27	4	capital	capital	NOUN
ftr-484	27	5	maintenance	maintenance	NOUN
ftr-484	27	6	as	as	ADP
ftr-484	27	7	a	a	DET
ftr-484	27	8	conceptual	conceptual	ADJ
ftr-484	27	9	framework	framework	NOUN
ftr-484	27	10	for	for	ADP
ftr-484	27	11	measuring	measure	VERB
ftr-484	27	12	economic	economic	ADJ
ftr-484	27	13	income	income	NOUN
ftr-484	27	14	in	in	ADP
ftr-484	27	15	an	an	DET
ftr-484	27	16	inflationary	inflationary	ADJ
ftr-484	27	17	environment	environment	NOUN
ftr-484	27	18	,	,	PUNCT
ftr-484	27	19	and	and	CCONJ
ftr-484	27	20	places	place	VERB
ftr-484	27	21	lifo	lifo	NOUN
ftr-484	27	22	within	within	ADP
ftr-484	27	23	that	that	DET
ftr-484	27	24	framework	framework	NOUN
ftr-484	27	25	.	.	PUNCT
ftr-484	28	1	part	part	NOUN
ftr-484	28	2	iii	iii	NUM
ftr-484	28	3	analyzes	analyze	VERB
ftr-484	28	4	two	two	NUM
ftr-484	28	5	basic	basic	ADJ
ftr-484	28	6	approaches	approach	NOUN
ftr-484	28	7	to	to	ADP
ftr-484	28	8	implementing	implement	VERB
ftr-484	28	9	lifo	lifo	NOUN
ftr-484	28	10	-	-	PUNCT
ftr-484	28	11	specific	specific	ADJ
ftr-484	28	12	goods	good	NOUN
ftr-484	28	13	and	and	CCONJ
ftr-484	28	14	dollar	dollar	NOUN
ftr-484	28	15	-	-	PUNCT
ftr-484	28	16	value	value	NOUN
ftr-484	28	17	-	-	PUNCT
ftr-484	28	18	and	and	CCONJ
ftr-484	28	19	explores	explore	NOUN
ftr-484	28	20	sources	source	NOUN
ftr-484	28	21	1	1	NUM
ftr-484	28	22	.	.	PUNCT
ftr-484	29	1	see	see	VERB
ftr-484	29	2	revenue	revenue	NOUN
ftr-484	29	3	act	act	NOUN
ftr-484	29	4	of	of	ADP
ftr-484	29	5	1938	1938	NUM
ftr-484	29	6	,	,	PUNCT
ftr-484	29	7	pub	pub	NOUN
ftr-484	29	8	.	.	PUNCT
ftr-484	30	1	l.	l.	PROPN
ftr-484	30	2	no	no	INTJ
ftr-484	30	3	.	.	PROPN
ftr-484	31	1	554	554	NUM
ftr-484	31	2	,	,	PUNCT
ftr-484	31	3	ch	ch	NOUN
ftr-484	31	4	.	.	PROPN
ftr-484	31	5	289	289	NUM
ftr-484	31	6	,	,	PUNCT
ftr-484	31	7	§	§	PROPN
ftr-484	31	8	22(d	22(d	NUM
ftr-484	31	9	)	)	PUNCT
ftr-484	31	10	.	.	PUNCT
ftr-484	32	1	52	52	NUM
ftr-484	32	2	star	star	NOUN
ftr-484	32	3	.	.	PUNCT
ftr-484	33	1	447	447	NUM
ftr-484	33	2	.	.	PUNCT
ftr-484	34	1	459	459	NUM
ftr-484	34	2	(	(	PUNCT
ftr-484	34	3	allowing	allow	VERB
ftr-484	34	4	lifo	lifo	NOUN
ftr-484	34	5	to	to	ADP
ftr-484	34	6	certain	certain	ADJ
ftr-484	34	7	industries	industry	NOUN
ftr-484	34	8	only	only	ADV
ftr-484	34	9	)	)	PUNCT
ftr-484	34	10	;	;	PUNCT
ftr-484	35	1	cf	cf	AUX
ftr-484	35	2	.	.	PUNCT
ftr-484	35	3	irc	irc	PROPN
ftr-484	35	4	§	§	PROPN
ftr-484	35	5	22(d	22(d	NUM
ftr-484	35	6	)	)	PUNCT
ftr-484	35	7	(	(	PUNCT
ftr-484	35	8	1939	1939	NUM
ftr-484	35	9	)	)	PUNCT
ftr-484	35	10	(	(	PUNCT
ftr-484	35	11	removing	remove	VERB
ftr-484	35	12	industry	industry	NOUN
ftr-484	35	13	specific	specific	ADJ
ftr-484	35	14	restrictions	restriction	NOUN
ftr-484	35	15	and	and	CCONJ
ftr-484	35	16	making	make	VERB
ftr-484	35	17	lifo	lifo	NOUN
ftr-484	35	18	available	available	ADJ
ftr-484	35	19	to	to	ADP
ftr-484	35	20	all	all	DET
ftr-484	35	21	taxpayers	taxpayer	NOUN
ftr-484	35	22	)	)	PUNCT
ftr-484	35	23	.	.	PUNCT
ftr-484	36	1	the	the	DET
ftr-484	36	2	principal	principal	ADJ
ftr-484	36	3	code	code	NOUN
ftr-484	36	4	provisions	provision	NOUN
ftr-484	36	5	authorizing	authorize	VERB
ftr-484	36	6	the	the	DET
ftr-484	36	7	use	use	NOUN
ftr-484	36	8	of	of	ADP
ftr-484	36	9	lifo	lifo	NOUN
ftr-484	36	10	are	be	AUX
ftr-484	36	11	presently	presently	ADV
ftr-484	36	12	in	in	ADP
ftr-484	36	13	§	§	PROPN
ftr-484	36	14	472	472	NUM
ftr-484	36	15	.	.	PUNCT
ftr-484	37	1	19951	19951	NUM
ftr-484	37	2	florida	florida	PROPN
ftr-484	37	3	tax	tax	PROPN
ftr-484	37	4	review	review	NOUN
ftr-484	37	5	of	of	ADP
ftr-484	37	6	controversy	controversy	NOUN
ftr-484	37	7	within	within	ADP
ftr-484	37	8	each	each	DET
ftr-484	37	9	approach	approach	NOUN
ftr-484	37	10	caused	cause	VERB
ftr-484	37	11	by	by	ADP
ftr-484	37	12	changes	change	NOUN
ftr-484	37	13	in	in	ADP
ftr-484	37	14	inventory	inventory	NOUN
ftr-484	37	15	content	content	NOUN
ftr-484	37	16	.	.	PUNCT
ftr-484	38	1	part	part	NOUN
ftr-484	38	2	iv	iv	NUM
ftr-484	38	3	discusses	discuss	VERB
ftr-484	38	4	efforts	effort	NOUN
ftr-484	38	5	to	to	PART
ftr-484	38	6	simplify	simplify	VERB
ftr-484	38	7	lifo	lifo	NOUN
ftr-484	38	8	,	,	PUNCT
ftr-484	38	9	and	and	CCONJ
ftr-484	38	10	suggests	suggest	VERB
ftr-484	38	11	further	further	ADJ
ftr-484	38	12	reforms	reform	NOUN
ftr-484	38	13	to	to	PART
ftr-484	38	14	reduce	reduce	VERB
ftr-484	38	15	administrative	administrative	ADJ
ftr-484	38	16	and	and	CCONJ
ftr-484	38	17	compliance	compliance	NOUN
ftr-484	38	18	burdens	burden	NOUN
ftr-484	38	19	while	while	SCONJ
ftr-484	38	20	fulfilling	fulfil	VERB
ftr-484	38	21	the	the	DET
ftr-484	38	22	general	general	ADJ
ftr-484	38	23	purpose	purpose	NOUN
ftr-484	38	24	of	of	ADP
ftr-484	38	25	the	the	DET
ftr-484	38	26	method	method	NOUN
ftr-484	38	27	.	.	PUNCT
ftr-484	39	1	part	part	NOUN
ftr-484	39	2	v	v	NOUN
ftr-484	39	3	provides	provide	VERB
ftr-484	39	4	a	a	DET
ftr-484	39	5	concluding	concluding	NOUN
ftr-484	39	6	perspective	perspective	NOUN
ftr-484	39	7	on	on	ADP
ftr-484	39	8	the	the	DET
ftr-484	39	9	roles	role	NOUN
ftr-484	39	10	of	of	ADP
ftr-484	39	11	simplification	simplification	NOUN
ftr-484	39	12	and	and	CCONJ
ftr-484	39	13	precision	precision	NOUN
ftr-484	39	14	in	in	ADP
ftr-484	39	15	this	this	DET
ftr-484	39	16	context	context	NOUN
ftr-484	39	17	.	.	PUNCT
ftr-484	40	1	ii	ii	PROPN
ftr-484	40	2	.	.	PUNCT
ftr-484	41	1	overview	overview	NOUN
ftr-484	41	2	of	of	ADP
ftr-484	41	3	lifo	lifo	NOUN
ftr-484	41	4	concept	concept	NOUN
ftr-484	41	5	lifo	lifo	NOUN
ftr-484	41	6	is	be	AUX
ftr-484	41	7	perhaps	perhaps	ADV
ftr-484	41	8	best	well	ADV
ftr-484	41	9	understood	understand	VERB
ftr-484	41	10	by	by	ADP
ftr-484	41	11	first	first	ADV
ftr-484	41	12	placing	place	VERB
ftr-484	41	13	it	it	PRON
ftr-484	41	14	within	within	ADP
ftr-484	41	15	the	the	DET
ftr-484	41	16	broader	broad	ADJ
ftr-484	41	17	context	context	NOUN
ftr-484	41	18	of	of	ADP
ftr-484	41	19	inventory	inventory	NOUN
ftr-484	41	20	costing	costing	NOUN
ftr-484	41	21	.	.	PUNCT
ftr-484	42	1	taxpayers	taxpayer	NOUN
ftr-484	42	2	required	require	VERB
ftr-484	42	3	to	to	PART
ftr-484	42	4	maintain	maintain	VERB
ftr-484	42	5	inventories2	inventories2	ADJ
ftr-484	42	6	face	face	NOUN
ftr-484	42	7	several	several	ADJ
ftr-484	42	8	practical	practical	ADJ
ftr-484	42	9	questions	question	NOUN
ftr-484	42	10	in	in	ADP
ftr-484	42	11	computing	compute	VERB
ftr-484	42	12	taxable	taxable	ADJ
ftr-484	42	13	income	income	NOUN
ftr-484	42	14	:	:	PUNCT
ftr-484	42	15	(	(	PUNCT
ftr-484	42	16	1	1	X
ftr-484	42	17	)	)	PUNCT
ftr-484	42	18	what	what	PRON
ftr-484	42	19	costs	cost	NOUN
ftr-484	42	20	must	must	AUX
ftr-484	42	21	be	be	AUX
ftr-484	42	22	capitalized	capitalize	VERB
ftr-484	42	23	into	into	ADP
ftr-484	42	24	inventories	inventory	NOUN
ftr-484	42	25	;	;	PUNCT
ftr-484	42	26	(	(	PUNCT
ftr-484	42	27	2	2	X
ftr-484	42	28	)	)	PUNCT
ftr-484	42	29	how	how	SCONJ
ftr-484	42	30	should	should	AUX
ftr-484	42	31	inventoriable	inventoriable	VERB
ftr-484	42	32	costs	cost	NOUN
ftr-484	42	33	be	be	AUX
ftr-484	42	34	allocated	allocate	VERB
ftr-484	42	35	among	among	ADP
ftr-484	42	36	items	item	NOUN
ftr-484	42	37	purchased	purchase	VERB
ftr-484	42	38	or	or	CCONJ
ftr-484	42	39	produced	produce	VERB
ftr-484	42	40	during	during	ADP
ftr-484	42	41	the	the	DET
ftr-484	42	42	year	year	NOUN
ftr-484	42	43	;	;	PUNCT
ftr-484	42	44	and	and	CCONJ
ftr-484	42	45	(	(	PUNCT
ftr-484	42	46	3	3	X
ftr-484	42	47	)	)	PUNCT
ftr-484	42	48	how	how	SCONJ
ftr-484	42	49	should	should	AUX
ftr-484	42	50	such	such	ADJ
ftr-484	42	51	costs	cost	NOUN
ftr-484	42	52	be	be	AUX
ftr-484	42	53	allocated	allocate	VERB
ftr-484	42	54	between	between	ADP
ftr-484	42	55	the	the	DET
ftr-484	42	56	items	item	NOUN
ftr-484	42	57	purchased	purchase	VERB
ftr-484	42	58	or	or	CCONJ
ftr-484	42	59	produced	produce	VERB
ftr-484	42	60	during	during	ADP
ftr-484	42	61	the	the	DET
ftr-484	42	62	year	year	NOUN
ftr-484	42	63	and	and	CCONJ
ftr-484	42	64	items	item	NOUN
ftr-484	42	65	remaining	remain	VERB
ftr-484	42	66	on	on	ADP
ftr-484	42	67	hand	hand	NOUN
ftr-484	42	68	at	at	ADP
ftr-484	42	69	year	year	NOUN
ftr-484	42	70	-	-	PUNCT
ftr-484	42	71	end	end	NOUN
ftr-484	42	72	(	(	PUNCT
ftr-484	42	73	ending	end	VERB
ftr-484	42	74	inventory).3	inventory).3	ADJ
ftr-484	42	75	answers	answer	NOUN
ftr-484	42	76	to	to	ADP
ftr-484	42	77	the	the	DET
ftr-484	42	78	first	first	ADJ
ftr-484	42	79	two	two	NUM
ftr-484	42	80	questions	question	NOUN
ftr-484	42	81	are	be	AUX
ftr-484	42	82	generally	generally	ADV
ftr-484	42	83	found	find	VERB
ftr-484	42	84	in	in	ADP
ftr-484	42	85	section	section	NOUN
ftr-484	42	86	263a	263a	PROPN
ftr-484	42	87	,	,	PUNCT
ftr-484	42	88	which	which	PRON
ftr-484	42	89	is	be	AUX
ftr-484	42	90	(	(	PUNCT
ftr-484	42	91	mercifully	mercifully	ADV
ftr-484	42	92	)	)	PUNCT
ftr-484	42	93	beyond	beyond	ADP
ftr-484	42	94	the	the	DET
ftr-484	42	95	scope	scope	NOUN
ftr-484	42	96	of	of	ADP
ftr-484	42	97	this	this	DET
ftr-484	42	98	discussion	discussion	NOUN
ftr-484	42	99	.	.	PUNCT
ftr-484	43	1	the	the	DET
ftr-484	43	2	answer	answer	NOUN
ftr-484	43	3	to	to	ADP
ftr-484	43	4	the	the	DET
ftr-484	43	5	third	third	ADJ
ftr-484	43	6	question	question	NOUN
ftr-484	43	7	-	-	PUNCT
ftr-484	43	8	the	the	DET
ftr-484	43	9	value	value	NOUN
ftr-484	43	10	of	of	ADP
ftr-484	43	11	ending	end	VERB
ftr-484	43	12	inventory	inventory	NOUN
ftr-484	43	13	-	-	PUNCT
ftr-484	43	14	depends	depend	VERB
ftr-484	43	15	upon	upon	SCONJ
ftr-484	43	16	the	the	DET
ftr-484	43	17	cost	cost	NOUN
ftr-484	43	18	flow	flow	NOUN
ftr-484	43	19	assumption	assumption	NOUN
ftr-484	43	20	adopted	adopt	VERB
ftr-484	43	21	by	by	ADP
ftr-484	43	22	the	the	DET
ftr-484	43	23	taxpayer	taxpayer	NOUN
ftr-484	43	24	.	.	PUNCT
ftr-484	44	1	as	as	SCONJ
ftr-484	44	2	discussed	discuss	VERB
ftr-484	44	3	below	below	ADV
ftr-484	44	4	,	,	PUNCT
ftr-484	44	5	several	several	ADJ
ftr-484	44	6	cost	cost	NOUN
ftr-484	44	7	flow	flow	NOUN
ftr-484	44	8	methodologies	methodology	NOUN
ftr-484	44	9	are	be	AUX
ftr-484	44	10	available	available	ADJ
ftr-484	44	11	,	,	PUNCT
ftr-484	44	12	and	and	CCONJ
ftr-484	44	13	each	each	PRON
ftr-484	44	14	reflects	reflect	VERB
ftr-484	44	15	a	a	DET
ftr-484	44	16	different	different	ADJ
ftr-484	44	17	approach	approach	NOUN
ftr-484	44	18	to	to	ADP
ftr-484	44	19	measuring	measure	VERB
ftr-484	44	20	income	income	NOUN
ftr-484	44	21	in	in	ADP
ftr-484	44	22	an	an	DET
ftr-484	44	23	environment	environment	NOUN
ftr-484	44	24	of	of	ADP
ftr-484	44	25	changing	change	VERB
ftr-484	44	26	inventory	inventory	NOUN
ftr-484	44	27	costs	cost	NOUN
ftr-484	44	28	.	.	PUNCT
ftr-484	45	1	a.	a.	NOUN
ftr-484	45	2	cost	cost	NOUN
ftr-484	45	3	flow	flow	NOUN
ftr-484	45	4	methodologies	methodology	NOUN
ftr-484	45	5	taxpayers	taxpayer	NOUN
ftr-484	45	6	may	may	AUX
ftr-484	45	7	choose	choose	VERB
ftr-484	45	8	from	from	ADP
ftr-484	45	9	three	three	NUM
ftr-484	45	10	cost	cost	NOUN
ftr-484	45	11	flow	flow	NOUN
ftr-484	45	12	methodologies	methodology	NOUN
ftr-484	45	13	:	:	PUNCT
ftr-484	45	14	(	(	PUNCT
ftr-484	45	15	1	1	X
ftr-484	45	16	)	)	PUNCT
ftr-484	45	17	specific	specific	ADJ
ftr-484	45	18	identification	identification	NOUN
ftr-484	45	19	;	;	PUNCT
ftr-484	45	20	(	(	PUNCT
ftr-484	45	21	2	2	X
ftr-484	45	22	)	)	PUNCT
ftr-484	45	23	first	first	ADJ
ftr-484	45	24	-	-	PUNCT
ftr-484	45	25	in	in	NOUN
ftr-484	45	26	,	,	PUNCT
ftr-484	45	27	first	first	ADJ
ftr-484	45	28	-	-	PUNCT
ftr-484	45	29	out	out	NOUN
ftr-484	45	30	(	(	PUNCT
ftr-484	45	31	fifo	fifo	ADJ
ftr-484	45	32	)	)	PUNCT
ftr-484	45	33	;	;	PUNCT
ftr-484	45	34	and	and	CCONJ
ftr-484	45	35	(	(	PUNCT
ftr-484	45	36	3	3	X
ftr-484	45	37	)	)	PUNCT
ftr-484	45	38	last	last	ADJ
ftr-484	45	39	-	-	PUNCT
ftr-484	45	40	in	in	NOUN
ftr-484	45	41	,	,	PUNCT
ftr-484	45	42	first	first	ADJ
ftr-484	45	43	-	-	PUNCT
ftr-484	45	44	out	out	NOUN
ftr-484	45	45	(	(	PUNCT
ftr-484	45	46	lfo	lfo	PROPN
ftr-484	45	47	)	)	PUNCT
ftr-484	45	48	.	.	PUNCT
ftr-484	45	49	'	'	PUNCT
ftr-484	46	1	lifo	lifo	NOUN
ftr-484	46	2	and	and	CCONJ
ftr-484	46	3	fifo	fifo	PROPN
ftr-484	46	4	are	be	AUX
ftr-484	46	5	often	often	ADV
ftr-484	46	6	referred	refer	VERB
ftr-484	46	7	to	to	ADP
ftr-484	46	8	as	as	ADP
ftr-484	46	9	cost	cost	NOUN
ftr-484	46	10	flow	flow	NOUN
ftr-484	46	11	assumptions	assumption	NOUN
ftr-484	46	12	,	,	PUNCT
ftr-484	46	13	as	as	SCONJ
ftr-484	46	14	they	they	PRON
ftr-484	46	15	do	do	AUX
ftr-484	46	16	not	not	PART
ftr-484	46	17	necessarily	necessarily	ADV
ftr-484	46	18	track	track	VERB
ftr-484	46	19	the	the	DET
ftr-484	46	20	actual	actual	ADJ
ftr-484	46	21	movement	movement	NOUN
ftr-484	46	22	of	of	ADP
ftr-484	46	23	particular	particular	ADJ
ftr-484	46	24	costs	cost	NOUN
ftr-484	46	25	into	into	ADP
ftr-484	46	26	and	and	CCONJ
ftr-484	46	27	out	out	ADP
ftr-484	46	28	of	of	ADP
ftr-484	46	29	inventory	inventory	NOUN
ftr-484	46	30	.	.	PUNCT
ftr-484	47	1	as	as	ADP
ftr-484	47	2	a	a	DET
ftr-484	47	3	practical	practical	ADJ
ftr-484	47	4	matter	matter	NOUN
ftr-484	47	5	,	,	PUNCT
ftr-484	47	6	specific	specific	ADJ
ftr-484	47	7	identification	identification	NOUN
ftr-484	47	8	is	be	AUX
ftr-484	47	9	either	either	CCONJ
ftr-484	47	10	impossible	impossible	ADJ
ftr-484	47	11	or	or	CCONJ
ftr-484	47	12	undesirable	undesirable	ADJ
ftr-484	47	13	for	for	ADP
ftr-484	47	14	many	many	ADJ
ftr-484	47	15	taxpayers.5	taxpayers.5	NOUN
ftr-484	47	16	the	the	DET
ftr-484	47	17	regulations	regulation	NOUN
ftr-484	47	18	seem	seem	VERB
ftr-484	47	19	to	to	ADP
ftr-484	47	20	2	2	NUM
ftr-484	47	21	.	.	PUNCT
ftr-484	48	1	in	in	ADP
ftr-484	48	2	general	general	ADJ
ftr-484	48	3	,	,	PUNCT
ftr-484	48	4	inventories	inventory	NOUN
ftr-484	48	5	are	be	AUX
ftr-484	48	6	required	require	VERB
ftr-484	48	7	"	"	PUNCT
ftr-484	48	8	in	in	ADP
ftr-484	48	9	every	every	DET
ftr-484	48	10	case	case	NOUN
ftr-484	48	11	in	in	ADP
ftr-484	48	12	which	which	PRON
ftr-484	48	13	the	the	DET
ftr-484	48	14	production	production	NOUN
ftr-484	48	15	,	,	PUNCT
ftr-484	48	16	purchase	purchase	NOUN
ftr-484	48	17	,	,	PUNCT
ftr-484	48	18	or	or	CCONJ
ftr-484	48	19	sale	sale	NOUN
ftr-484	48	20	of	of	ADP
ftr-484	48	21	merchandise	merchandise	NOUN
ftr-484	48	22	is	be	AUX
ftr-484	48	23	an	an	DET
ftr-484	48	24	income	income	NOUN
ftr-484	48	25	-	-	PUNCT
ftr-484	48	26	producing	produce	VERB
ftr-484	48	27	factor	factor	NOUN
ftr-484	48	28	.	.	PUNCT
ftr-484	48	29	"	"	PUNCT
ftr-484	48	30	regs	reg	NOUN
ftr-484	48	31	.	.	PUNCT
ftr-484	49	1	§	§	PROPN
ftr-484	49	2	1.471	1.471	NUM
ftr-484	49	3	-	-	SYM
ftr-484	49	4	1	1	NUM
ftr-484	49	5	.	.	NOUN
ftr-484	49	6	3	3	X
ftr-484	49	7	.	.	X
ftr-484	49	8	see	see	VERB
ftr-484	49	9	generally	generally	ADV
ftr-484	49	10	stephen	stephen	PROPN
ftr-484	49	11	f.	f.	PROPN
ftr-484	49	12	gertzman	gertzman	PROPN
ftr-484	49	13	,	,	PUNCT
ftr-484	50	1	federal	federal	ADJ
ftr-484	50	2	tax	tax	NOUN
ftr-484	50	3	accounting	accounting	NOUN
ftr-484	50	4	%	%	NOUN
ftr-484	50	5	t	t	PROPN
ftr-484	51	1	6.06-.08	6.06-.08	NUM
ftr-484	51	2	(	(	PUNCT
ftr-484	51	3	2d	2d	NUM
ftr-484	51	4	ed	ed	NOUN
ftr-484	51	5	.	.	PROPN
ftr-484	51	6	1993	1993	NUM
ftr-484	51	7	)	)	PUNCT
ftr-484	51	8	.	.	PUNCT
ftr-484	52	1	4	4	X
ftr-484	52	2	.	.	X
ftr-484	52	3	see	see	VERB
ftr-484	52	4	regs	reg	NOUN
ftr-484	52	5	.	.	PUNCT
ftr-484	53	1	§	§	PROPN
ftr-484	53	2	1.471	1.471	NUM
ftr-484	53	3	-	-	NUM
ftr-484	53	4	2(d	2(d	NUM
ftr-484	53	5	)	)	PUNCT
ftr-484	53	6	.	.	PUNCT
ftr-484	54	1	a	a	DET
ftr-484	54	2	fourth	fourth	ADJ
ftr-484	54	3	methodology	methodology	NOUN
ftr-484	54	4	-	-	PUNCT
ftr-484	54	5	average	average	NOUN
ftr-484	54	6	costs	cost	NOUN
ftr-484	54	7	-	-	PUNCT
ftr-484	54	8	is	be	AUX
ftr-484	54	9	also	also	ADV
ftr-484	54	10	used	use	VERB
ftr-484	54	11	in	in	ADP
ftr-484	54	12	many	many	ADJ
ftr-484	54	13	industries	industry	NOUN
ftr-484	54	14	,	,	PUNCT
ftr-484	54	15	although	although	SCONJ
ftr-484	54	16	it	it	PRON
ftr-484	54	17	is	be	AUX
ftr-484	54	18	neither	neither	CCONJ
ftr-484	54	19	expressly	expressly	ADV
ftr-484	54	20	prescribed	prescribe	VERB
ftr-484	54	21	nor	nor	CCONJ
ftr-484	54	22	expressly	expressly	ADV
ftr-484	54	23	prohibited	prohibit	VERB
ftr-484	54	24	by	by	ADP
ftr-484	54	25	the	the	DET
ftr-484	54	26	code	code	NOUN
ftr-484	54	27	or	or	CCONJ
ftr-484	54	28	regulations	regulation	NOUN
ftr-484	54	29	.	.	PUNCT
ftr-484	55	1	see	see	VERB
ftr-484	55	2	gertzman	gertzman	NOUN
ftr-484	55	3	,	,	PUNCT
ftr-484	55	4	supra	supra	PROPN
ftr-484	55	5	note	note	NOUN
ftr-484	55	6	3	3	NUM
ftr-484	55	7	,	,	PUNCT
ftr-484	55	8	t	t	NOUN
ftr-484	55	9	6.08[3	6.08[3	NUM
ftr-484	55	10	]	]	X
ftr-484	55	11	;	;	PUNCT
ftr-484	55	12	1	1	NUM
ftr-484	55	13	leslie	leslie	PROPN
ftr-484	55	14	j.	j.	PROPN
ftr-484	55	15	schneider	schneider	PROPN
ftr-484	55	16	,	,	PUNCT
ftr-484	55	17	federal	federal	ADJ
ftr-484	55	18	income	income	NOUN
ftr-484	55	19	taxation	taxation	NOUN
ftr-484	55	20	of	of	ADP
ftr-484	55	21	inventories	inventory	NOUN
ftr-484	55	22	§	§	PROPN
ftr-484	55	23	2.02[1	2.02[1	PROPN
ftr-484	55	24	]	]	PUNCT
ftr-484	55	25	,	,	PUNCT
ftr-484	56	1	[	[	X
ftr-484	56	2	4	4	NUM
ftr-484	56	3	]	]	PUNCT
ftr-484	56	4	(	(	PUNCT
ftr-484	56	5	1981	1981	NUM
ftr-484	56	6	)	)	PUNCT
ftr-484	56	7	.	.	PUNCT
ftr-484	57	1	some	some	DET
ftr-484	57	2	commentators	commentator	NOUN
ftr-484	57	3	have	have	AUX
ftr-484	57	4	suggested	suggest	VERB
ftr-484	57	5	that	that	SCONJ
ftr-484	57	6	regs	reg	NOUN
ftr-484	57	7	.	.	PUNCT
ftr-484	58	1	§	§	PROPN
ftr-484	58	2	1.471	1.471	NUM
ftr-484	58	3	-	-	SYM
ftr-484	58	4	8	8	NUM
ftr-484	58	5	indirectly	indirectly	ADV
ftr-484	58	6	supports	support	VERB
ftr-484	58	7	an	an	DET
ftr-484	58	8	average	average	ADJ
ftr-484	58	9	costing	cost	VERB
ftr-484	58	10	approach	approach	NOUN
ftr-484	58	11	by	by	ADP
ftr-484	58	12	allowing	allow	VERB
ftr-484	58	13	valuation	valuation	NOUN
ftr-484	58	14	based	base	VERB
ftr-484	58	15	on	on	ADP
ftr-484	58	16	average	average	ADJ
ftr-484	58	17	costs	cost	NOUN
ftr-484	58	18	if	if	SCONJ
ftr-484	58	19	the	the	DET
ftr-484	58	20	average	average	NOUN
ftr-484	58	21	is	be	AUX
ftr-484	58	22	based	base	VERB
ftr-484	58	23	on	on	ADP
ftr-484	58	24	costs	cost	NOUN
ftr-484	58	25	incurred	incur	VERB
ftr-484	58	26	during	during	ADP
ftr-484	58	27	the	the	DET
ftr-484	58	28	taxable	taxable	ADJ
ftr-484	58	29	year	year	NOUN
ftr-484	58	30	.	.	PUNCT
ftr-484	59	1	see	see	VERB
ftr-484	59	2	gertzman	gertzman	NOUN
ftr-484	59	3	,	,	PUNCT
ftr-484	59	4	supra	supra	PROPN
ftr-484	59	5	,	,	PUNCT
ftr-484	59	6	i	i	PROPN
ftr-484	59	7	6.08[3][a	6.08[3][a	NUM
ftr-484	59	8	]	]	PUNCT
ftr-484	59	9	&	&	CCONJ
ftr-484	59	10	n.359	n.359	ADV
ftr-484	59	11	,	,	PUNCT
ftr-484	59	12	at	at	ADP
ftr-484	59	13	6	6	NUM
ftr-484	59	14	-	-	SYM
ftr-484	59	15	88	88	NUM
ftr-484	59	16	to	to	PART
ftr-484	59	17	6	6	NUM
ftr-484	59	18	-	-	SYM
ftr-484	59	19	89	89	NUM
ftr-484	59	20	,	,	PUNCT
ftr-484	59	21	6	6	NUM
ftr-484	59	22	-	-	SYM
ftr-484	59	23	91	91	NUM
ftr-484	59	24	.	.	PUNCT
ftr-484	60	1	however	however	ADV
ftr-484	60	2	,	,	PUNCT
ftr-484	60	3	the	the	DET
ftr-484	60	4	status	status	NOUN
ftr-484	60	5	of	of	ADP
ftr-484	60	6	average	average	ADJ
ftr-484	60	7	costing	costing	NOUN
ftr-484	60	8	is	be	AUX
ftr-484	60	9	not	not	PART
ftr-484	60	10	without	without	ADP
ftr-484	60	11	controversy	controversy	NOUN
ftr-484	60	12	,	,	PUNCT
ftr-484	60	13	particularly	particularly	ADV
ftr-484	60	14	where	where	SCONJ
ftr-484	60	15	the	the	DET
ftr-484	60	16	so	so	ADV
ftr-484	60	17	-	-	PUNCT
ftr-484	60	18	called	call	VERB
ftr-484	60	19	"	"	PUNCT
ftr-484	60	20	moving	move	VERB
ftr-484	60	21	average	average	ADJ
ftr-484	60	22	"	"	PUNCT
ftr-484	60	23	method	method	NOUN
ftr-484	60	24	is	be	AUX
ftr-484	60	25	used	use	VERB
ftr-484	60	26	.	.	PUNCT
ftr-484	61	1	see	see	VERB
ftr-484	61	2	i	i	PRON
ftr-484	61	3	d.	d.	PROPN
ftr-484	61	4	t	t	PROPN
ftr-484	61	5	6.08[3	6.08[3	PROPN
ftr-484	61	6	]	]	PUNCT
ftr-484	61	7	;	;	PUNCT
ftr-484	61	8	schneider	schneider	NOUN
ftr-484	61	9	,	,	PUNCT
ftr-484	61	10	supra	supra	PROPN
ftr-484	61	11	,	,	PUNCT
ftr-484	61	12	§	§	PROPN
ftr-484	61	13	2.02[4	2.02[4	NUM
ftr-484	61	14	]	]	X
ftr-484	61	15	.	.	PUNCT
ftr-484	62	1	5	5	X
ftr-484	62	2	.	.	PUNCT
ftr-484	62	3	the	the	DET
ftr-484	62	4	root	root	NOUN
ftr-484	62	5	of	of	ADP
ftr-484	62	6	this	this	DET
ftr-484	62	7	impracticality	impracticality	NOUN
ftr-484	62	8	or	or	CCONJ
ftr-484	62	9	undesirability	undesirability	NOUN
ftr-484	62	10	lies	lie	VERB
ftr-484	62	11	in	in	ADP
ftr-484	62	12	the	the	DET
ftr-484	62	13	difficulty	difficulty	NOUN
ftr-484	62	14	of	of	ADP
ftr-484	62	15	tracking	track	VERB
ftr-484	62	16	specific	specific	ADJ
ftr-484	62	17	inventory	inventory	NOUN
ftr-484	62	18	items	item	NOUN
ftr-484	62	19	.	.	PUNCT
ftr-484	63	1	as	as	SCONJ
ftr-484	63	2	one	one	NUM
ftr-484	63	3	financial	financial	ADJ
ftr-484	63	4	accounting	accounting	NOUN
ftr-484	63	5	text	text	NOUN
ftr-484	63	6	explains	explain	VERB
ftr-484	63	7	:	:	PUNCT
ftr-484	64	1	[	[	X
ftr-484	64	2	vol	vol	NOUN
ftr-484	64	3	2:10	2:10	NUM
ftr-484	64	4	demystif'ing	demystif'e	VERB
ftr-484	64	5	lifo	lifo	NOUN
ftr-484	64	6	recognize	recognize	VERB
ftr-484	64	7	this	this	DET
ftr-484	64	8	practical	practical	ADJ
ftr-484	64	9	reality	reality	NOUN
ftr-484	64	10	,	,	PUNCT
ftr-484	64	11	as	as	SCONJ
ftr-484	64	12	they	they	PRON
ftr-484	64	13	presume	presume	VERB
ftr-484	64	14	a	a	DET
ftr-484	64	15	fifo	fifo	ADJ
ftr-484	64	16	cost	cost	NOUN
ftr-484	64	17	flow	flow	NOUN
ftr-484	64	18	where	where	SCONJ
ftr-484	64	19	goods	good	NOUN
ftr-484	64	20	have	have	AUX
ftr-484	64	21	been	be	AUX
ftr-484	64	22	"	"	PUNCT
ftr-484	64	23	so	so	ADV
ftr-484	64	24	intermingled	intermingle	VERB
ftr-484	64	25	that	that	SCONJ
ftr-484	64	26	they	they	PRON
ftr-484	64	27	can	can	AUX
ftr-484	64	28	not	not	PART
ftr-484	64	29	be	be	AUX
ftr-484	64	30	identified	identify	VERB
ftr-484	64	31	with	with	ADP
ftr-484	64	32	specific	specific	ADJ
ftr-484	64	33	invoices	invoice	NOUN
ftr-484	64	34	.	.	PUNCT
ftr-484	65	1	"6	"6	VERB
ftr-484	65	2	the	the	DET
ftr-484	65	3	vast	vast	ADJ
ftr-484	65	4	majority	majority	NOUN
ftr-484	65	5	of	of	ADP
ftr-484	65	6	taxpayers	taxpayer	NOUN
ftr-484	65	7	with	with	ADP
ftr-484	65	8	inventories	inventory	NOUN
ftr-484	65	9	use	use	VERB
ftr-484	65	10	fifo	fifo	ADJ
ftr-484	65	11	and	and	CCONJ
ftr-484	65	12	lifo	lifo	NOUN
ftr-484	65	13	.	.	PUNCT
ftr-484	66	1	7	7	NUM
ftr-484	66	2	under	under	ADP
ftr-484	66	3	fifo	fifo	ADJ
ftr-484	66	4	,	,	PUNCT
ftr-484	66	5	the	the	DET
ftr-484	66	6	"	"	PUNCT
ftr-484	66	7	[	[	X
ftr-484	66	8	g]oods	g]ood	NOUN
ftr-484	66	9	taken	take	VERB
ftr-484	66	10	in	in	ADP
ftr-484	66	11	the	the	DET
ftr-484	66	12	inventory	inventory	NOUN
ftr-484	66	13	...	...	PUNCT
ftr-484	66	14	will	will	AUX
ftr-484	66	15	be	be	AUX
ftr-484	66	16	deemed	deem	VERB
ftr-484	66	17	to	to	PART
ftr-484	66	18	be	be	AUX
ftr-484	66	19	the	the	DET
ftr-484	66	20	goods	good	NOUN
ftr-484	66	21	most	most	ADV
ftr-484	66	22	recently	recently	ADV
ftr-484	66	23	purchased	purchase	VERB
ftr-484	66	24	or	or	CCONJ
ftr-484	66	25	produced	produce	VERB
ftr-484	66	26	,	,	PUNCT
ftr-484	66	27	and	and	CCONJ
ftr-484	66	28	the	the	DET
ftr-484	66	29	cost	cost	NOUN
ftr-484	66	30	thereof	thereof	ADV
ftr-484	66	31	will	will	AUX
ftr-484	66	32	be	be	AUX
ftr-484	66	33	the	the	DET
ftr-484	66	34	actual	actual	ADJ
ftr-484	66	35	cost	cost	NOUN
ftr-484	66	36	of	of	ADP
ftr-484	66	37	the	the	DET
ftr-484	66	38	goods	good	NOUN
ftr-484	66	39	purchased	purchase	VERB
ftr-484	66	40	or	or	CCONJ
ftr-484	66	41	produced	produce	VERB
ftr-484	66	42	during	during	ADP
ftr-484	66	43	the	the	DET
ftr-484	66	44	period	period	NOUN
ftr-484	66	45	in	in	ADP
ftr-484	66	46	which	which	PRON
ftr-484	66	47	the	the	DET
ftr-484	66	48	quantity	quantity	NOUN
ftr-484	66	49	of	of	ADP
ftr-484	66	50	goods	good	NOUN
ftr-484	66	51	in	in	ADP
ftr-484	66	52	the	the	DET
ftr-484	66	53	inventory	inventory	NOUN
ftr-484	66	54	has	have	AUX
ftr-484	66	55	been	be	AUX
ftr-484	66	56	acquired	acquire	VERB
ftr-484	66	57	.	.	PUNCT
ftr-484	67	1	"	"	PUNCT
ftr-484	67	2	'	'	PUNCT
ftr-484	67	3	thus	thus	ADV
ftr-484	67	4	,	,	PUNCT
ftr-484	67	5	the	the	DET
ftr-484	67	6	first	first	ADJ
ftr-484	67	7	goods	good	NOUN
ftr-484	67	8	purchased	purchase	VERB
ftr-484	67	9	or	or	CCONJ
ftr-484	67	10	produced	produce	VERB
ftr-484	67	11	during	during	ADP
ftr-484	67	12	the	the	DET
ftr-484	67	13	year	year	NOUN
ftr-484	67	14	are	be	AUX
ftr-484	67	15	deemed	deem	VERB
ftr-484	67	16	to	to	PART
ftr-484	67	17	be	be	AUX
ftr-484	67	18	the	the	DET
ftr-484	67	19	first	first	ADJ
ftr-484	67	20	goods	good	NOUN
ftr-484	67	21	sold	sell	VERB
ftr-484	67	22	,	,	PUNCT
ftr-484	67	23	and	and	CCONJ
ftr-484	67	24	the	the	DET
ftr-484	67	25	ending	end	VERB
ftr-484	67	26	inventory	inventory	NOUN
ftr-484	67	27	is	be	AUX
ftr-484	67	28	composed	compose	VERB
ftr-484	67	29	of	of	ADP
ftr-484	67	30	the	the	DET
ftr-484	67	31	last	last	ADJ
ftr-484	67	32	goods	good	NOUN
ftr-484	67	33	purchased	purchase	VERB
ftr-484	67	34	or	or	CCONJ
ftr-484	67	35	produced	produce	VERB
ftr-484	67	36	during	during	ADP
ftr-484	67	37	the	the	DET
ftr-484	67	38	current	current	ADJ
ftr-484	67	39	taxable	taxable	ADJ
ftr-484	67	40	year	year	NOUN
ftr-484	67	41	.	.	PUNCT
ftr-484	68	1	lifo	lifo	NOUN
ftr-484	68	2	reverses	reverse	VERB
ftr-484	68	3	the	the	DET
ftr-484	68	4	fifo	fifo	ADJ
ftr-484	68	5	assumption	assumption	NOUN
ftr-484	68	6	.	.	PUNCT
ftr-484	69	1	inventory	inventory	NOUN
ftr-484	69	2	on	on	ADP
ftr-484	69	3	hand	hand	NOUN
ftr-484	69	4	at	at	ADP
ftr-484	69	5	the	the	DET
ftr-484	69	6	close	close	NOUN
ftr-484	69	7	of	of	ADP
ftr-484	69	8	the	the	DET
ftr-484	69	9	taxable	taxable	ADJ
ftr-484	69	10	year	year	NOUN
ftr-484	69	11	is	be	AUX
ftr-484	69	12	comprised	comprise	VERB
ftr-484	69	13	first	first	ADV
ftr-484	69	14	of	of	ADP
ftr-484	69	15	those	those	DET
ftr-484	69	16	items	item	NOUN
ftr-484	69	17	on	on	ADP
ftr-484	69	18	hand	hand	NOUN
ftr-484	69	19	in	in	ADP
ftr-484	69	20	the	the	DET
ftr-484	69	21	beginning	begin	VERB
ftr-484	69	22	inventory	inventory	NOUN
ftr-484	69	23	and	and	CCONJ
ftr-484	69	24	then	then	ADV
ftr-484	69	25	,	,	PUNCT
ftr-484	69	26	to	to	ADP
ftr-484	69	27	the	the	DET
ftr-484	69	28	extent	extent	NOUN
ftr-484	69	29	of	of	ADP
ftr-484	69	30	any	any	DET
ftr-484	69	31	excess	excess	NOUN
ftr-484	69	32	,	,	PUNCT
ftr-484	69	33	items	item	NOUN
ftr-484	69	34	acquired	acquire	VERB
ftr-484	69	35	during	during	ADP
ftr-484	69	36	the	the	DET
ftr-484	69	37	taxable	taxable	ADJ
ftr-484	69	38	year.9	year.9	PROPN
ftr-484	69	39	lifo	lifo	NOUN
ftr-484	69	40	thus	thus	ADV
ftr-484	69	41	may	may	AUX
ftr-484	69	42	result	result	VERB
ftr-484	69	43	in	in	ADP
ftr-484	69	44	a	a	DET
ftr-484	69	45	stratified	stratified	ADJ
ftr-484	69	46	inventory	inventory	NOUN
ftr-484	69	47	,	,	PUNCT
ftr-484	69	48	composed	compose	VERB
ftr-484	69	49	of	of	ADP
ftr-484	69	50	several	several	ADJ
ftr-484	69	51	annual	annual	ADJ
ftr-484	69	52	inventory	inventory	NOUN
ftr-484	69	53	layers	layer	NOUN
ftr-484	69	54	valued	value	VERB
ftr-484	69	55	according	accord	VERB
ftr-484	69	56	to	to	ADP
ftr-484	69	57	costs	cost	NOUN
ftr-484	69	58	incurred	incur	VERB
ftr-484	69	59	during	during	ADP
ftr-484	69	60	the	the	DET
ftr-484	69	61	period	period	NOUN
ftr-484	69	62	of	of	ADP
ftr-484	69	63	acquisition	acquisition	NOUN
ftr-484	69	64	.	.	PUNCT
ftr-484	70	1	b.	b.	NOUN
ftr-484	70	2	measures	measure	NOUN
ftr-484	70	3	of	of	ADP
ftr-484	70	4	business	business	NOUN
ftr-484	70	5	income	income	NOUN
ftr-484	70	6	under	under	ADP
ftr-484	70	7	fifo	fifo	ADJ
ftr-484	70	8	and	and	CCONJ
ftr-484	70	9	lifo	lifo	NOUN
ftr-484	70	10	-	-	PUNCT
ftr-484	70	11	a	a	DET
ftr-484	70	12	simplified	simplified	ADJ
ftr-484	70	13	example	example	NOUN
ftr-484	70	14	fifo	fifo	ADJ
ftr-484	70	15	and	and	CCONJ
ftr-484	70	16	lifo	lifo	NOUN
ftr-484	70	17	reflect	reflect	VERB
ftr-484	70	18	fundamentally	fundamentally	ADV
ftr-484	70	19	different	different	ADJ
ftr-484	70	20	approaches	approach	NOUN
ftr-484	70	21	to	to	ADP
ftr-484	70	22	the	the	PRON
ftr-484	70	23	it	it	PRON
ftr-484	70	24	may	may	AUX
ftr-484	70	25	be	be	AUX
ftr-484	70	26	practical	practical	ADJ
ftr-484	70	27	in	in	ADP
ftr-484	70	28	a	a	DET
ftr-484	70	29	few	few	ADJ
ftr-484	70	30	situations	situation	NOUN
ftr-484	70	31	in	in	ADP
ftr-484	70	32	which	which	PRON
ftr-484	70	33	units	unit	NOUN
ftr-484	70	34	are	be	AUX
ftr-484	70	35	costly	costly	ADJ
ftr-484	70	36	and	and	CCONJ
ftr-484	70	37	can	can	AUX
ftr-484	70	38	be	be	AUX
ftr-484	70	39	easily	easily	ADV
ftr-484	70	40	distinguished	distinguish	VERB
ftr-484	70	41	(	(	PUNCT
ftr-484	70	42	for	for	ADP
ftr-484	70	43	example	example	NOUN
ftr-484	70	44	.	.	PUNCT
ftr-484	71	1	an	an	DET
ftr-484	71	2	automobile	automobile	NOUN
ftr-484	71	3	dealership	dealership	NOUN
ftr-484	71	4	)	)	PUNCT
ftr-484	71	5	,	,	PUNCT
ftr-484	71	6	but	but	CCONJ
ftr-484	71	7	in	in	ADP
ftr-484	71	8	many	many	ADJ
ftr-484	71	9	complex	complex	ADJ
ftr-484	71	10	manufacturing	manufacturing	NOUN
ftr-484	71	11	and	and	CCONJ
ftr-484	71	12	retailing	retailing	NOUN
ftr-484	71	13	situations	situation	NOUN
ftr-484	71	14	it	it	PRON
ftr-484	71	15	is	be	AUX
ftr-484	71	16	impossible	impossible	ADJ
ftr-484	71	17	to	to	PART
ftr-484	71	18	apply	apply	VERB
ftr-484	71	19	the	the	DET
ftr-484	71	20	specific	specific	ADJ
ftr-484	71	21	identification	identification	NOUN
ftr-484	71	22	method	method	NOUN
ftr-484	71	23	because	because	SCONJ
ftr-484	71	24	the	the	DET
ftr-484	71	25	cost	cost	NOUN
ftr-484	71	26	of	of	ADP
ftr-484	71	27	each	each	DET
ftr-484	71	28	individual	individual	ADJ
ftr-484	71	29	unit	unit	NOUN
ftr-484	71	30	is	be	AUX
ftr-484	71	31	not	not	PART
ftr-484	71	32	identifiable	identifiable	ADJ
ftr-484	71	33	,	,	PUNCT
ftr-484	71	34	and	and	CCONJ
ftr-484	71	35	it	it	PRON
ftr-484	71	36	is	be	AUX
ftr-484	71	37	not	not	PART
ftr-484	71	38	known	know	VERB
ftr-484	71	39	which	which	PRON
ftr-484	71	40	specific	specific	ADJ
ftr-484	71	41	units	unit	NOUN
ftr-484	71	42	are	be	AUX
ftr-484	71	43	sold	sell	VERB
ftr-484	71	44	.	.	PUNCT
ftr-484	72	1	in	in	ADP
ftr-484	72	2	addition	addition	NOUN
ftr-484	72	3	,	,	PUNCT
ftr-484	72	4	as	as	SCONJ
ftr-484	72	5	volume	volume	NOUN
ftr-484	72	6	increases	increase	NOUN
ftr-484	72	7	,	,	PUNCT
ftr-484	72	8	so	so	ADV
ftr-484	72	9	does	do	VERB
ftr-484	72	10	the	the	DET
ftr-484	72	11	cost	cost	NOUN
ftr-484	72	12	of	of	ADP
ftr-484	72	13	record	record	NOUN
ftr-484	72	14	keeping	keeping	NOUN
ftr-484	72	15	,	,	PUNCT
ftr-484	72	16	and	and	CCONJ
ftr-484	72	17	the	the	DET
ftr-484	72	18	method	method	NOUN
ftr-484	72	19	may	may	AUX
ftr-484	72	20	become	become	VERB
ftr-484	72	21	too	too	ADV
ftr-484	72	22	expensive	expensive	ADJ
ftr-484	72	23	to	to	PART
ftr-484	72	24	use	use	VERB
ftr-484	72	25	.	.	PUNCT
ftr-484	73	1	loren	loren	PROPN
ftr-484	73	2	a.	a.	PROPN
ftr-484	73	3	nikolai	nikolai	PROPN
ftr-484	73	4	&	&	CCONJ
ftr-484	73	5	john	john	PROPN
ftr-484	73	6	d.	d.	PROPN
ftr-484	73	7	bazley	bazley	PROPN
ftr-484	73	8	,	,	PUNCT
ftr-484	73	9	intermediate	intermediate	ADJ
ftr-484	73	10	accounting	account	VERB
ftr-484	73	11	351	351	NUM
ftr-484	73	12	(	(	PUNCT
ftr-484	73	13	4th	4th	ADJ
ftr-484	73	14	ed	ed	NOUN
ftr-484	73	15	.	.	PROPN
ftr-484	73	16	1988	1988	NUM
ftr-484	73	17	)	)	PUNCT
ftr-484	73	18	.	.	PUNCT
ftr-484	74	1	6	6	X
ftr-484	74	2	.	.	X
ftr-484	74	3	regs	reg	NOUN
ftr-484	74	4	.	.	PUNCT
ftr-484	75	1	§	§	PROPN
ftr-484	75	2	1.471	1.471	NUM
ftr-484	75	3	-	-	NUM
ftr-484	75	4	2(d	2(d	NUM
ftr-484	75	5	)	)	PUNCT
ftr-484	75	6	.	.	PUNCT
ftr-484	76	1	even	even	ADV
ftr-484	76	2	where	where	SCONJ
ftr-484	76	3	the	the	DET
ftr-484	76	4	taxpayer	taxpayer	NOUN
ftr-484	76	5	has	have	VERB
ftr-484	76	6	the	the	DET
ftr-484	76	7	ability	ability	NOUN
ftr-484	76	8	to	to	PART
ftr-484	76	9	track	track	VERB
ftr-484	76	10	specific	specific	ADJ
ftr-484	76	11	invoices	invoice	NOUN
ftr-484	76	12	,	,	PUNCT
ftr-484	76	13	the	the	DET
ftr-484	76	14	service	service	NOUN
ftr-484	76	15	has	have	AUX
ftr-484	76	16	generally	generally	ADV
ftr-484	76	17	not	not	PART
ftr-484	76	18	required	require	VERB
ftr-484	76	19	taxpayers	taxpayer	NOUN
ftr-484	76	20	to	to	PART
ftr-484	76	21	use	use	VERB
ftr-484	76	22	a	a	DET
ftr-484	76	23	specific	specific	ADJ
ftr-484	76	24	identification	identification	NOUN
ftr-484	76	25	method	method	NOUN
ftr-484	76	26	instead	instead	ADV
ftr-484	76	27	of	of	ADP
ftr-484	76	28	fifo	fifo	PROPN
ftr-484	76	29	.	.	PUNCT
ftr-484	77	1	schneider	schneider	PROPN
ftr-484	77	2	,	,	PUNCT
ftr-484	77	3	supra	supra	PROPN
ftr-484	77	4	note	note	PROPN
ftr-484	77	5	4	4	NUM
ftr-484	77	6	,	,	PUNCT
ftr-484	77	7	§	§	PROPN
ftr-484	77	8	2.02[3	2.02[3	NUM
ftr-484	77	9	]	]	PUNCT
ftr-484	77	10	.	.	PUNCT
ftr-484	78	1	however	however	ADV
ftr-484	78	2	,	,	PUNCT
ftr-484	78	3	query	query	VERB
ftr-484	78	4	the	the	DET
ftr-484	78	5	extent	extent	NOUN
ftr-484	78	6	to	to	PART
ftr-484	78	7	which	which	PRON
ftr-484	78	8	the	the	DET
ftr-484	78	9	increased	increase	VERB
ftr-484	78	10	use	use	NOUN
ftr-484	78	11	of	of	ADP
ftr-484	78	12	bar	bar	NOUN
ftr-484	78	13	coding	coding	NOUN
ftr-484	78	14	and	and	CCONJ
ftr-484	78	15	other	other	ADJ
ftr-484	78	16	electronic	electronic	ADJ
ftr-484	78	17	identification	identification	NOUN
ftr-484	78	18	devices	device	NOUN
ftr-484	78	19	may	may	AUX
ftr-484	78	20	increase	increase	VERB
ftr-484	78	21	the	the	DET
ftr-484	78	22	ability	ability	NOUN
ftr-484	78	23	to	to	PART
ftr-484	78	24	track	track	VERB
ftr-484	78	25	specific	specific	ADJ
ftr-484	78	26	inventory	inventory	NOUN
ftr-484	78	27	items	item	NOUN
ftr-484	78	28	and	and	CCONJ
ftr-484	78	29	thus	thus	ADV
ftr-484	78	30	affect	affect	VERB
ftr-484	78	31	the	the	DET
ftr-484	78	32	service	service	NOUN
ftr-484	78	33	's	's	PART
ftr-484	78	34	decision	decision	NOUN
ftr-484	78	35	to	to	PART
ftr-484	78	36	respect	respect	VERB
ftr-484	78	37	taxpayer	taxpayer	NOUN
ftr-484	78	38	choice	choice	NOUN
ftr-484	78	39	of	of	ADP
ftr-484	78	40	fifo	fifo	PROPN
ftr-484	78	41	over	over	ADP
ftr-484	78	42	specific	specific	ADJ
ftr-484	78	43	identification	identification	NOUN
ftr-484	78	44	.	.	PUNCT
ftr-484	79	1	7	7	X
ftr-484	79	2	.	.	X
ftr-484	79	3	in	in	ADP
ftr-484	79	4	a	a	DET
ftr-484	79	5	survey	survey	NOUN
ftr-484	79	6	of	of	ADP
ftr-484	79	7	annual	annual	ADJ
ftr-484	79	8	reports	report	NOUN
ftr-484	79	9	of	of	ADP
ftr-484	79	10	600	600	NUM
ftr-484	79	11	selected	select	VERB
ftr-484	79	12	industrial	industrial	ADJ
ftr-484	79	13	and	and	CCONJ
ftr-484	79	14	merchandising	merchandising	NOUN
ftr-484	79	15	companies	company	NOUN
ftr-484	79	16	,	,	PUNCT
ftr-484	79	17	the	the	DET
ftr-484	79	18	american	american	PROPN
ftr-484	79	19	institute	institute	PROPN
ftr-484	79	20	of	of	ADP
ftr-484	79	21	certified	certify	VERB
ftr-484	79	22	public	public	ADJ
ftr-484	79	23	accountants	accountant	NOUN
ftr-484	79	24	[	[	X
ftr-484	79	25	aicpa	aicpa	X
ftr-484	79	26	]	]	PUNCT
ftr-484	79	27	reported	report	VERB
ftr-484	79	28	that	that	SCONJ
ftr-484	79	29	it	it	PRON
ftr-484	79	30	was	be	AUX
ftr-484	79	31	not	not	PART
ftr-484	79	32	unusual	unusual	ADJ
ftr-484	79	33	for	for	SCONJ
ftr-484	79	34	a	a	DET
ftr-484	79	35	company	company	NOUN
ftr-484	79	36	to	to	PART
ftr-484	79	37	utilize	utilize	VERB
ftr-484	79	38	more	more	ADJ
ftr-484	79	39	than	than	ADP
ftr-484	79	40	one	one	NUM
ftr-484	79	41	inventory	inventory	NOUN
ftr-484	79	42	method	method	NOUN
ftr-484	79	43	to	to	PART
ftr-484	79	44	determine	determine	VERB
ftr-484	79	45	total	total	ADJ
ftr-484	79	46	inventory	inventory	NOUN
ftr-484	79	47	cost	cost	NOUN
ftr-484	79	48	.	.	PUNCT
ftr-484	80	1	in	in	ADP
ftr-484	80	2	1991	1991	NUM
ftr-484	80	3	,	,	PUNCT
ftr-484	80	4	60	60	NUM
ftr-484	80	5	%	%	NOUN
ftr-484	80	6	of	of	ADP
ftr-484	80	7	the	the	DET
ftr-484	80	8	surveyed	survey	VERB
ftr-484	80	9	companies	company	NOUN
ftr-484	80	10	used	use	VERB
ftr-484	80	11	lifo	lifo	NOUN
ftr-484	80	12	and	and	CCONJ
ftr-484	80	13	70	70	NUM
ftr-484	80	14	%	%	NOUN
ftr-484	80	15	used	use	VERB
ftr-484	80	16	fifo	fifo	NOUN
ftr-484	80	17	.	.	PUNCT
ftr-484	81	1	about	about	ADV
ftr-484	81	2	33	33	NUM
ftr-484	81	3	%	%	NOUN
ftr-484	81	4	used	use	VERB
ftr-484	81	5	the	the	DET
ftr-484	81	6	average	average	ADJ
ftr-484	81	7	cost	cost	NOUN
ftr-484	81	8	method	method	NOUN
ftr-484	81	9	and	and	CCONJ
ftr-484	81	10	only	only	ADV
ftr-484	81	11	8.317	8.317	NUM
ftr-484	81	12	used	use	VERB
ftr-484	81	13	another	another	DET
ftr-484	81	14	method	method	NOUN
ftr-484	81	15	,	,	PUNCT
ftr-484	81	16	which	which	PRON
ftr-484	81	17	was	be	AUX
ftr-484	81	18	defined	define	VERB
ftr-484	81	19	to	to	PART
ftr-484	81	20	include	include	VERB
ftr-484	81	21	"	"	PUNCT
ftr-484	81	22	specific	specific	ADJ
ftr-484	81	23	identification	identification	NOUN
ftr-484	81	24	,	,	PUNCT
ftr-484	81	25	accumulated	accumulate	VERB
ftr-484	81	26	costs	cost	NOUN
ftr-484	81	27	for	for	ADP
ftr-484	81	28	contracts	contract	NOUN
ftr-484	81	29	in	in	ADP
ftr-484	81	30	process	process	NOUN
ftr-484	81	31	,	,	PUNCT
ftr-484	81	32	and	and	CCONJ
ftr-484	81	33	'	'	PUNCT
ftr-484	81	34	current	current	ADJ
ftr-484	81	35	cost	cost	NOUN
ftr-484	81	36	"	"	PUNCT
ftr-484	81	37	see	see	VERB
ftr-484	81	38	american	american	PROPN
ftr-484	81	39	inst	inst	PROPN
ftr-484	81	40	.	.	PUNCT
ftr-484	82	1	certified	certify	VERB
ftr-484	82	2	pub	pub	NOUN
ftr-484	82	3	.	.	PUNCT
ftr-484	83	1	accountants	accountant	NOUN
ftr-484	83	2	,	,	PUNCT
ftr-484	83	3	accounting	accounting	NOUN
ftr-484	83	4	trends	trend	NOUN
ftr-484	83	5	and	and	CCONJ
ftr-484	83	6	techniques	technique	NOUN
ftr-484	83	7	142	142	NUM
ftr-484	83	8	&	&	CCONJ
ftr-484	83	9	tbls	tbls	ADJ
ftr-484	83	10	.	.	PUNCT
ftr-484	84	1	2.8	2.8	NUM
ftr-484	84	2	,	,	PUNCT
ftr-484	84	3	2.9	2.9	NUM
ftr-484	84	4	(	(	PUNCT
ftr-484	84	5	jack	jack	PROPN
ftr-484	84	6	shohet	shohet	PROPN
ftr-484	84	7	&	&	CCONJ
ftr-484	84	8	richard	richard	PROPN
ftr-484	84	9	rickert	rickert	PROPN
ftr-484	84	10	eds	eds	PROPN
ftr-484	84	11	.	.	PROPN
ftr-484	84	12	,	,	PUNCT
ftr-484	84	13	46th	46th	ADJ
ftr-484	84	14	ed	ed	NOUN
ftr-484	84	15	.	.	PROPN
ftr-484	84	16	1992	1992	NUM
ftr-484	84	17	)	)	PUNCT
ftr-484	84	18	.	.	PUNCT
ftr-484	85	1	8	8	X
ftr-484	85	2	.	.	PUNCT
ftr-484	85	3	regs	reg	NOUN
ftr-484	85	4	.	.	PUNCT
ftr-484	86	1	§	§	PROPN
ftr-484	86	2	1.471	1.471	NUM
ftr-484	86	3	-	-	NUM
ftr-484	86	4	2(d	2(d	NUM
ftr-484	86	5	)	)	PUNCT
ftr-484	86	6	.	.	PUNCT
ftr-484	87	1	9	9	X
ftr-484	87	2	.	.	X
ftr-484	87	3	see	see	VERB
ftr-484	87	4	irc	irc	PROPN
ftr-484	87	5	§	§	PROPN
ftr-484	87	6	472(b	472(b	PROPN
ftr-484	87	7	)	)	PUNCT
ftr-484	87	8	.	.	PUNCT
ftr-484	88	1	19951	19951	NUM
ftr-484	88	2	florida	florida	PROPN
ftr-484	88	3	tax	tax	PROPN
ftr-484	88	4	review	review	NOUN
ftr-484	88	5	measurement	measurement	NOUN
ftr-484	88	6	of	of	ADP
ftr-484	88	7	business	business	NOUN
ftr-484	88	8	income	income	NOUN
ftr-484	88	9	during	during	ADP
ftr-484	88	10	periods	period	NOUN
ftr-484	88	11	of	of	ADP
ftr-484	88	12	changing	change	VERB
ftr-484	88	13	inventory	inventory	NOUN
ftr-484	88	14	costs	cost	NOUN
ftr-484	88	15	.	.	PUNCT
ftr-484	89	1	in	in	ADP
ftr-484	89	2	particular	particular	ADJ
ftr-484	89	3	,	,	PUNCT
ftr-484	89	4	they	they	PRON
ftr-484	89	5	differ	differ	VERB
ftr-484	89	6	as	as	ADP
ftr-484	89	7	to	to	ADP
ftr-484	89	8	the	the	DET
ftr-484	89	9	time	time	NOUN
ftr-484	89	10	at	at	ADP
ftr-484	89	11	which	which	PRON
ftr-484	89	12	changes	change	NOUN
ftr-484	89	13	in	in	ADP
ftr-484	89	14	the	the	DET
ftr-484	89	15	replacement	replacement	NOUN
ftr-484	89	16	costs	cost	NOUN
ftr-484	89	17	of	of	ADP
ftr-484	89	18	inventory	inventory	NOUN
ftr-484	89	19	-	-	PUNCT
ftr-484	89	20	which	which	PRON
ftr-484	89	21	during	during	ADP
ftr-484	89	22	a	a	DET
ftr-484	89	23	period	period	NOUN
ftr-484	89	24	of	of	ADP
ftr-484	89	25	rising	rise	VERB
ftr-484	89	26	costs	cost	NOUN
ftr-484	89	27	is	be	AUX
ftr-484	89	28	herein	herein	ADV
ftr-484	89	29	referred	refer	VERB
ftr-484	89	30	to	to	PART
ftr-484	89	31	generally	generally	ADV
ftr-484	89	32	as	as	SCONJ
ftr-484	89	33	"	"	PUNCT
ftr-484	89	34	inflation"-should	inflation"-should	AUX
ftr-484	89	35	be	be	AUX
ftr-484	89	36	taken	take	VERB
ftr-484	89	37	into	into	ADP
ftr-484	89	38	account	account	NOUN
ftr-484	89	39	.	.	PUNCT
ftr-484	90	1	under	under	ADP
ftr-484	90	2	fifo	fifo	ADJ
ftr-484	90	3	,	,	PUNCT
ftr-484	90	4	inflationary	inflationary	ADJ
ftr-484	90	5	gains	gain	NOUN
ftr-484	90	6	(	(	PUNCT
ftr-484	90	7	the	the	DET
ftr-484	90	8	excess	excess	NOUN
ftr-484	90	9	of	of	ADP
ftr-484	90	10	current	current	ADJ
ftr-484	90	11	replacement	replacement	NOUN
ftr-484	90	12	costs	cost	NOUN
ftr-484	90	13	over	over	ADP
ftr-484	90	14	historical	historical	ADJ
ftr-484	90	15	acquisition	acquisition	NOUN
ftr-484	90	16	costs	cost	NOUN
ftr-484	90	17	)	)	PUNCT
ftr-484	90	18	are	be	AUX
ftr-484	90	19	taken	take	VERB
ftr-484	90	20	into	into	ADP
ftr-484	90	21	income	income	NOUN
ftr-484	90	22	entirely	entirely	ADV
ftr-484	90	23	in	in	ADP
ftr-484	90	24	the	the	DET
ftr-484	90	25	current	current	ADJ
ftr-484	90	26	taxable	taxable	ADJ
ftr-484	90	27	year	year	NOUN
ftr-484	90	28	,	,	PUNCT
ftr-484	90	29	whereas	whereas	SCONJ
ftr-484	90	30	lifo	lifo	NOUN
ftr-484	90	31	generally	generally	ADV
ftr-484	90	32	defers	defer	VERB
ftr-484	90	33	recognition	recognition	NOUN
ftr-484	90	34	of	of	ADP
ftr-484	90	35	those	those	DET
ftr-484	90	36	gains	gain	NOUN
ftr-484	90	37	until	until	SCONJ
ftr-484	90	38	the	the	DET
ftr-484	90	39	inventory	inventory	NOUN
ftr-484	90	40	is	be	AUX
ftr-484	90	41	deemed	deem	VERB
ftr-484	90	42	to	to	PART
ftr-484	90	43	be	be	AUX
ftr-484	90	44	liquidated	liquidate	VERB
ftr-484	90	45	.	.	PUNCT
ftr-484	91	1	the	the	DET
ftr-484	91	2	following	follow	VERB
ftr-484	91	3	highly	highly	ADV
ftr-484	91	4	simplified	simplified	ADJ
ftr-484	91	5	example	example	NOUN
ftr-484	91	6	provides	provide	VERB
ftr-484	91	7	a	a	DET
ftr-484	91	8	useful	useful	ADJ
ftr-484	91	9	starting	starting	NOUN
ftr-484	91	10	point	point	NOUN
ftr-484	91	11	to	to	PART
ftr-484	91	12	explore	explore	VERB
ftr-484	91	13	the	the	DET
ftr-484	91	14	differences	difference	NOUN
ftr-484	91	15	between	between	ADP
ftr-484	91	16	lifo	lifo	NOUN
ftr-484	91	17	and	and	CCONJ
ftr-484	91	18	fifo.10	fifo.10	PRON
ftr-484	91	19	assume	assume	VERB
ftr-484	91	20	that	that	SCONJ
ftr-484	91	21	a	a	DET
ftr-484	91	22	firm	firm	NOUN
ftr-484	91	23	begins	begin	VERB
ftr-484	91	24	the	the	DET
ftr-484	91	25	year	year	NOUN
ftr-484	91	26	with	with	ADP
ftr-484	91	27	100	100	NUM
ftr-484	91	28	widgets	widget	NOUN
ftr-484	91	29	costing	cost	VERB
ftr-484	91	30	$	$	SYM
ftr-484	91	31	1	1	NUM
ftr-484	91	32	each	each	PRON
ftr-484	91	33	.	.	PUNCT
ftr-484	92	1	during	during	ADP
ftr-484	92	2	the	the	DET
ftr-484	92	3	year	year	NOUN
ftr-484	92	4	,	,	PUNCT
ftr-484	92	5	the	the	DET
ftr-484	92	6	firm	firm	NOUN
ftr-484	92	7	sells	sell	VERB
ftr-484	92	8	100	100	NUM
ftr-484	92	9	widgets	widget	NOUN
ftr-484	92	10	for	for	ADP
ftr-484	92	11	$	$	SYM
ftr-484	92	12	2	2	NUM
ftr-484	92	13	each	each	PRON
ftr-484	92	14	.	.	PUNCT
ftr-484	93	1	at	at	ADP
ftr-484	93	2	year	year	NOUN
ftr-484	93	3	-	-	PUNCT
ftr-484	93	4	end	end	NOUN
ftr-484	93	5	,	,	PUNCT
ftr-484	93	6	the	the	DET
ftr-484	93	7	firm	firm	NOUN
ftr-484	93	8	purchases	purchase	VERB
ftr-484	93	9	100	100	NUM
ftr-484	93	10	more	more	ADJ
ftr-484	93	11	widgets	widget	NOUN
ftr-484	93	12	for	for	ADP
ftr-484	93	13	$	$	SYM
ftr-484	93	14	2	2	NUM
ftr-484	93	15	each	each	PRON
ftr-484	93	16	.	.	PUNCT
ftr-484	94	1	assume	assume	VERB
ftr-484	94	2	further	far	ADV
ftr-484	94	3	that	that	SCONJ
ftr-484	94	4	the	the	DET
ftr-484	94	5	widget	widget	NOUN
ftr-484	94	6	price	price	NOUN
ftr-484	94	7	increased	increase	VERB
ftr-484	94	8	because	because	SCONJ
ftr-484	94	9	of	of	ADP
ftr-484	94	10	inputs	input	NOUN
ftr-484	94	11	unique	unique	ADJ
ftr-484	94	12	to	to	ADP
ftr-484	94	13	widgets	widget	NOUN
ftr-484	94	14	,	,	PUNCT
ftr-484	94	15	so	so	SCONJ
ftr-484	94	16	that	that	SCONJ
ftr-484	94	17	this	this	DET
ftr-484	94	18	price	price	NOUN
ftr-484	94	19	increase	increase	NOUN
ftr-484	94	20	has	have	VERB
ftr-484	94	21	no	no	DET
ftr-484	94	22	measurable	measurable	ADJ
ftr-484	94	23	effect	effect	NOUN
ftr-484	94	24	on	on	ADP
ftr-484	94	25	the	the	DET
ftr-484	94	26	general	general	ADJ
ftr-484	94	27	price	price	NOUN
ftr-484	94	28	level	level	NOUN
ftr-484	94	29	within	within	ADP
ftr-484	94	30	the	the	DET
ftr-484	94	31	economy	economy	NOUN
ftr-484	94	32	as	as	ADP
ftr-484	94	33	a	a	DET
ftr-484	94	34	whole	whole	NOUN
ftr-484	94	35	.	.	PUNCT
ftr-484	95	1	gross	gross	ADJ
ftr-484	95	2	profit	profit	NOUN
ftr-484	95	3	computations	computation	NOUN
ftr-484	95	4	for	for	ADP
ftr-484	95	5	year	year	NOUN
ftr-484	95	6	one	one	NUM
ftr-484	95	7	under	under	ADP
ftr-484	95	8	lifo	lifo	NOUN
ftr-484	95	9	and	and	CCONJ
ftr-484	95	10	fifo	fifo	ADJ
ftr-484	95	11	cost	cost	NOUN
ftr-484	95	12	flow	flow	NOUN
ftr-484	95	13	assumptions	assumption	NOUN
ftr-484	95	14	are	be	AUX
ftr-484	95	15	shown	show	VERB
ftr-484	95	16	below	below	ADP
ftr-484	95	17	:	:	PUNCT
ftr-484	95	18	fifo	fifo	PROPN
ftr-484	95	19	lifo	lifo	NOUN
ftr-484	95	20	sales	sale	NOUN
ftr-484	95	21	$	$	SYM
ftr-484	95	22	200	200	NUM
ftr-484	95	23	$	$	SYM
ftr-484	95	24	200	200	NUM
ftr-484	95	25	cost	cost	NOUN
ftr-484	95	26	of	of	ADP
ftr-484	95	27	goods	good	NOUN
ftr-484	95	28	sold	sell	VERB
ftr-484	95	29	:	:	PUNCT
ftr-484	95	30	beginning	begin	VERB
ftr-484	95	31	inventory	inventory	NOUN
ftr-484	95	32	$	$	SYM
ftr-484	95	33	100	100	NUM
ftr-484	95	34	$	$	SYM
ftr-484	95	35	100	100	NUM
ftr-484	95	36	add	add	VERB
ftr-484	95	37	:	:	PUNCT
ftr-484	95	38	purchases	purchase	VERB
ftr-484	95	39	200	200	NUM
ftr-484	95	40	200	200	NUM
ftr-484	95	41	cost	cost	NOUN
ftr-484	95	42	of	of	ADP
ftr-484	95	43	goods	good	NOUN
ftr-484	95	44	available	available	ADJ
ftr-484	95	45	for	for	ADP
ftr-484	95	46	sale	sale	NOUN
ftr-484	95	47	$	$	SYM
ftr-484	95	48	300	300	NUM
ftr-484	95	49	$	$	SYM
ftr-484	95	50	300	300	NUM
ftr-484	95	51	less	less	ADJ
ftr-484	95	52	:	:	PUNCT
ftr-484	95	53	ending	end	VERB
ftr-484	95	54	inventory	inventory	NOUN
ftr-484	95	55	200	200	NUM
ftr-484	95	56	100	100	NUM
ftr-484	95	57	cost	cost	NOUN
ftr-484	95	58	of	of	ADP
ftr-484	95	59	goods	good	NOUN
ftr-484	95	60	sold	sell	VERB
ftr-484	95	61	$	$	SYM
ftr-484	95	62	100	100	NUM
ftr-484	95	63	$	$	SYM
ftr-484	95	64	200	200	NUM
ftr-484	95	65	gross	gross	ADJ
ftr-484	95	66	profit	profit	NOUN
ftr-484	95	67	on	on	ADP
ftr-484	95	68	sales	sale	NOUN
ftr-484	95	69	$	$	SYM
ftr-484	95	70	100	100	NUM
ftr-484	95	71	$	$	SYM
ftr-484	95	72	0	0	NUM
ftr-484	95	73	under	under	ADP
ftr-484	95	74	the	the	DET
ftr-484	95	75	fifo	fifo	ADJ
ftr-484	95	76	method	method	NOUN
ftr-484	95	77	,	,	PUNCT
ftr-484	95	78	the	the	DET
ftr-484	95	79	change	change	NOUN
ftr-484	95	80	in	in	ADP
ftr-484	95	81	the	the	DET
ftr-484	95	82	cost	cost	NOUN
ftr-484	95	83	of	of	ADP
ftr-484	95	84	replacement	replacement	NOUN
ftr-484	95	85	goods	good	NOUN
ftr-484	95	86	during	during	ADP
ftr-484	95	87	the	the	DET
ftr-484	95	88	period	period	NOUN
ftr-484	95	89	between	between	ADP
ftr-484	95	90	purchase	purchase	NOUN
ftr-484	95	91	and	and	CCONJ
ftr-484	95	92	resale	resale	NOUN
ftr-484	95	93	is	be	AUX
ftr-484	95	94	treated	treat	VERB
ftr-484	95	95	as	as	ADP
ftr-484	95	96	realized	realize	VERB
ftr-484	95	97	gain	gain	NOUN
ftr-484	95	98	for	for	ADP
ftr-484	95	99	the	the	DET
ftr-484	95	100	current	current	ADJ
ftr-484	95	101	taxable	taxable	ADJ
ftr-484	95	102	year	year	NOUN
ftr-484	95	103	.	.	PUNCT
ftr-484	96	1	the	the	DET
ftr-484	96	2	cost	cost	NOUN
ftr-484	96	3	to	to	PART
ftr-484	96	4	replace	replace	VERB
ftr-484	96	5	the	the	DET
ftr-484	96	6	inventory	inventory	NOUN
ftr-484	96	7	sold	sell	VERB
ftr-484	96	8	during	during	ADP
ftr-484	96	9	the	the	DET
ftr-484	96	10	taxable	taxable	ADJ
ftr-484	96	11	year	year	NOUN
ftr-484	96	12	is	be	AUX
ftr-484	96	13	capitalized	capitalize	VERB
ftr-484	96	14	in	in	ADP
ftr-484	96	15	the	the	DET
ftr-484	96	16	ending	end	VERB
ftr-484	96	17	inventory	inventory	NOUN
ftr-484	96	18	account	account	NOUN
ftr-484	96	19	.	.	PUNCT
ftr-484	97	1	thus	thus	ADV
ftr-484	97	2	,	,	PUNCT
ftr-484	97	3	the	the	DET
ftr-484	97	4	fifo	fifo	ADJ
ftr-484	97	5	method	method	NOUN
ftr-484	97	6	produces	produce	VERB
ftr-484	97	7	net	net	ADJ
ftr-484	97	8	income	income	NOUN
ftr-484	97	9	of	of	ADP
ftr-484	97	10	$	$	SYM
ftr-484	97	11	100	100	NUM
ftr-484	97	12	,	,	PUNCT
ftr-484	97	13	which	which	PRON
ftr-484	97	14	represents	represent	VERB
ftr-484	97	15	gross	gross	ADJ
ftr-484	97	16	profit	profit	NOUN
ftr-484	97	17	realized	realize	VERB
ftr-484	97	18	from	from	ADP
ftr-484	97	19	effectively	effectively	ADV
ftr-484	97	20	liquidating	liquidate	VERB
ftr-484	97	21	the	the	DET
ftr-484	97	22	beginning	begin	VERB
ftr-484	97	23	inventory	inventory	NOUN
ftr-484	97	24	during	during	ADP
ftr-484	97	25	the	the	DET
ftr-484	97	26	taxable	taxable	ADJ
ftr-484	97	27	year	year	NOUN
ftr-484	97	28	.	.	PUNCT
ftr-484	97	29	"	"	PUNCT
ftr-484	98	1	10	10	NUM
ftr-484	98	2	.	.	PUNCT
ftr-484	99	1	the	the	DET
ftr-484	99	2	example	example	NOUN
ftr-484	99	3	does	do	AUX
ftr-484	99	4	not	not	PART
ftr-484	99	5	take	take	VERB
ftr-484	99	6	into	into	ADP
ftr-484	99	7	account	account	NOUN
ftr-484	99	8	such	such	ADJ
ftr-484	99	9	factors	factor	NOUN
ftr-484	99	10	as	as	ADP
ftr-484	99	11	changes	change	NOUN
ftr-484	99	12	in	in	ADP
ftr-484	99	13	the	the	DET
ftr-484	99	14	general	general	ADJ
ftr-484	99	15	price	price	NOUN
ftr-484	99	16	level	level	NOUN
ftr-484	99	17	,	,	PUNCT
ftr-484	99	18	changes	change	NOUN
ftr-484	99	19	in	in	ADP
ftr-484	99	20	the	the	DET
ftr-484	99	21	quantity	quantity	NOUN
ftr-484	99	22	or	or	CCONJ
ftr-484	99	23	nature	nature	NOUN
ftr-484	99	24	of	of	ADP
ftr-484	99	25	the	the	DET
ftr-484	99	26	inventory	inventory	NOUN
ftr-484	99	27	,	,	PUNCT
ftr-484	99	28	and	and	CCONJ
ftr-484	99	29	variations	variation	NOUN
ftr-484	99	30	in	in	ADP
ftr-484	99	31	methods	method	NOUN
ftr-484	99	32	of	of	ADP
ftr-484	99	33	computing	compute	VERB
ftr-484	99	34	the	the	DET
ftr-484	99	35	lifo	lifo	NOUN
ftr-484	99	36	value	value	NOUN
ftr-484	99	37	of	of	ADP
ftr-484	99	38	the	the	DET
ftr-484	99	39	inventory	inventory	NOUN
ftr-484	99	40	.	.	PUNCT
ftr-484	100	1	these	these	DET
ftr-484	100	2	complexities	complexity	NOUN
ftr-484	100	3	are	be	AUX
ftr-484	100	4	addressed	address	VERB
ftr-484	100	5	throughout	throughout	ADP
ftr-484	100	6	the	the	DET
ftr-484	100	7	remainder	remainder	NOUN
ftr-484	100	8	of	of	ADP
ftr-484	100	9	this	this	DET
ftr-484	100	10	article	article	NOUN
ftr-484	100	11	.	.	PUNCT
ftr-484	101	1	11	11	NUM
ftr-484	101	2	.	.	PUNCT
ftr-484	102	1	see	see	VERB
ftr-484	102	2	henry	henry	PROPN
ftr-484	102	3	j.	j.	PROPN
ftr-484	102	4	aaron	aaron	PROPN
ftr-484	102	5	,	,	PUNCT
ftr-484	102	6	inflation	inflation	NOUN
ftr-484	102	7	and	and	CCONJ
ftr-484	102	8	the	the	DET
ftr-484	102	9	income	income	NOUN
ftr-484	102	10	tax	tax	NOUN
ftr-484	102	11	:	:	PUNCT
ftr-484	102	12	an	an	DET
ftr-484	102	13	introduction	introduction	NOUN
ftr-484	102	14	,	,	PUNCT
ftr-484	102	15	in	in	ADP
ftr-484	102	16	inflation	inflation	NOUN
ftr-484	102	17	and	and	CCONJ
ftr-484	102	18	the	the	DET
ftr-484	102	19	income	income	NOUN
ftr-484	102	20	tax	tax	NOUN
ftr-484	102	21	13	13	NUM
ftr-484	102	22	(	(	PUNCT
ftr-484	102	23	henry	henry	PROPN
ftr-484	102	24	j.	j.	PROPN
ftr-484	102	25	aaron	aaron	PROPN
ftr-484	103	1	ed	ed	PROPN
ftr-484	103	2	.	.	PROPN
ftr-484	103	3	,	,	PUNCT
ftr-484	103	4	1976	1976	NUM
ftr-484	103	5	)	)	PUNCT
ftr-484	103	6	(	(	PUNCT
ftr-484	103	7	analogizing	analogize	VERB
ftr-484	103	8	fifo	fifo	ADJ
ftr-484	103	9	to	to	ADP
ftr-484	103	10	a	a	DET
ftr-484	103	11	tax	tax	NOUN
ftr-484	103	12	on	on	ADP
ftr-484	103	13	the	the	DET
ftr-484	103	14	increased	increase	VERB
ftr-484	103	15	liquidation	liquidation	NOUN
ftr-484	103	16	value	value	NOUN
ftr-484	103	17	of	of	ADP
ftr-484	103	18	the	the	DET
ftr-484	103	19	firm	firm	NOUN
ftr-484	103	20	)	)	PUNCT
ftr-484	103	21	.	.	PUNCT
ftr-484	104	1	[	[	X
ftr-484	104	2	vol	vol	NOUN
ftr-484	104	3	2:10	2:10	NUM
ftr-484	104	4	demysrifying	demysrifye	VERB
ftr-484	104	5	lifo	lifo	NOUN
ftr-484	104	6	on	on	ADP
ftr-484	104	7	the	the	DET
ftr-484	104	8	other	other	ADJ
ftr-484	104	9	hand	hand	NOUN
ftr-484	104	10	,	,	PUNCT
ftr-484	104	11	lifo	lifo	NOUN
ftr-484	104	12	shifts	shift	NOUN
ftr-484	104	13	the	the	DET
ftr-484	104	14	increased	increase	VERB
ftr-484	104	15	cost	cost	NOUN
ftr-484	104	16	of	of	ADP
ftr-484	104	17	replacement	replacement	NOUN
ftr-484	104	18	inventory	inventory	NOUN
ftr-484	104	19	to	to	PART
ftr-484	104	20	cost	cost	VERB
ftr-484	104	21	of	of	ADP
ftr-484	104	22	goods	good	NOUN
ftr-484	104	23	sold	sell	VERB
ftr-484	104	24	,	,	PUNCT
ftr-484	104	25	which	which	PRON
ftr-484	104	26	in	in	ADP
ftr-484	104	27	these	these	DET
ftr-484	104	28	circumstances	circumstance	NOUN
ftr-484	104	29	results	result	NOUN
ftr-484	104	30	in	in	ADP
ftr-484	104	31	no	no	DET
ftr-484	104	32	gross	gross	ADJ
ftr-484	104	33	profit	profit	NOUN
ftr-484	104	34	for	for	ADP
ftr-484	104	35	the	the	DET
ftr-484	104	36	taxable	taxable	ADJ
ftr-484	104	37	year	year	NOUN
ftr-484	104	38	.	.	PUNCT
ftr-484	105	1	lifo	lifo	NOUN
ftr-484	105	2	thus	thus	ADV
ftr-484	105	3	defers	defer	VERB
ftr-484	105	4	recognition	recognition	NOUN
ftr-484	105	5	of	of	ADP
ftr-484	105	6	gain	gain	NOUN
ftr-484	105	7	from	from	ADP
ftr-484	105	8	the	the	DET
ftr-484	105	9	initial	initial	ADJ
ftr-484	105	10	inventory	inventory	NOUN
ftr-484	105	11	amount	amount	NOUN
ftr-484	105	12	until	until	SCONJ
ftr-484	105	13	that	that	DET
ftr-484	105	14	inventory	inventory	NOUN
ftr-484	105	15	is	be	AUX
ftr-484	105	16	ultimately	ultimately	ADV
ftr-484	105	17	liquidated	liquidate	VERB
ftr-484	105	18	and	and	CCONJ
ftr-484	105	19	not	not	PART
ftr-484	105	20	replaced	replace	VERB
ftr-484	105	21	.	.	PUNCT
ftr-484	106	1	to	to	PART
ftr-484	106	2	illustrate	illustrate	VERB
ftr-484	106	3	the	the	DET
ftr-484	106	4	deferral	deferral	NOUN
ftr-484	106	5	until	until	ADP
ftr-484	106	6	liquidation	liquidation	NOUN
ftr-484	106	7	,	,	PUNCT
ftr-484	106	8	suppose	suppose	VERB
ftr-484	106	9	that	that	SCONJ
ftr-484	106	10	the	the	DET
ftr-484	106	11	taxpayer	taxpayer	NOUN
ftr-484	106	12	in	in	ADP
ftr-484	106	13	the	the	DET
ftr-484	106	14	example	example	NOUN
ftr-484	106	15	goes	go	VERB
ftr-484	106	16	out	out	ADP
ftr-484	106	17	of	of	ADP
ftr-484	106	18	business	business	NOUN
ftr-484	106	19	in	in	ADP
ftr-484	106	20	year	year	NOUN
ftr-484	106	21	two	two	NUM
ftr-484	106	22	and	and	CCONJ
ftr-484	106	23	liquidates	liquidate	VERB
ftr-484	106	24	the	the	DET
ftr-484	106	25	100	100	NUM
ftr-484	106	26	widgets	widget	NOUN
ftr-484	106	27	in	in	ADP
ftr-484	106	28	ending	end	VERB
ftr-484	106	29	inventory	inventory	NOUN
ftr-484	106	30	by	by	ADP
ftr-484	106	31	selling	sell	VERB
ftr-484	106	32	them	they	PRON
ftr-484	106	33	for	for	ADP
ftr-484	106	34	$	$	SYM
ftr-484	106	35	2	2	NUM
ftr-484	106	36	each	each	PRON
ftr-484	106	37	.	.	PUNCT
ftr-484	107	1	the	the	DET
ftr-484	107	2	gross	gross	ADJ
ftr-484	107	3	profit	profit	NOUN
ftr-484	107	4	computations	computation	NOUN
ftr-484	107	5	for	for	ADP
ftr-484	107	6	year	year	NOUN
ftr-484	107	7	two	two	NUM
ftr-484	107	8	are	be	AUX
ftr-484	107	9	as	as	SCONJ
ftr-484	107	10	follows	follow	VERB
ftr-484	107	11	:	:	PUNCT
ftr-484	108	1	fifo	fifo	PROPN
ftr-484	108	2	lifo	lifo	NOUN
ftr-484	108	3	sales	sale	NOUN
ftr-484	108	4	$	$	SYM
ftr-484	108	5	200	200	NUM
ftr-484	108	6	$	$	SYM
ftr-484	108	7	200	200	NUM
ftr-484	108	8	cost	cost	NOUN
ftr-484	108	9	of	of	ADP
ftr-484	108	10	goods	good	NOUN
ftr-484	108	11	sold	sell	VERB
ftr-484	108	12	:	:	PUNCT
ftr-484	108	13	beginning	begin	VERB
ftr-484	108	14	inventory	inventory	NOUN
ftr-484	108	15	$	$	SYM
ftr-484	108	16	200	200	NUM
ftr-484	108	17	$	$	SYM
ftr-484	108	18	100	100	NUM
ftr-484	108	19	add	add	VERB
ftr-484	108	20	:	:	PUNCT
ftr-484	108	21	purchases	purchase	NOUN
ftr-484	108	22	0	0	NUM
ftr-484	108	23	0	0	NUM
ftr-484	108	24	cost	cost	NOUN
ftr-484	108	25	of	of	ADP
ftr-484	108	26	goods	good	NOUN
ftr-484	108	27	available	available	ADJ
ftr-484	108	28	for	for	ADP
ftr-484	108	29	sale	sale	NOUN
ftr-484	108	30	$	$	SYM
ftr-484	108	31	200	200	NUM
ftr-484	108	32	$	$	SYM
ftr-484	108	33	100	100	NUM
ftr-484	108	34	less	less	ADJ
ftr-484	108	35	:	:	PUNCT
ftr-484	108	36	ending	end	VERB
ftr-484	108	37	inventory	inventory	NOUN
ftr-484	108	38	0	0	NUM
ftr-484	108	39	0	0	NUM
ftr-484	108	40	cost	cost	NOUN
ftr-484	108	41	of	of	ADP
ftr-484	108	42	goods	good	NOUN
ftr-484	108	43	sold	sell	VERB
ftr-484	108	44	$	$	SYM
ftr-484	108	45	200	200	NUM
ftr-484	108	46	$	$	SYM
ftr-484	108	47	100	100	NUM
ftr-484	108	48	gross	gross	ADJ
ftr-484	108	49	profit	profit	NOUN
ftr-484	108	50	on	on	ADP
ftr-484	108	51	sales	sale	NOUN
ftr-484	108	52	$	$	SYM
ftr-484	108	53	0	0	NUM
ftr-484	108	54	$	$	SYM
ftr-484	108	55	100	100	NUM
ftr-484	108	56	total	total	ADJ
ftr-484	108	57	gross	gross	ADJ
ftr-484	108	58	profit	profit	NOUN
ftr-484	108	59	on	on	ADP
ftr-484	108	60	sales	sale	NOUN
ftr-484	108	61	years	year	NOUN
ftr-484	108	62	i	i	PRON
ftr-484	108	63	and	and	CCONJ
ftr-484	108	64	2	2	NUM
ftr-484	108	65	$	$	SYM
ftr-484	108	66	100	100	NUM
ftr-484	108	67	$	$	SYM
ftr-484	108	68	100	100	NUM
ftr-484	108	69	the	the	DET
ftr-484	108	70	final	final	ADJ
ftr-484	108	71	line	line	NOUN
ftr-484	108	72	in	in	ADP
ftr-484	108	73	the	the	DET
ftr-484	108	74	table	table	NOUN
ftr-484	108	75	shows	show	VERB
ftr-484	108	76	that	that	SCONJ
ftr-484	108	77	the	the	DET
ftr-484	108	78	firm	firm	NOUN
ftr-484	108	79	is	be	AUX
ftr-484	108	80	ultimately	ultimately	ADV
ftr-484	108	81	subject	subject	ADJ
ftr-484	108	82	to	to	ADP
ftr-484	108	83	the	the	DET
ftr-484	108	84	same	same	ADJ
ftr-484	108	85	measure	measure	NOUN
ftr-484	108	86	of	of	ADP
ftr-484	108	87	taxable	taxable	ADJ
ftr-484	108	88	income	income	NOUN
ftr-484	108	89	over	over	ADP
ftr-484	108	90	its	its	PRON
ftr-484	108	91	life	life	NOUN
ftr-484	108	92	whether	whether	SCONJ
ftr-484	108	93	fifo	fifo	ADJ
ftr-484	108	94	or	or	CCONJ
ftr-484	108	95	lifo	lifo	NOUN
ftr-484	108	96	is	be	AUX
ftr-484	108	97	used	use	VERB
ftr-484	108	98	.	.	PUNCT
ftr-484	109	1	lifo	lifo	NOUN
ftr-484	109	2	merely	merely	ADV
ftr-484	109	3	defers	defer	VERB
ftr-484	109	4	,	,	PUNCT
ftr-484	109	5	but	but	CCONJ
ftr-484	109	6	does	do	AUX
ftr-484	109	7	not	not	PART
ftr-484	109	8	eliminate	eliminate	VERB
ftr-484	109	9	,	,	PUNCT
ftr-484	109	10	the	the	DET
ftr-484	109	11	recognition	recognition	NOUN
ftr-484	109	12	of	of	ADP
ftr-484	109	13	income	income	NOUN
ftr-484	109	14	(	(	PUNCT
ftr-484	109	15	and	and	CCONJ
ftr-484	109	16	ultimately	ultimately	ADV
ftr-484	109	17	,	,	PUNCT
ftr-484	109	18	the	the	DET
ftr-484	109	19	imposition	imposition	NOUN
ftr-484	109	20	of	of	ADP
ftr-484	109	21	income	income	NOUN
ftr-484	109	22	tax	tax	NOUN
ftr-484	109	23	)	)	PUNCT
ftr-484	109	24	caused	cause	VERB
ftr-484	109	25	by	by	ADP
ftr-484	109	26	increases	increase	NOUN
ftr-484	109	27	in	in	ADP
ftr-484	109	28	the	the	DET
ftr-484	109	29	cost	cost	NOUN
ftr-484	109	30	of	of	ADP
ftr-484	109	31	items	item	NOUN
ftr-484	109	32	held	hold	VERB
ftr-484	109	33	in	in	ADP
ftr-484	109	34	ending	end	VERB
ftr-484	109	35	inventory	inventory	NOUN
ftr-484	109	36	.	.	PUNCT
ftr-484	110	1	in	in	ADP
ftr-484	110	2	this	this	DET
ftr-484	110	3	sense	sense	NOUN
ftr-484	110	4	,	,	PUNCT
ftr-484	110	5	lifo	lifo	NOUN
ftr-484	110	6	differs	differ	VERB
ftr-484	110	7	from	from	ADP
ftr-484	110	8	other	other	ADJ
ftr-484	110	9	proposals	proposal	NOUN
ftr-484	110	10	that	that	PRON
ftr-484	110	11	would	would	AUX
ftr-484	110	12	permanently	permanently	ADV
ftr-484	110	13	exempt	exempt	VERB
ftr-484	110	14	inflationary	inflationary	ADJ
ftr-484	110	15	profits	profit	NOUN
ftr-484	110	16	from	from	ADP
ftr-484	110	17	taxation	taxation	NOUN
ftr-484	110	18	.	.	PUNCT
ftr-484	111	1	'2	'2	PROPN
ftr-484	111	2	m.	m.	NOUN
ftr-484	111	3	capital	capital	NOUN
ftr-484	111	4	maintenance	maintenance	NOUN
ftr-484	111	5	as	as	ADP
ftr-484	111	6	a	a	DET
ftr-484	111	7	framework	framework	NOUN
ftr-484	111	8	for	for	ADP
ftr-484	111	9	measuring	measure	VERB
ftr-484	111	10	economic	economic	ADJ
ftr-484	111	11	income	income	NOUN
ftr-484	111	12	ultimately	ultimately	ADV
ftr-484	111	13	,	,	PUNCT
ftr-484	111	14	the	the	DET
ftr-484	111	15	tax	tax	NOUN
ftr-484	111	16	law	law	NOUN
ftr-484	111	17	reflects	reflect	VERB
ftr-484	111	18	political	political	ADJ
ftr-484	111	19	choices	choice	NOUN
ftr-484	111	20	,	,	PUNCT
ftr-484	111	21	which	which	PRON
ftr-484	111	22	do	do	AUX
ftr-484	111	23	not	not	PART
ftr-484	111	24	necessarily	necessarily	ADV
ftr-484	111	25	fit	fit	VERB
ftr-484	111	26	within	within	ADP
ftr-484	111	27	any	any	DET
ftr-484	111	28	particular	particular	ADJ
ftr-484	111	29	theoretical	theoretical	ADJ
ftr-484	111	30	framework	framework	NOUN
ftr-484	111	31	for	for	ADP
ftr-484	111	32	measuring	measure	VERB
ftr-484	111	33	income	income	NOUN
ftr-484	111	34	.	.	PUNCT
ftr-484	112	1	3	3	NUM
ftr-484	112	2	practical	practical	ADJ
ftr-484	112	3	difficulties	difficulty	NOUN
ftr-484	112	4	in	in	ADP
ftr-484	112	5	implementing	implement	VERB
ftr-484	112	6	economic	economic	ADJ
ftr-484	112	7	measures	measure	NOUN
ftr-484	112	8	of	of	ADP
ftr-484	112	9	income	income	NOUN
ftr-484	112	10	sometimes	sometimes	ADV
ftr-484	112	11	call	call	VERB
ftr-484	112	12	for	for	ADP
ftr-484	112	13	concessions	concession	NOUN
ftr-484	112	14	against	against	ADP
ftr-484	112	15	theoretical	theoretical	ADJ
ftr-484	112	16	accuracy	accuracy	NOUN
ftr-484	112	17	.	.	PUNCT
ftr-484	113	1	neverthe12	neverthe12	NOUN
ftr-484	113	2	.	.	PUNCT
ftr-484	114	1	for	for	ADP
ftr-484	114	2	discussion	discussion	NOUN
ftr-484	114	3	of	of	ADP
ftr-484	114	4	such	such	ADJ
ftr-484	114	5	proposals	proposal	NOUN
ftr-484	114	6	,	,	PUNCT
ftr-484	114	7	see	see	VERB
ftr-484	114	8	,	,	PUNCT
ftr-484	114	9	e.g.	e.g.	ADV
ftr-484	114	10	,	,	PUNCT
ftr-484	114	11	michael	michael	PROPN
ftr-484	114	12	c.	c.	PROPN
ftr-484	114	13	durst	durst	PROPN
ftr-484	114	14	.	.	PUNCT
ftr-484	115	1	inflation	inflation	NOUN
ftr-484	115	2	and	and	CCONJ
ftr-484	115	3	the	the	DET
ftr-484	115	4	tax	tax	NOUN
ftr-484	115	5	code	code	NOUN
ftr-484	115	6	:	:	PUNCT
ftr-484	115	7	guidelines	guideline	NOUN
ftr-484	115	8	for	for	ADP
ftr-484	115	9	policymaking	policymaking	NOUN
ftr-484	115	10	,	,	PUNCT
ftr-484	115	11	73	73	NUM
ftr-484	115	12	minn	minn	NOUN
ftr-484	115	13	.	.	PUNCT
ftr-484	116	1	l.	l.	PROPN
ftr-484	116	2	rev	rev	PROPN
ftr-484	116	3	.	.	PROPN
ftr-484	116	4	1217	1217	NUM
ftr-484	116	5	(	(	PUNCT
ftr-484	116	6	1989	1989	NUM
ftr-484	116	7	)	)	PUNCT
ftr-484	116	8	;	;	PUNCT
ftr-484	116	9	david	david	PROPN
ftr-484	116	10	h.	h.	PROPN
ftr-484	116	11	safavian	safavian	PROPN
ftr-484	116	12	,	,	PUNCT
ftr-484	116	13	indexing	indexing	NOUN
ftr-484	116	14	tax	tax	NOUN
ftr-484	116	15	attributes	attribute	NOUN
ftr-484	116	16	for	for	ADP
ftr-484	116	17	inflation	inflation	NOUN
ftr-484	116	18	:	:	PUNCT
ftr-484	116	19	dispelling	dispel	VERB
ftr-484	116	20	the	the	DET
ftr-484	116	21	myths	myth	NOUN
ftr-484	116	22	and	and	CCONJ
ftr-484	116	23	advocating	advocate	VERB
ftr-484	116	24	change	change	NOUN
ftr-484	116	25	,	,	PUNCT
ftr-484	116	26	1995	1995	NUM
ftr-484	116	27	det	det	PROPN
ftr-484	116	28	.	.	PUNCT
ftr-484	117	1	c.l	c.l	PROPN
ftr-484	117	2	.	.	PROPN
ftr-484	117	3	rev	rev	PROPN
ftr-484	117	4	.	.	PROPN
ftr-484	117	5	109	109	NUM
ftr-484	117	6	.	.	NOUN
ftr-484	117	7	13	13	NUM
ftr-484	117	8	.	.	PUNCT
ftr-484	118	1	see	see	VERB
ftr-484	118	2	michael	michael	PROPN
ftr-484	118	3	d.	d.	PROPN
ftr-484	118	4	rose	rise	VERB
ftr-484	118	5	&	&	CCONJ
ftr-484	118	6	john	john	PROPN
ftr-484	118	7	c.	c.	PROPN
ftr-484	118	8	chommie	chommie	PROPN
ftr-484	118	9	,	,	PUNCT
ftr-484	118	10	federal	federal	ADJ
ftr-484	118	11	income	income	NOUN
ftr-484	118	12	taxation	taxation	NOUN
ftr-484	118	13	17	17	NUM
ftr-484	118	14	(	(	PUNCT
ftr-484	118	15	3d	3d	PROPN
ftr-484	118	16	ed	ed	NOUN
ftr-484	118	17	.	.	PROPN
ftr-484	118	18	1988	1988	NUM
ftr-484	118	19	)	)	PUNCT
ftr-484	118	20	.	.	PUNCT
ftr-484	119	1	(	(	PUNCT
ftr-484	119	2	"	"	PUNCT
ftr-484	119	3	[	[	X
ftr-484	119	4	alt	alt	VERB
ftr-484	119	5	the	the	DET
ftr-484	119	6	legislative	legislative	ADJ
ftr-484	119	7	level	level	NOUN
ftr-484	119	8	,	,	PUNCT
ftr-484	119	9	the	the	DET
ftr-484	119	10	tax	tax	NOUN
ftr-484	119	11	law	law	NOUN
ftr-484	119	12	-	-	PUNCT
ftr-484	119	13	making	make	VERB
ftr-484	119	14	process	process	NOUN
ftr-484	119	15	is	be	AUX
ftr-484	119	16	a	a	DET
ftr-484	119	17	political	political	ADJ
ftr-484	119	18	process	process	NOUN
ftr-484	119	19	.	.	PUNCT
ftr-484	120	1	which	which	PRON
ftr-484	120	2	assures	assure	VERB
ftr-484	120	3	that	that	SCONJ
ftr-484	120	4	,	,	PUNCT
ftr-484	120	5	at	at	ADP
ftr-484	120	6	best	good	ADJ
ftr-484	120	7	,	,	PUNCT
ftr-484	120	8	pure	pure	ADJ
ftr-484	120	9	theory	theory	NOUN
ftr-484	120	10	will	will	AUX
ftr-484	120	11	be	be	AUX
ftr-484	120	12	recognized	recognize	VERB
ftr-484	120	13	only	only	ADV
ftr-484	120	14	in	in	ADP
ftr-484	120	15	dim	dim	ADJ
ftr-484	120	16	outline	outline	NOUN
ftr-484	120	17	in	in	ADP
ftr-484	120	18	the	the	DET
ftr-484	120	19	code	code	NOUN
ftr-484	120	20	itself	itself	PRON
ftr-484	120	21	.	.	PUNCT
ftr-484	120	22	'	'	PUNCT
ftr-484	120	23	)	)	PUNCT
ftr-484	120	24	;	;	PUNCT
ftr-484	120	25	see	see	VERB
ftr-484	120	26	also	also	ADV
ftr-484	120	27	hellerman	hellerman	PROPN
ftr-484	120	28	v.	v.	PROPN
ftr-484	120	29	commissioner	commissioner	PROPN
ftr-484	120	30	,	,	PUNCT
ftr-484	120	31	77	77	NUM
ftr-484	120	32	t.c	t.c	PROPN
ftr-484	120	33	.	.	PROPN
ftr-484	120	34	1361	1361	NUM
ftr-484	120	35	,	,	PUNCT
ftr-484	120	36	1366	1366	NUM
ftr-484	120	37	(	(	PUNCT
ftr-484	120	38	1981	1981	NUM
ftr-484	120	39	)	)	PUNCT
ftr-484	120	40	(	(	PUNCT
ftr-484	120	41	"	"	PUNCT
ftr-484	120	42	[	[	X
ftr-484	120	43	nleither	nleither	NOUN
ftr-484	120	44	the	the	DET
ftr-484	120	45	constitution	constitution	NOUN
ftr-484	120	46	nor	nor	CCONJ
ftr-484	120	47	tax	tax	NOUN
ftr-484	120	48	laws	law	NOUN
ftr-484	120	49	'	'	PUNCT
ftr-484	120	50	embody	embody	VERB
ftr-484	120	51	perfect	perfect	ADJ
ftr-484	120	52	economic	economic	ADJ
ftr-484	120	53	theory	theory	NOUN
ftr-484	120	54	.	.	PUNCT
ftr-484	120	55	'	'	PUNCT
ftr-484	121	1	"	"	PUNCT
ftr-484	121	2	)	)	PUNCT
ftr-484	121	3	(	(	PUNCT
ftr-484	121	4	citing	cite	VERB
ftr-484	121	5	weiss	weiss	NOUN
ftr-484	121	6	v.	v.	ADP
ftr-484	121	7	weiner	weiner	NOUN
ftr-484	121	8	,	,	PUNCT
ftr-484	121	9	279	279	NUM
ftr-484	121	10	u.s	u.s	PROPN
ftr-484	121	11	.	.	PROPN
ftr-484	121	12	333	333	NUM
ftr-484	121	13	,	,	PUNCT
ftr-484	121	14	335	335	NUM
ftr-484	121	15	(	(	PUNCT
ftr-484	121	16	1929	1929	NUM
ftr-484	121	17	)	)	PUNCT
ftr-484	121	18	)	)	PUNCT
ftr-484	121	19	.	.	PUNCT
ftr-484	122	1	19951	19951	NUM
ftr-484	122	2	florida	florida	PROPN
ftr-484	122	3	tax	tax	PROPN
ftr-484	122	4	review	review	NOUN
ftr-484	122	5	less	less	ADJ
ftr-484	122	6	,	,	PUNCT
ftr-484	122	7	the	the	DET
ftr-484	122	8	distinction	distinction	NOUN
ftr-484	122	9	between	between	ADP
ftr-484	122	10	income	income	NOUN
ftr-484	122	11	and	and	CCONJ
ftr-484	122	12	capital	capital	NOUN
ftr-484	122	13	has	have	AUX
ftr-484	122	14	played	play	VERB
ftr-484	122	15	an	an	DET
ftr-484	122	16	important	important	ADJ
ftr-484	122	17	role	role	NOUN
ftr-484	122	18	in	in	ADP
ftr-484	122	19	shaping	shape	VERB
ftr-484	122	20	the	the	DET
ftr-484	122	21	contours	contours	NOUN
ftr-484	122	22	of	of	ADP
ftr-484	122	23	taxable	taxable	ADJ
ftr-484	122	24	income	income	NOUN
ftr-484	122	25	.	.	PUNCT
ftr-484	122	26	'	'	PUNCT
ftr-484	123	1	4	4	NUM
ftr-484	123	2	a	a	DET
ftr-484	123	3	brief	brief	ADJ
ftr-484	123	4	look	look	NOUN
ftr-484	123	5	at	at	ADP
ftr-484	123	6	economic	economic	ADJ
ftr-484	123	7	concepts	concept	NOUN
ftr-484	123	8	of	of	ADP
ftr-484	123	9	income	income	NOUN
ftr-484	123	10	may	may	AUX
ftr-484	123	11	help	help	VERB
ftr-484	123	12	to	to	PART
ftr-484	123	13	understand	understand	VERB
ftr-484	123	14	the	the	DET
ftr-484	123	15	measures	measure	NOUN
ftr-484	123	16	of	of	ADP
ftr-484	123	17	income	income	NOUN
ftr-484	123	18	under	under	ADP
ftr-484	123	19	lifo	lifo	NOUN
ftr-484	123	20	and	and	CCONJ
ftr-484	123	21	fifo	fifo	NOUN
ftr-484	123	22	.	.	PUNCT
ftr-484	124	1	a.	a.	NOUN
ftr-484	124	2	income	income	PROPN
ftr-484	124	3	vs.	vs.	ADP
ftr-484	124	4	capital	capital	NOUN
ftr-484	124	5	as	as	SCONJ
ftr-484	124	6	commentators	commentator	NOUN
ftr-484	124	7	have	have	AUX
ftr-484	124	8	noted	note	VERB
ftr-484	124	9	,	,	PUNCT
ftr-484	124	10	the	the	DET
ftr-484	124	11	sixteenth	sixteenth	ADJ
ftr-484	124	12	amendment	amendment	NOUN
ftr-484	124	13	's	's	PART
ftr-484	124	14	provision	provision	NOUN
ftr-484	124	15	of	of	ADP
ftr-484	124	16	the	the	DET
ftr-484	124	17	power	power	NOUN
ftr-484	124	18	to	to	PART
ftr-484	124	19	"	"	PUNCT
ftr-484	124	20	lay	lay	VERB
ftr-484	124	21	and	and	CCONJ
ftr-484	124	22	collect	collect	VERB
ftr-484	124	23	taxes	taxis	NOUN
ftr-484	124	24	on	on	ADP
ftr-484	124	25	incomes	income	NOUN
ftr-484	124	26	...	...	PUNCT
ftr-484	125	1	[	[	X
ftr-484	125	2	b]y	b]y	X
ftr-484	125	3	necessary	necessary	ADJ
ftr-484	125	4	implication	implication	NOUN
ftr-484	125	5	...	...	PUNCT
ftr-484	125	6	excludes	exclude	VERB
ftr-484	125	7	the	the	DET
ftr-484	125	8	power	power	NOUN
ftr-484	125	9	to	to	PART
ftr-484	125	10	tax	tax	VERB
ftr-484	125	11	capital	capital	NOUN
ftr-484	125	12	receipts	receipt	NOUN
ftr-484	125	13	.	.	PUNCT
ftr-484	125	14	'	'	PUNCT
ftr-484	126	1	5	5	NUM
ftr-484	126	2	"	"	PUNCT
ftr-484	126	3	capital	capital	NOUN
ftr-484	126	4	must	must	AUX
ftr-484	126	5	be	be	AUX
ftr-484	126	6	maintained	maintain	VERB
ftr-484	126	7	before	before	SCONJ
ftr-484	126	8	income	income	NOUN
ftr-484	126	9	can	can	AUX
ftr-484	126	10	be	be	AUX
ftr-484	126	11	measured	measure	VERB
ftr-484	126	12	.	.	PUNCT
ftr-484	127	1	"	"	PUNCT
ftr-484	127	2	'	'	PUNCT
ftr-484	127	3	6	6	NUM
ftr-484	127	4	the	the	DET
ftr-484	127	5	distinction	distinction	NOUN
ftr-484	127	6	between	between	ADP
ftr-484	127	7	income	income	NOUN
ftr-484	127	8	and	and	CCONJ
ftr-484	127	9	capital	capital	NOUN
ftr-484	127	10	has	have	AUX
ftr-484	127	11	been	be	AUX
ftr-484	127	12	described	describe	VERB
ftr-484	127	13	as	as	SCONJ
ftr-484	127	14	follows	follow	VERB
ftr-484	127	15	:	:	PUNCT
ftr-484	127	16	capital	capital	NOUN
ftr-484	127	17	is	be	AUX
ftr-484	127	18	perceived	perceive	VERB
ftr-484	127	19	as	as	ADP
ftr-484	127	20	a	a	DET
ftr-484	127	21	stock	stock	NOUN
ftr-484	127	22	of	of	ADP
ftr-484	127	23	wealth	wealth	NOUN
ftr-484	127	24	at	at	ADP
ftr-484	127	25	an	an	DET
ftr-484	127	26	instant	instant	NOUN
ftr-484	127	27	of	of	ADP
ftr-484	127	28	time	time	NOUN
ftr-484	127	29	,	,	PUNCT
ftr-484	127	30	while	while	SCONJ
ftr-484	127	31	income	income	NOUN
ftr-484	127	32	is	be	AUX
ftr-484	127	33	considered	consider	VERB
ftr-484	127	34	the	the	DET
ftr-484	127	35	flow	flow	NOUN
ftr-484	127	36	of	of	ADP
ftr-484	127	37	wealth	wealth	NOUN
ftr-484	127	38	in	in	ADP
ftr-484	127	39	excess	excess	NOUN
ftr-484	127	40	of	of	ADP
ftr-484	127	41	that	that	PRON
ftr-484	127	42	necessary	necessary	ADJ
ftr-484	127	43	to	to	PART
ftr-484	127	44	maintain	maintain	VERB
ftr-484	127	45	a	a	DET
ftr-484	127	46	constant	constant	ADJ
ftr-484	127	47	capital	capital	NOUN
ftr-484	127	48	.	.	PUNCT
ftr-484	128	1	stated	state	VERB
ftr-484	128	2	differently	differently	ADV
ftr-484	128	3	,	,	PUNCT
ftr-484	128	4	capital	capital	NOUN
ftr-484	128	5	represents	represent	VERB
ftr-484	128	6	the	the	DET
ftr-484	128	7	"	"	PUNCT
ftr-484	128	8	tree	tree	NOUN
ftr-484	128	9	,	,	PUNCT
ftr-484	128	10	"	"	PUNCT
ftr-484	128	11	which	which	PRON
ftr-484	128	12	should	should	AUX
ftr-484	128	13	remain	remain	VERB
ftr-484	128	14	intact	intact	ADJ
ftr-484	128	15	;	;	PUNCT
ftr-484	128	16	income	income	NOUN
ftr-484	128	17	,	,	PUNCT
ftr-484	128	18	the	the	DET
ftr-484	128	19	"	"	PUNCT
ftr-484	128	20	fruit	fruit	NOUN
ftr-484	128	21	"	"	PUNCT
ftr-484	128	22	on	on	ADP
ftr-484	128	23	the	the	DET
ftr-484	128	24	tree	tree	NOUN
ftr-484	128	25	,	,	PUNCT
ftr-484	128	26	which	which	PRON
ftr-484	128	27	can	can	AUX
ftr-484	128	28	be	be	AUX
ftr-484	128	29	consumed	consume	VERB
ftr-484	128	30	.	.	PUNCT
ftr-484	129	1	we	we	PRON
ftr-484	129	2	can	can	AUX
ftr-484	129	3	also	also	ADV
ftr-484	129	4	view	view	VERB
ftr-484	129	5	capital	capital	NOUN
ftr-484	129	6	as	as	ADP
ftr-484	129	7	"	"	PUNCT
ftr-484	129	8	the	the	DET
ftr-484	129	9	amount	amount	NOUN
ftr-484	129	10	in	in	ADP
ftr-484	129	11	the	the	DET
ftr-484	129	12	reservoir	reservoir	NOUN
ftr-484	129	13	at	at	ADP
ftr-484	129	14	any	any	DET
ftr-484	129	15	one	one	NUM
ftr-484	129	16	time	time	NOUN
ftr-484	129	17	,	,	PUNCT
ftr-484	129	18	and	and	CCONJ
ftr-484	129	19	[	[	X
ftr-484	129	20	income	income	NOUN
ftr-484	129	21	]	]	PUNCT
ftr-484	129	22	as	as	ADP
ftr-484	129	23	the	the	DET
ftr-484	129	24	amount	amount	NOUN
ftr-484	129	25	flowing	flow	VERB
ftr-484	129	26	out	out	ADP
ftr-484	129	27	of	of	ADP
ftr-484	129	28	the	the	DET
ftr-484	129	29	reservoir	reservoir	NOUN
ftr-484	129	30	during	during	ADP
ftr-484	129	31	a	a	DET
ftr-484	129	32	period	period	NOUN
ftr-484	129	33	of	of	ADP
ftr-484	129	34	time	time	NOUN
ftr-484	129	35	.	.	PUNCT
ftr-484	130	1	"	"	PUNCT
ftr-484	130	2	'	'	PUNCT
ftr-484	130	3	7	7	NUM
ftr-484	130	4	although	although	SCONJ
ftr-484	130	5	capital	capital	NOUN
ftr-484	130	6	maintenance	maintenance	NOUN
ftr-484	130	7	is	be	AUX
ftr-484	130	8	a	a	DET
ftr-484	130	9	benchmark	benchmark	NOUN
ftr-484	130	10	for	for	ADP
ftr-484	130	11	income	income	NOUN
ftr-484	130	12	measurement	measurement	NOUN
ftr-484	130	13	,	,	PUNCT
ftr-484	130	14	the	the	DET
ftr-484	130	15	measure	measure	NOUN
ftr-484	130	16	of	of	ADP
ftr-484	130	17	income	income	NOUN
ftr-484	130	18	ultimately	ultimately	ADV
ftr-484	130	19	adopted	adopt	VERB
ftr-484	130	20	is	be	AUX
ftr-484	130	21	still	still	ADV
ftr-484	130	22	subject	subject	ADJ
ftr-484	130	23	to	to	ADP
ftr-484	130	24	debate	debate	NOUN
ftr-484	130	25	,	,	PUNCT
ftr-484	130	26	in	in	ADP
ftr-484	130	27	part	part	NOUN
ftr-484	130	28	because	because	SCONJ
ftr-484	130	29	the	the	DET
ftr-484	130	30	nature	nature	NOUN
ftr-484	130	31	of	of	ADP
ftr-484	130	32	capital	capital	NOUN
ftr-484	130	33	to	to	PART
ftr-484	130	34	be	be	AUX
ftr-484	130	35	maintained	maintain	VERB
ftr-484	130	36	is	be	AUX
ftr-484	130	37	subject	subject	ADJ
ftr-484	130	38	to	to	ADP
ftr-484	130	39	different	different	ADJ
ftr-484	130	40	interpretations	interpretation	NOUN
ftr-484	130	41	.	.	PUNCT
ftr-484	131	1	two	two	NUM
ftr-484	131	2	general	general	ADJ
ftr-484	131	3	approaches	approach	NOUN
ftr-484	131	4	may	may	AUX
ftr-484	131	5	be	be	AUX
ftr-484	131	6	applied	apply	VERB
ftr-484	131	7	to	to	PART
ftr-484	131	8	measure	measure	VERB
ftr-484	131	9	capital	capital	NOUN
ftr-484	131	10	in	in	ADP
ftr-484	131	11	an	an	DET
ftr-484	131	12	economic	economic	ADJ
ftr-484	131	13	or	or	CCONJ
ftr-484	131	14	accounting	accounting	NOUN
ftr-484	131	15	sense	sense	NOUN
ftr-484	131	16	:	:	PUNCT
ftr-484	131	17	one	one	NUM
ftr-484	131	18	focuses	focus	VERB
ftr-484	131	19	on	on	ADP
ftr-484	131	20	"	"	PUNCT
ftr-484	131	21	financial	financial	ADJ
ftr-484	131	22	capital	capital	NOUN
ftr-484	131	23	"	"	PUNCT
ftr-484	131	24	and	and	CCONJ
ftr-484	131	25	the	the	DET
ftr-484	131	26	other	other	ADJ
ftr-484	131	27	focuses	focus	VERB
ftr-484	131	28	on	on	ADP
ftr-484	131	29	"	"	PUNCT
ftr-484	131	30	physical	physical	ADJ
ftr-484	131	31	capital	capital	NOUN
ftr-484	131	32	.	.	PUNCT
ftr-484	132	1	"	"	PUNCT
ftr-484	132	2	'	'	PUNCT
ftr-484	132	3	8	8	NUM
ftr-484	132	4	b.	b.	PROPN
ftr-484	132	5	financial	financial	ADJ
ftr-484	132	6	capital	capital	PROPN
ftr-484	132	7	maintenance	maintenance	PROPN
ftr-484	132	8	financial	financial	ADJ
ftr-484	132	9	capital	capital	NOUN
ftr-484	132	10	maintenance	maintenance	NOUN
ftr-484	132	11	focuses	focus	VERB
ftr-484	132	12	on	on	ADP
ftr-484	132	13	sustaining	sustain	VERB
ftr-484	132	14	an	an	DET
ftr-484	132	15	equivalent	equivalent	ADJ
ftr-484	132	16	value	value	NOUN
ftr-484	132	17	of	of	ADP
ftr-484	132	18	investment	investment	NOUN
ftr-484	132	19	in	in	ADP
ftr-484	132	20	the	the	DET
ftr-484	132	21	firm	firm	NOUN
ftr-484	132	22	over	over	ADP
ftr-484	132	23	time	time	NOUN
ftr-484	132	24	.	.	PUNCT
ftr-484	132	25	"	"	PUNCT
ftr-484	133	1	when	when	SCONJ
ftr-484	133	2	this	this	DET
ftr-484	133	3	value	value	NOUN
ftr-484	133	4	is	be	AUX
ftr-484	133	5	expressed	express	VERB
ftr-484	133	6	14	14	NUM
ftr-484	133	7	.	.	PUNCT
ftr-484	134	1	see	see	VERB
ftr-484	134	2	rose	rise	VERB
ftr-484	134	3	&	&	CCONJ
ftr-484	134	4	chommie	chommie	PROPN
ftr-484	134	5	,	,	PUNCT
ftr-484	134	6	supra	supra	PROPN
ftr-484	134	7	note	note	NOUN
ftr-484	134	8	13	13	NUM
ftr-484	134	9	,	,	PUNCT
ftr-484	134	10	at	at	ADP
ftr-484	134	11	17	17	NUM
ftr-484	134	12	(	(	PUNCT
ftr-484	134	13	"	"	PUNCT
ftr-484	134	14	arguably	arguably	ADV
ftr-484	134	15	...	...	PUNCT
ftr-484	134	16	the	the	DET
ftr-484	134	17	distinctions	distinction	NOUN
ftr-484	134	18	drawn	draw	VERB
ftr-484	134	19	historically	historically	ADV
ftr-484	134	20	between	between	ADP
ftr-484	134	21	income	income	NOUN
ftr-484	134	22	and	and	CCONJ
ftr-484	134	23	capital	capital	NOUN
ftr-484	134	24	in	in	ADP
ftr-484	134	25	more	more	ADJ
ftr-484	134	26	general	general	ADJ
ftr-484	134	27	economic	economic	ADJ
ftr-484	134	28	theory	theory	NOUN
ftr-484	134	29	and	and	CCONJ
ftr-484	134	30	in	in	ADP
ftr-484	134	31	trust	trust	NOUN
ftr-484	134	32	law	law	NOUN
ftr-484	134	33	have	have	AUX
ftr-484	134	34	contributed	contribute	VERB
ftr-484	134	35	as	as	ADV
ftr-484	134	36	much	much	ADJ
ftr-484	134	37	as	as	ADP
ftr-484	134	38	anything	anything	PRON
ftr-484	134	39	to	to	ADP
ftr-484	134	40	the	the	DET
ftr-484	134	41	development	development	NOUN
ftr-484	134	42	of	of	ADP
ftr-484	134	43	the	the	DET
ftr-484	134	44	income	income	NOUN
ftr-484	134	45	concept	concept	NOUN
ftr-484	134	46	for	for	ADP
ftr-484	134	47	federal	federal	ADJ
ftr-484	134	48	tax	tax	NOUN
ftr-484	134	49	purposes	purpose	NOUN
ftr-484	134	50	.	.	PUNCT
ftr-484	134	51	"	"	PUNCT
ftr-484	134	52	)	)	PUNCT
ftr-484	134	53	.	.	PUNCT
ftr-484	135	1	15	15	X
ftr-484	135	2	.	.	PUNCT
ftr-484	136	1	i	i	PRON
ftr-484	136	2	d.	d.	PROPN
ftr-484	136	3	at	at	ADP
ftr-484	136	4	21	21	NUM
ftr-484	136	5	.	.	PUNCT
ftr-484	137	1	16	16	NUM
ftr-484	137	2	.	.	PUNCT
ftr-484	138	1	robert	robert	PROPN
ftr-484	138	2	bloom	bloom	PROPN
ftr-484	138	3	&	&	CCONJ
ftr-484	138	4	araya	araya	PROPN
ftr-484	138	5	debessay	debessay	PROPN
ftr-484	138	6	,	,	PUNCT
ftr-484	138	7	inflation	inflation	NOUN
ftr-484	138	8	accounting	account	VERB
ftr-484	138	9	89	89	NUM
ftr-484	138	10	(	(	PUNCT
ftr-484	138	11	1984	1984	NUM
ftr-484	138	12	)	)	PUNCT
ftr-484	138	13	.	.	PUNCT
ftr-484	139	1	17	17	NUM
ftr-484	139	2	.	.	PUNCT
ftr-484	140	1	i	i	PRON
ftr-484	140	2	d.	d.	PROPN
ftr-484	140	3	at	at	ADP
ftr-484	140	4	90	90	NUM
ftr-484	140	5	(	(	PUNCT
ftr-484	140	6	footnotes	footnote	NOUN
ftr-484	140	7	omitted	omit	VERB
ftr-484	140	8	)	)	PUNCT
ftr-484	140	9	(	(	PUNCT
ftr-484	140	10	quoting	quote	VERB
ftr-484	140	11	e.s	e.s	PROPN
ftr-484	140	12	.	.	PROPN
ftr-484	140	13	hendriksen	hendriksen	PROPN
ftr-484	140	14	,	,	PUNCT
ftr-484	140	15	accounting	accounting	NOUN
ftr-484	140	16	theory	theory	NOUN
ftr-484	140	17	142	142	NUM
ftr-484	140	18	(	(	PUNCT
ftr-484	140	19	4th	4th	ADJ
ftr-484	140	20	ed	ed	NOUN
ftr-484	140	21	.	.	PROPN
ftr-484	140	22	1982	1982	NUM
ftr-484	140	23	)	)	PUNCT
ftr-484	140	24	)	)	PUNCT
ftr-484	140	25	.	.	PUNCT
ftr-484	141	1	18	18	NUM
ftr-484	141	2	.	.	PUNCT
ftr-484	141	3	see	see	VERB
ftr-484	141	4	i	i	PRON
ftr-484	141	5	d.	d.	PROPN
ftr-484	141	6	at	at	ADP
ftr-484	141	7	90	90	NUM
ftr-484	141	8	-	-	SYM
ftr-484	141	9	91	91	NUM
ftr-484	141	10	;	;	PUNCT
ftr-484	141	11	financial	financial	ADJ
ftr-484	141	12	accounting	accounting	NOUN
ftr-484	141	13	standards	standards	PROPN
ftr-484	141	14	board	board	NOUN
ftr-484	141	15	,	,	PUNCT
ftr-484	141	16	statement	statement	NOUN
ftr-484	141	17	of	of	ADP
ftr-484	141	18	financial	financial	ADJ
ftr-484	141	19	accounting	accounting	NOUN
ftr-484	141	20	concepts	concept	NOUN
ftr-484	141	21	no	no	INTJ
ftr-484	141	22	.	.	NOUN
ftr-484	141	23	5	5	NUM
ftr-484	141	24	:	:	PUNCT
ftr-484	141	25	recognition	recognition	NOUN
ftr-484	141	26	and	and	CCONJ
ftr-484	141	27	measurement	measurement	NOUN
ftr-484	141	28	in	in	ADP
ftr-484	141	29	financial	financial	ADJ
ftr-484	141	30	statements	statement	NOUN
ftr-484	141	31	of	of	ADP
ftr-484	141	32	business	business	NOUN
ftr-484	141	33	enterprises	enterprise	NOUN
ftr-484	141	34	46	46	NUM
ftr-484	141	35	-	-	SYM
ftr-484	141	36	48	48	NUM
ftr-484	141	37	(	(	PUNCT
ftr-484	141	38	1984	1984	NUM
ftr-484	141	39	)	)	PUNCT
ftr-484	141	40	.	.	PUNCT
ftr-484	142	1	19	19	NUM
ftr-484	142	2	.	.	NOUN
ftr-484	142	3	bloom	bloom	PROPN
ftr-484	142	4	&	&	CCONJ
ftr-484	142	5	debessay	debessay	PROPN
ftr-484	142	6	,	,	PUNCT
ftr-484	142	7	supra	supra	PROPN
ftr-484	142	8	note	note	NOUN
ftr-484	142	9	16	16	NUM
ftr-484	142	10	,	,	PUNCT
ftr-484	142	11	at	at	ADP
ftr-484	142	12	92	92	NUM
ftr-484	142	13	.	.	PUNCT
ftr-484	143	1	[	[	X
ftr-484	143	2	vol	vol	NOUN
ftr-484	143	3	.	.	PUNCT
ftr-484	144	1	2:10	2:10	NUM
ftr-484	144	2	denystifying	denystifye	VERB
ftr-484	144	3	lfo	lfo	NOUN
ftr-484	144	4	in	in	ADP
ftr-484	144	5	terms	term	NOUN
ftr-484	144	6	of	of	ADP
ftr-484	144	7	stable	stable	ADJ
ftr-484	144	8	monetary	monetary	ADJ
ftr-484	144	9	units	unit	NOUN
ftr-484	144	10	,	,	PUNCT
ftr-484	144	11	this	this	DET
ftr-484	144	12	approach	approach	NOUN
ftr-484	144	13	could	could	AUX
ftr-484	144	14	be	be	AUX
ftr-484	144	15	viewed	view	VERB
ftr-484	144	16	as	as	ADP
ftr-484	144	17	maintaining	maintain	VERB
ftr-484	144	18	the	the	DET
ftr-484	144	19	same	same	ADJ
ftr-484	144	20	"	"	PUNCT
ftr-484	144	21	economic	economic	ADJ
ftr-484	144	22	power	power	NOUN
ftr-484	144	23	"	"	PUNCT
ftr-484	144	24	of	of	ADP
ftr-484	144	25	the	the	DET
ftr-484	144	26	enterprise	enterprise	NOUN
ftr-484	144	27	,	,	PUNCT
ftr-484	144	28	a	a	DET
ftr-484	144	29	concept	concept	NOUN
ftr-484	144	30	that	that	PRON
ftr-484	144	31	focuses	focus	VERB
ftr-484	144	32	on	on	ADP
ftr-484	144	33	the	the	DET
ftr-484	144	34	change	change	NOUN
ftr-484	144	35	in	in	ADP
ftr-484	144	36	the	the	DET
ftr-484	144	37	real	real	ADJ
ftr-484	144	38	market	market	NOUN
ftr-484	144	39	value	value	NOUN
ftr-484	144	40	of	of	ADP
ftr-484	144	41	the	the	DET
ftr-484	144	42	firm	firm	NOUN
ftr-484	144	43	before	before	ADP
ftr-484	144	44	distributions	distribution	NOUN
ftr-484	144	45	to	to	ADP
ftr-484	144	46	shareholders	shareholder	NOUN
ftr-484	144	47	,	,	PUNCT
ftr-484	144	48	eliminating	eliminate	VERB
ftr-484	144	49	nominal	nominal	ADJ
ftr-484	144	50	gains	gain	NOUN
ftr-484	144	51	and	and	CCONJ
ftr-484	144	52	losses	loss	NOUN
ftr-484	144	53	resulting	result	VERB
ftr-484	144	54	from	from	ADP
ftr-484	144	55	changes	change	NOUN
ftr-484	144	56	in	in	ADP
ftr-484	144	57	the	the	DET
ftr-484	144	58	general	general	ADJ
ftr-484	144	59	price	price	NOUN
ftr-484	144	60	level	level	NOUN
ftr-484	144	61	.	.	PUNCT
ftr-484	144	62	'	'	PUNCT
ftr-484	145	1	in	in	ADP
ftr-484	145	2	the	the	DET
ftr-484	145	3	example	example	NOUN
ftr-484	145	4	above	above	ADP
ftr-484	145	5	,	,	PUNCT
ftr-484	145	6	which	which	PRON
ftr-484	145	7	assumes	assume	VERB
ftr-484	145	8	(	(	PUNCT
ftr-484	145	9	perhaps	perhaps	ADV
ftr-484	145	10	unrealistically	unrealistically	ADV
ftr-484	145	11	)	)	PUNCT
ftr-484	145	12	that	that	SCONJ
ftr-484	145	13	the	the	DET
ftr-484	145	14	price	price	NOUN
ftr-484	145	15	of	of	ADP
ftr-484	145	16	replacement	replacement	NOUN
ftr-484	145	17	widgets	widget	NOUN
ftr-484	145	18	changes	change	NOUN
ftr-484	145	19	discretely	discretely	ADV
ftr-484	145	20	without	without	ADP
ftr-484	145	21	affecting	affect	VERB
ftr-484	145	22	the	the	DET
ftr-484	145	23	general	general	ADJ
ftr-484	145	24	purchasing	purchasing	NOUN
ftr-484	145	25	power	power	NOUN
ftr-484	145	26	of	of	ADP
ftr-484	145	27	the	the	DET
ftr-484	145	28	dollar	dollar	NOUN
ftr-484	145	29	,	,	PUNCT
ftr-484	145	30	the	the	DET
ftr-484	145	31	firm	firm	NOUN
ftr-484	145	32	may	may	AUX
ftr-484	145	33	be	be	AUX
ftr-484	145	34	considered	consider	VERB
ftr-484	145	35	better	well	ADV
ftr-484	145	36	off	off	ADP
ftr-484	145	37	at	at	ADP
ftr-484	145	38	the	the	DET
ftr-484	145	39	end	end	NOUN
ftr-484	145	40	of	of	ADP
ftr-484	145	41	year	year	NOUN
ftr-484	145	42	one	one	NUM
ftr-484	145	43	by	by	ADP
ftr-484	145	44	$	$	SYM
ftr-484	145	45	100	100	NUM
ftr-484	145	46	.	.	PUNCT
ftr-484	146	1	the	the	DET
ftr-484	146	2	firm	firm	NOUN
ftr-484	146	3	's	's	PART
ftr-484	146	4	only	only	ADJ
ftr-484	146	5	asset	asset	NOUN
ftr-484	146	6	-	-	PUNCT
ftr-484	146	7	inventory	inventory	NOUN
ftr-484	146	8	-	-	PUNCT
ftr-484	146	9	is	be	AUX
ftr-484	146	10	worth	worth	ADJ
ftr-484	146	11	$	$	SYM
ftr-484	146	12	100	100	NUM
ftr-484	146	13	more	more	ADJ
ftr-484	146	14	than	than	ADP
ftr-484	146	15	at	at	ADP
ftr-484	146	16	the	the	DET
ftr-484	146	17	beginning	beginning	NOUN
ftr-484	146	18	of	of	ADP
ftr-484	146	19	the	the	DET
ftr-484	146	20	year	year	NOUN
ftr-484	146	21	.	.	PUNCT
ftr-484	147	1	since	since	SCONJ
ftr-484	147	2	the	the	DET
ftr-484	147	3	general	general	ADJ
ftr-484	147	4	purchasing	purchasing	NOUN
ftr-484	147	5	power	power	NOUN
ftr-484	147	6	of	of	ADP
ftr-484	147	7	the	the	DET
ftr-484	147	8	dollar	dollar	NOUN
ftr-484	147	9	is	be	AUX
ftr-484	147	10	unchanged	unchanged	ADJ
ftr-484	147	11	,	,	PUNCT
ftr-484	147	12	the	the	DET
ftr-484	147	13	firm	firm	NOUN
ftr-484	147	14	's	's	PART
ftr-484	147	15	financial	financial	ADJ
ftr-484	147	16	capital	capital	NOUN
ftr-484	147	17	(	(	PUNCT
ftr-484	147	18	and	and	CCONJ
ftr-484	147	19	economic	economic	ADJ
ftr-484	147	20	power	power	NOUN
ftr-484	147	21	)	)	PUNCT
ftr-484	147	22	increased	increase	VERB
ftr-484	147	23	since	since	SCONJ
ftr-484	147	24	the	the	DET
ftr-484	147	25	beginning	beginning	NOUN
ftr-484	147	26	of	of	ADP
ftr-484	147	27	the	the	DET
ftr-484	147	28	year	year	NOUN
ftr-484	147	29	,	,	PUNCT
ftr-484	147	30	reflecting	reflect	VERB
ftr-484	147	31	economic	economic	ADJ
ftr-484	147	32	income	income	NOUN
ftr-484	147	33	.	.	PUNCT
ftr-484	148	1	2	2	NUM
ftr-484	148	2	'	'	PART
ftr-484	148	3	critics	critic	NOUN
ftr-484	148	4	of	of	ADP
ftr-484	148	5	this	this	DET
ftr-484	148	6	financial	financial	ADJ
ftr-484	148	7	capital	capital	NOUN
ftr-484	148	8	or	or	CCONJ
ftr-484	148	9	economic	economic	ADJ
ftr-484	148	10	power	power	NOUN
ftr-484	148	11	approach	approach	NOUN
ftr-484	148	12	argue	argue	VERB
ftr-484	148	13	that	that	SCONJ
ftr-484	148	14	the	the	DET
ftr-484	148	15	"	"	PUNCT
ftr-484	148	16	profit	profit	NOUN
ftr-484	148	17	"	"	PUNCT
ftr-484	148	18	in	in	ADP
ftr-484	148	19	this	this	DET
ftr-484	148	20	situation	situation	NOUN
ftr-484	148	21	is	be	AUX
ftr-484	148	22	not	not	PART
ftr-484	148	23	real	real	ADJ
ftr-484	148	24	economic	economic	ADJ
ftr-484	148	25	income	income	NOUN
ftr-484	148	26	because	because	SCONJ
ftr-484	148	27	it	it	PRON
ftr-484	148	28	can	can	AUX
ftr-484	148	29	not	not	PART
ftr-484	148	30	be	be	AUX
ftr-484	148	31	distributed	distribute	VERB
ftr-484	148	32	to	to	ADP
ftr-484	148	33	the	the	DET
ftr-484	148	34	owners	owner	NOUN
ftr-484	148	35	of	of	ADP
ftr-484	148	36	the	the	DET
ftr-484	148	37	firm	firm	NOUN
ftr-484	148	38	without	without	ADP
ftr-484	148	39	impairing	impair	VERB
ftr-484	148	40	the	the	DET
ftr-484	148	41	firm	firm	NOUN
ftr-484	148	42	's	's	PART
ftr-484	148	43	current	current	ADJ
ftr-484	148	44	level	level	NOUN
ftr-484	148	45	of	of	ADP
ftr-484	148	46	operations	operation	NOUN
ftr-484	148	47	.	.	PUNCT
ftr-484	148	48	'	'	PUNCT
ftr-484	149	1	unless	unless	SCONJ
ftr-484	149	2	the	the	DET
ftr-484	149	3	firm	firm	NOUN
ftr-484	149	4	could	could	AUX
ftr-484	149	5	obtain	obtain	VERB
ftr-484	149	6	outside	outside	ADJ
ftr-484	149	7	financing	financing	NOUN
ftr-484	149	8	,	,	PUNCT
ftr-484	149	9	a	a	DET
ftr-484	149	10	$	$	SYM
ftr-484	149	11	100	100	NUM
ftr-484	149	12	distribution	distribution	NOUN
ftr-484	149	13	to	to	ADP
ftr-484	149	14	its	its	PRON
ftr-484	149	15	owners	owner	NOUN
ftr-484	149	16	(	(	PUNCT
ftr-484	149	17	or	or	CCONJ
ftr-484	149	18	to	to	ADP
ftr-484	149	19	the	the	DET
ftr-484	149	20	government	government	NOUN
ftr-484	149	21	in	in	ADP
ftr-484	149	22	the	the	DET
ftr-484	149	23	form	form	NOUN
ftr-484	149	24	of	of	ADP
ftr-484	149	25	taxes	taxis	NOUN
ftr-484	149	26	)	)	PUNCT
ftr-484	149	27	would	would	AUX
ftr-484	149	28	leave	leave	VERB
ftr-484	149	29	only	only	ADV
ftr-484	149	30	$	$	SYM
ftr-484	149	31	100	100	NUM
ftr-484	149	32	to	to	PART
ftr-484	149	33	reinvest	reinvest	VERB
ftr-484	149	34	in	in	ADP
ftr-484	149	35	replacement	replacement	NOUN
ftr-484	149	36	inventory	inventory	NOUN
ftr-484	149	37	,	,	PUNCT
ftr-484	149	38	enough	enough	ADJ
ftr-484	149	39	to	to	PART
ftr-484	149	40	replace	replace	VERB
ftr-484	149	41	only	only	ADV
ftr-484	149	42	50	50	NUM
ftr-484	149	43	widgets	widget	NOUN
ftr-484	149	44	.	.	PUNCT
ftr-484	150	1	thus	thus	ADV
ftr-484	150	2	,	,	PUNCT
ftr-484	150	3	unless	unless	SCONJ
ftr-484	150	4	the	the	DET
ftr-484	150	5	firm	firm	NOUN
ftr-484	150	6	could	could	AUX
ftr-484	150	7	increase	increase	VERB
ftr-484	150	8	its	its	PRON
ftr-484	150	9	efficiency	efficiency	NOUN
ftr-484	150	10	so	so	SCONJ
ftr-484	150	11	that	that	SCONJ
ftr-484	150	12	it	it	PRON
ftr-484	150	13	could	could	AUX
ftr-484	150	14	continue	continue	VERB
ftr-484	150	15	the	the	DET
ftr-484	150	16	same	same	ADJ
ftr-484	150	17	level	level	NOUN
ftr-484	150	18	of	of	ADP
ftr-484	150	19	operations	operation	NOUN
ftr-484	150	20	with	with	ADP
ftr-484	150	21	less	less	ADJ
ftr-484	150	22	inventory	inventory	NOUN
ftr-484	150	23	on	on	ADP
ftr-484	150	24	hand	hand	NOUN
ftr-484	150	25	,	,	PUNCT
ftr-484	150	26	the	the	DET
ftr-484	150	27	firm	firm	NOUN
ftr-484	150	28	's	's	PART
ftr-484	150	29	business	business	NOUN
ftr-484	150	30	operations	operation	NOUN
ftr-484	150	31	would	would	AUX
ftr-484	150	32	effectively	effectively	ADV
ftr-484	150	33	be	be	AUX
ftr-484	150	34	cut	cut	VERB
ftr-484	150	35	in	in	ADP
ftr-484	150	36	half	half	NOUN
ftr-484	150	37	.	.	PUNCT
ftr-484	151	1	to	to	PART
ftr-484	151	2	avoid	avoid	VERB
ftr-484	151	3	this	this	DET
ftr-484	151	4	result	result	NOUN
ftr-484	151	5	,	,	PUNCT
ftr-484	151	6	critics	critic	NOUN
ftr-484	151	7	argue	argue	VERB
ftr-484	151	8	that	that	SCONJ
ftr-484	151	9	income	income	NOUN
ftr-484	151	10	should	should	AUX
ftr-484	151	11	be	be	AUX
ftr-484	151	12	measured	measure	VERB
ftr-484	151	13	based	base	VERB
ftr-484	151	14	on	on	ADP
ftr-484	151	15	the	the	DET
ftr-484	151	16	concept	concept	NOUN
ftr-484	151	17	of	of	ADP
ftr-484	151	18	physical	physical	ADJ
ftr-484	151	19	capital	capital	NOUN
ftr-484	151	20	maintenance	maintenance	NOUN
ftr-484	151	21	,	,	PUNCT
ftr-484	151	22	in	in	ADP
ftr-484	151	23	which	which	PRON
ftr-484	151	24	capital	capital	NOUN
ftr-484	151	25	is	be	AUX
ftr-484	151	26	viewed	view	VERB
ftr-484	151	27	in	in	ADP
ftr-484	151	28	a	a	DET
ftr-484	151	29	physical	physical	ADJ
ftr-484	151	30	sense	sense	NOUN
ftr-484	151	31	as	as	ADP
ftr-484	151	32	the	the	DET
ftr-484	151	33	capacity	capacity	NOUN
ftr-484	151	34	to	to	PART
ftr-484	151	35	produce	produce	VERB
ftr-484	151	36	goods	good	NOUN
ftr-484	151	37	and	and	CCONJ
ftr-484	151	38	services.2c	services.2c	PROPN
ftr-484	151	39	.	.	PUNCT
ftr-484	152	1	physical	physical	ADJ
ftr-484	152	2	capital	capital	NOUN
ftr-484	152	3	maintenance	maintenance	NOUN
ftr-484	152	4	the	the	DET
ftr-484	152	5	rationale	rationale	NOUN
ftr-484	152	6	for	for	ADP
ftr-484	152	7	a	a	DET
ftr-484	152	8	physical	physical	ADJ
ftr-484	152	9	capital	capital	NOUN
ftr-484	152	10	maintenance	maintenance	NOUN
ftr-484	152	11	approach	approach	NOUN
ftr-484	152	12	can	can	AUX
ftr-484	152	13	be	be	AUX
ftr-484	152	14	stated	state	VERB
ftr-484	152	15	as	as	SCONJ
ftr-484	152	16	follows	follow	VERB
ftr-484	152	17	:	:	PUNCT
ftr-484	153	1	20	20	X
ftr-484	153	2	.	.	PUNCT
ftr-484	154	1	see	see	VERB
ftr-484	154	2	joseph	joseph	PROPN
ftr-484	154	3	a.	a.	PROPN
ftr-484	154	4	pechman	pechman	PROPN
ftr-484	154	5	,	,	PUNCT
ftr-484	154	6	federal	federal	ADJ
ftr-484	154	7	tax	tax	NOUN
ftr-484	154	8	policy	policy	NOUN
ftr-484	154	9	177	177	NUM
ftr-484	154	10	(	(	PUNCT
ftr-484	154	11	5th	5th	ADJ
ftr-484	154	12	ed	ed	NOUN
ftr-484	154	13	.	.	PROPN
ftr-484	154	14	1987	1987	NUM
ftr-484	154	15	)	)	PUNCT
ftr-484	154	16	.	.	PUNCT
ftr-484	155	1	21	21	NUM
ftr-484	155	2	.	.	PUNCT
ftr-484	156	1	although	although	SCONJ
ftr-484	156	2	the	the	DET
ftr-484	156	3	fifo	fifo	PROPN
ftr-484	156	4	method	method	NOUN
ftr-484	156	5	measures	measure	NOUN
ftr-484	156	6	income	income	VERB
ftr-484	156	7	accurately	accurately	ADV
ftr-484	156	8	under	under	ADP
ftr-484	156	9	the	the	DET
ftr-484	156	10	economic	economic	ADJ
ftr-484	156	11	power	power	NOUN
ftr-484	156	12	measure	measure	NOUN
ftr-484	156	13	in	in	ADP
ftr-484	156	14	the	the	DET
ftr-484	156	15	example	example	NOUN
ftr-484	156	16	,	,	PUNCT
ftr-484	156	17	it	it	PRON
ftr-484	156	18	would	would	AUX
ftr-484	156	19	not	not	PART
ftr-484	156	20	do	do	VERB
ftr-484	156	21	so	so	ADV
ftr-484	156	22	if	if	SCONJ
ftr-484	156	23	general	general	ADJ
ftr-484	156	24	price	price	NOUN
ftr-484	156	25	level	level	NOUN
ftr-484	156	26	change	change	NOUN
ftr-484	156	27	had	have	AUX
ftr-484	156	28	occurred	occur	VERB
ftr-484	156	29	during	during	ADP
ftr-484	156	30	the	the	DET
ftr-484	156	31	year	year	NOUN
ftr-484	156	32	,	,	PUNCT
ftr-484	156	33	in	in	ADP
ftr-484	156	34	which	which	DET
ftr-484	156	35	case	case	NOUN
ftr-484	156	36	the	the	DET
ftr-484	156	37	increase	increase	NOUN
ftr-484	156	38	in	in	ADP
ftr-484	156	39	nominal	nominal	ADJ
ftr-484	156	40	value	value	NOUN
ftr-484	156	41	would	would	AUX
ftr-484	156	42	not	not	PART
ftr-484	156	43	represent	represent	VERB
ftr-484	156	44	an	an	DET
ftr-484	156	45	increase	increase	NOUN
ftr-484	156	46	in	in	ADP
ftr-484	156	47	purchasing	purchase	VERB
ftr-484	156	48	power	power	NOUN
ftr-484	156	49	.	.	PUNCT
ftr-484	157	1	an	an	DET
ftr-484	157	2	adjustment	adjustment	NOUN
ftr-484	157	3	for	for	ADP
ftr-484	157	4	changes	change	NOUN
ftr-484	157	5	in	in	ADP
ftr-484	157	6	the	the	DET
ftr-484	157	7	general	general	ADJ
ftr-484	157	8	price	price	NOUN
ftr-484	157	9	level	level	NOUN
ftr-484	157	10	would	would	AUX
ftr-484	157	11	be	be	AUX
ftr-484	157	12	necessary	necessary	ADJ
ftr-484	157	13	to	to	PART
ftr-484	157	14	reflect	reflect	VERB
ftr-484	157	15	the	the	DET
ftr-484	157	16	same	same	ADJ
ftr-484	157	17	economic	economic	ADJ
ftr-484	157	18	power	power	NOUN
ftr-484	157	19	of	of	ADP
ftr-484	157	20	the	the	DET
ftr-484	157	21	firm	firm	NOUN
ftr-484	157	22	.	.	PUNCT
ftr-484	158	1	so	so	ADV
ftr-484	158	2	-	-	PUNCT
ftr-484	158	3	called	call	VERB
ftr-484	158	4	indexed	index	VERB
ftr-484	158	5	fifo	fifo	ADJ
ftr-484	158	6	approaches	approach	NOUN
ftr-484	158	7	have	have	AUX
ftr-484	158	8	been	be	AUX
ftr-484	158	9	proposed	propose	VERB
ftr-484	158	10	from	from	ADP
ftr-484	158	11	time	time	NOUN
ftr-484	158	12	to	to	ADP
ftr-484	158	13	time	time	NOUN
ftr-484	158	14	to	to	PART
ftr-484	158	15	adjust	adjust	VERB
ftr-484	158	16	for	for	ADP
ftr-484	158	17	the	the	DET
ftr-484	158	18	effects	effect	NOUN
ftr-484	158	19	of	of	ADP
ftr-484	158	20	inflation	inflation	NOUN
ftr-484	158	21	on	on	ADP
ftr-484	158	22	inventory	inventory	NOUN
ftr-484	158	23	costs	cost	NOUN
ftr-484	158	24	.	.	PUNCT
ftr-484	159	1	see	see	VERB
ftr-484	159	2	.	.	PUNCT
ftr-484	160	1	e.g.	e.g.	ADV
ftr-484	160	2	,	,	PUNCT
ftr-484	160	3	the	the	DET
ftr-484	160	4	president	president	NOUN
ftr-484	160	5	's	's	PART
ftr-484	160	6	tax	tax	NOUN
ftr-484	160	7	proposals	proposal	NOUN
ftr-484	160	8	to	to	ADP
ftr-484	160	9	the	the	DET
ftr-484	160	10	congress	congress	PROPN
ftr-484	160	11	for	for	ADP
ftr-484	160	12	fairness	fairness	NOUN
ftr-484	160	13	,	,	PUNCT
ftr-484	160	14	growth	growth	NOUN
ftr-484	160	15	,	,	PUNCT
ftr-484	160	16	and	and	CCONJ
ftr-484	160	17	simplicity	simplicity	NOUN
ftr-484	160	18	174	174	NUM
ftr-484	160	19	-	-	SYM
ftr-484	160	20	78	78	NUM
ftr-484	160	21	(	(	PUNCT
ftr-484	160	22	1985	1985	NUM
ftr-484	160	23	)	)	PUNCT
ftr-484	160	24	;	;	PUNCT
ftr-484	160	25	accounting	account	VERB
ftr-484	160	26	:	:	PUNCT
ftr-484	160	27	further	further	ADJ
ftr-484	160	28	irs	irs	PROPN
ftr-484	160	29	guidance	guidance	NOUN
ftr-484	160	30	likely	likely	ADV
ftr-484	160	31	next	next	ADJ
ftr-484	160	32	year	year	NOUN
ftr-484	160	33	on	on	ADP
ftr-484	160	34	"	"	PUNCT
ftr-484	160	35	indopco	indopco	ADJ
ftr-484	160	36	,	,	PUNCT
ftr-484	160	37	"	"	PUNCT
ftr-484	160	38	irs	irs	PROPN
ftr-484	160	39	official	official	NOUN
ftr-484	160	40	says	say	VERB
ftr-484	160	41	,	,	PUNCT
ftr-484	160	42	daily	daily	PROPN
ftr-484	160	43	tax	tax	PROPN
ftr-484	160	44	rep	rep	PROPN
ftr-484	160	45	.	.	PROPN
ftr-484	160	46	(	(	PUNCT
ftr-484	160	47	bna	bna	PROPN
ftr-484	160	48	)	)	PUNCT
ftr-484	160	49	no	no	NOUN
ftr-484	160	50	.	.	NOUN
ftr-484	160	51	218	218	NUM
ftr-484	160	52	,	,	PUNCT
ftr-484	160	53	at	at	ADP
ftr-484	160	54	d	d	PROPN
ftr-484	160	55	-	-	PUNCT
ftr-484	160	56	i	i	PRON
ftr-484	160	57	i	i	PRON
ftr-484	160	58	(	(	PUNCT
ftr-484	160	59	nov	nov	PROPN
ftr-484	160	60	.	.	PROPN
ftr-484	160	61	10	10	NUM
ftr-484	160	62	.	.	NOUN
ftr-484	160	63	1992	1992	NUM
ftr-484	160	64	)	)	PUNCT
ftr-484	160	65	(	(	PUNCT
ftr-484	160	66	discussing	discuss	VERB
ftr-484	160	67	1992	1992	NUM
ftr-484	160	68	proposal	proposal	NOUN
ftr-484	160	69	by	by	ADP
ftr-484	160	70	bush	bush	PROPN
ftr-484	160	71	administration	administration	PROPN
ftr-484	160	72	to	to	ADP
ftr-484	160	73	index	index	NOUN
ftr-484	160	74	fifo	fifo	PROPN
ftr-484	160	75	inventory	inventory	NOUN
ftr-484	160	76	values	value	NOUN
ftr-484	160	77	by	by	ADP
ftr-484	160	78	consumer	consumer	NOUN
ftr-484	160	79	price	price	NOUN
ftr-484	160	80	index	index	NOUN
ftr-484	160	81	)	)	PUNCT
ftr-484	160	82	.	.	PUNCT
ftr-484	161	1	22	22	NUM
ftr-484	161	2	.	.	PUNCT
ftr-484	161	3	see	see	VERB
ftr-484	161	4	bloom	bloom	NOUN
ftr-484	161	5	&	&	CCONJ
ftr-484	161	6	debessay	debessay	PROPN
ftr-484	161	7	,	,	PUNCT
ftr-484	161	8	supra	supra	PROPN
ftr-484	161	9	note	note	NOUN
ftr-484	161	10	16	16	NUM
ftr-484	161	11	,	,	PUNCT
ftr-484	161	12	at	at	ADP
ftr-484	161	13	94	94	NUM
ftr-484	161	14	.	.	PUNCT
ftr-484	162	1	23	23	NUM
ftr-484	162	2	.	.	PUNCT
ftr-484	163	1	i	i	PRON
ftr-484	163	2	d.	d.	PROPN
ftr-484	163	3	19951	19951	NUM
ftr-484	163	4	florida	florida	PROPN
ftr-484	163	5	tax	tax	NOUN
ftr-484	163	6	review	review	NOUN
ftr-484	163	7	firms	firm	NOUN
ftr-484	163	8	produce	produce	VERB
ftr-484	163	9	certain	certain	ADJ
ftr-484	163	10	goods	good	NOUN
ftr-484	163	11	or	or	CCONJ
ftr-484	163	12	services	service	NOUN
ftr-484	163	13	.	.	PUNCT
ftr-484	164	1	to	to	PART
ftr-484	164	2	ensure	ensure	VERB
ftr-484	164	3	a	a	DET
ftr-484	164	4	firm	firm	NOUN
ftr-484	164	5	's	's	PART
ftr-484	164	6	ability	ability	NOUN
ftr-484	164	7	to	to	PART
ftr-484	164	8	produce	produce	VERB
ftr-484	164	9	such	such	ADJ
ftr-484	164	10	goods	good	NOUN
ftr-484	164	11	and	and	CCONJ
ftr-484	164	12	services	service	NOUN
ftr-484	164	13	,	,	PUNCT
ftr-484	164	14	at	at	ADP
ftr-484	164	15	least	least	ADJ
ftr-484	164	16	at	at	ADP
ftr-484	164	17	its	its	PRON
ftr-484	164	18	present	present	ADJ
ftr-484	164	19	operating	operating	NOUN
ftr-484	164	20	levels	level	NOUN
ftr-484	164	21	,	,	PUNCT
ftr-484	164	22	it	it	PRON
ftr-484	164	23	is	be	AUX
ftr-484	164	24	necessary	necessary	ADJ
ftr-484	164	25	for	for	SCONJ
ftr-484	164	26	the	the	DET
ftr-484	164	27	firm	firm	NOUN
ftr-484	164	28	to	to	PART
ftr-484	164	29	maintain	maintain	VERB
ftr-484	164	30	its	its	PRON
ftr-484	164	31	prevailing	prevail	VERB
ftr-484	164	32	physical	physical	ADJ
ftr-484	164	33	operating	operating	NOUN
ftr-484	164	34	capacity	capacity	NOUN
ftr-484	164	35	.	.	PUNCT
ftr-484	165	1	this	this	PRON
ftr-484	165	2	implies	imply	VERB
ftr-484	165	3	that	that	SCONJ
ftr-484	165	4	the	the	DET
ftr-484	165	5	income	income	NOUN
ftr-484	165	6	should	should	AUX
ftr-484	165	7	represent	represent	VERB
ftr-484	165	8	the	the	DET
ftr-484	165	9	maximum	maximum	ADJ
ftr-484	165	10	dividend	dividend	NOUN
ftr-484	165	11	that	that	PRON
ftr-484	165	12	could	could	AUX
ftr-484	165	13	be	be	AUX
ftr-484	165	14	paid	pay	VERB
ftr-484	165	15	without	without	ADP
ftr-484	165	16	impairing	impair	VERB
ftr-484	165	17	the	the	DET
ftr-484	165	18	productive	productive	ADJ
ftr-484	165	19	capacity	capacity	NOUN
ftr-484	165	20	of	of	ADP
ftr-484	165	21	the	the	DET
ftr-484	165	22	firm	firm	NOUN
ftr-484	165	23	.	.	PUNCT
ftr-484	165	24	'	'	PUNCT
ftr-484	166	1	the	the	DET
ftr-484	166	2	physical	physical	ADJ
ftr-484	166	3	capital	capital	NOUN
ftr-484	166	4	maintenance	maintenance	NOUN
ftr-484	166	5	concept	concept	NOUN
ftr-484	166	6	thus	thus	ADV
ftr-484	166	7	seeks	seek	VERB
ftr-484	166	8	to	to	PART
ftr-484	166	9	preserve	preserve	VERB
ftr-484	166	10	the	the	DET
ftr-484	166	11	business	business	NOUN
ftr-484	166	12	enterprise	enterprise	NOUN
ftr-484	166	13	by	by	ADP
ftr-484	166	14	measuring	measure	VERB
ftr-484	166	15	income	income	NOUN
ftr-484	166	16	during	during	ADP
ftr-484	166	17	the	the	DET
ftr-484	166	18	firm	firm	NOUN
ftr-484	166	19	's	's	PART
ftr-484	166	20	operational	operational	ADJ
ftr-484	166	21	period	period	NOUN
ftr-484	166	22	as	as	SCONJ
ftr-484	166	23	the	the	DET
ftr-484	166	24	amounts	amount	NOUN
ftr-484	166	25	that	that	PRON
ftr-484	166	26	could	could	AUX
ftr-484	166	27	be	be	AUX
ftr-484	166	28	distributed	distribute	VERB
ftr-484	166	29	on	on	ADP
ftr-484	166	30	a	a	DET
ftr-484	166	31	sustainable	sustainable	ADJ
ftr-484	166	32	basis.z5	basis.z5	NOUN
ftr-484	166	33	taxation	taxation	NOUN
ftr-484	166	34	before	before	ADP
ftr-484	166	35	liquidation	liquidation	NOUN
ftr-484	166	36	of	of	ADP
ftr-484	166	37	income	income	NOUN
ftr-484	166	38	resulting	result	VERB
ftr-484	166	39	from	from	ADP
ftr-484	166	40	increases	increase	NOUN
ftr-484	166	41	in	in	ADP
ftr-484	166	42	the	the	DET
ftr-484	166	43	value	value	NOUN
ftr-484	166	44	of	of	ADP
ftr-484	166	45	inventory	inventory	NOUN
ftr-484	166	46	may	may	AUX
ftr-484	166	47	be	be	AUX
ftr-484	166	48	perceived	perceive	VERB
ftr-484	166	49	as	as	ADP
ftr-484	166	50	a	a	DET
ftr-484	166	51	tax	tax	NOUN
ftr-484	166	52	on	on	ADP
ftr-484	166	53	capital	capital	NOUN
ftr-484	166	54	,	,	PUNCT
ftr-484	166	55	rather	rather	ADV
ftr-484	166	56	than	than	ADP
ftr-484	166	57	a	a	DET
ftr-484	166	58	tax	tax	NOUN
ftr-484	166	59	on	on	ADP
ftr-484	166	60	income.2	income.2	PROPN
ftr-484	166	61	6	6	NUM
ftr-484	166	62	the	the	DET
ftr-484	166	63	assumption	assumption	NOUN
ftr-484	166	64	that	that	SCONJ
ftr-484	166	65	distributions	distribution	NOUN
ftr-484	166	66	must	must	AUX
ftr-484	166	67	not	not	PART
ftr-484	166	68	impair	impair	VERB
ftr-484	166	69	current	current	ADJ
ftr-484	166	70	operations	operation	NOUN
ftr-484	166	71	is	be	AUX
ftr-484	166	72	consistent	consistent	ADJ
ftr-484	166	73	with	with	ADP
ftr-484	166	74	the	the	DET
ftr-484	166	75	financial	financial	ADJ
ftr-484	166	76	accounting	accounting	NOUN
ftr-484	166	77	assumption	assumption	NOUN
ftr-484	166	78	of	of	ADP
ftr-484	166	79	the	the	DET
ftr-484	166	80	going	go	VERB
ftr-484	166	81	concern.27	concern.27	NOUN
ftr-484	166	82	in	in	ADP
ftr-484	166	83	the	the	DET
ftr-484	166	84	example	example	NOUN
ftr-484	166	85	,	,	PUNCT
ftr-484	166	86	the	the	DET
ftr-484	166	87	physical	physical	ADJ
ftr-484	166	88	capital	capital	NOUN
ftr-484	166	89	maintenance	maintenance	NOUN
ftr-484	166	90	concept	concept	NOUN
ftr-484	166	91	of	of	ADP
ftr-484	166	92	income	income	NOUN
ftr-484	166	93	leads	lead	VERB
ftr-484	166	94	to	to	ADP
ftr-484	166	95	the	the	DET
ftr-484	166	96	conclusion	conclusion	NOUN
ftr-484	166	97	that	that	SCONJ
ftr-484	166	98	the	the	DET
ftr-484	166	99	firm	firm	NOUN
ftr-484	166	100	has	have	AUX
ftr-484	166	101	no	no	DET
ftr-484	166	102	income	income	NOUN
ftr-484	166	103	in	in	ADP
ftr-484	166	104	year	year	NOUN
ftr-484	166	105	one	one	NUM
ftr-484	166	106	.	.	PUNCT
ftr-484	167	1	it	it	PRON
ftr-484	167	2	possesses	possess	VERB
ftr-484	167	3	the	the	DET
ftr-484	167	4	same	same	ADJ
ftr-484	167	5	asset	asset	NOUN
ftr-484	167	6	-	-	PUNCT
ftr-484	167	7	an	an	DET
ftr-484	167	8	inventory	inventory	NOUN
ftr-484	167	9	of	of	ADP
ftr-484	167	10	100	100	NUM
ftr-484	167	11	widgets	widget	NOUN
ftr-484	167	12	-	-	PUNCT
ftr-484	167	13	at	at	ADP
ftr-484	167	14	both	both	CCONJ
ftr-484	167	15	the	the	DET
ftr-484	167	16	beginning	beginning	NOUN
ftr-484	167	17	and	and	CCONJ
ftr-484	167	18	end	end	NOUN
ftr-484	167	19	of	of	ADP
ftr-484	167	20	the	the	DET
ftr-484	167	21	year	year	NOUN
ftr-484	167	22	.	.	PUNCT
ftr-484	168	1	8	8	NUM
ftr-484	168	2	all	all	PRON
ftr-484	168	3	of	of	ADP
ftr-484	168	4	the	the	DET
ftr-484	168	5	revenue	revenue	NOUN
ftr-484	168	6	from	from	ADP
ftr-484	168	7	selling	sell	VERB
ftr-484	168	8	inventory	inventory	NOUN
ftr-484	168	9	was	be	AUX
ftr-484	168	10	reinvested	reinveste	VERB
ftr-484	168	11	in	in	ADP
ftr-484	168	12	replacement	replacement	NOUN
ftr-484	168	13	widgets	widget	NOUN
ftr-484	168	14	,	,	PUNCT
ftr-484	168	15	thus	thus	ADV
ftr-484	168	16	allowing	allow	VERB
ftr-484	168	17	the	the	DET
ftr-484	168	18	firm	firm	NOUN
ftr-484	168	19	to	to	PART
ftr-484	168	20	continue	continue	VERB
ftr-484	168	21	operating	operate	VERB
ftr-484	168	22	at	at	ADP
ftr-484	168	23	the	the	DET
ftr-484	168	24	same	same	ADJ
ftr-484	168	25	level	level	NOUN
ftr-484	168	26	.	.	PUNCT
ftr-484	169	1	none	none	NOUN
ftr-484	169	2	of	of	ADP
ftr-484	169	3	the	the	DET
ftr-484	169	4	revenue	revenue	NOUN
ftr-484	169	5	can	can	AUX
ftr-484	169	6	be	be	AUX
ftr-484	169	7	distributed	distribute	VERB
ftr-484	169	8	to	to	ADP
ftr-484	169	9	the	the	DET
ftr-484	169	10	owners	owner	NOUN
ftr-484	169	11	without	without	ADP
ftr-484	169	12	disrupting	disrupt	VERB
ftr-484	169	13	the	the	DET
ftr-484	169	14	firm	firm	NOUN
ftr-484	169	15	's	's	PART
ftr-484	169	16	operations	operation	NOUN
ftr-484	169	17	.	.	PUNCT
ftr-484	170	1	imposing	impose	VERB
ftr-484	170	2	an	an	DET
ftr-484	170	3	income	income	NOUN
ftr-484	170	4	tax	tax	NOUN
ftr-484	170	5	on	on	ADP
ftr-484	170	6	holding	hold	VERB
ftr-484	170	7	gains	gain	NOUN
ftr-484	170	8	reflected	reflect	VERB
ftr-484	170	9	on	on	ADP
ftr-484	170	10	a	a	DET
ftr-484	170	11	fifo	fifo	ADJ
ftr-484	170	12	basis	basis	NOUN
ftr-484	170	13	in	in	ADP
ftr-484	170	14	ending	end	VERB
ftr-484	170	15	inventory	inventory	NOUN
ftr-484	170	16	would	would	AUX
ftr-484	170	17	require	require	VERB
ftr-484	170	18	that	that	SCONJ
ftr-484	170	19	the	the	DET
ftr-484	170	20	firm	firm	NOUN
ftr-484	170	21	either	either	CCONJ
ftr-484	170	22	reduce	reduce	VERB
ftr-484	170	23	its	its	PRON
ftr-484	170	24	inventory	inventory	NOUN
ftr-484	170	25	or	or	CCONJ
ftr-484	170	26	incur	incur	VERB
ftr-484	170	27	debt	debt	NOUN
ftr-484	170	28	to	to	PART
ftr-484	170	29	pay	pay	VERB
ftr-484	170	30	the	the	DET
ftr-484	170	31	tax	tax	NOUN
ftr-484	170	32	,	,	PUNCT
ftr-484	170	33	thus	thus	ADV
ftr-484	170	34	inhibiting	inhibit	VERB
ftr-484	170	35	the	the	DET
ftr-484	170	36	formation	formation	NOUN
ftr-484	170	37	of	of	ADP
ftr-484	170	38	capital	capital	NOUN
ftr-484	170	39	needed	need	VERB
ftr-484	170	40	to	to	PART
ftr-484	170	41	continue	continue	VERB
ftr-484	170	42	its	its	PRON
ftr-484	170	43	business.2	business.2	PROPN
ftr-484	170	44	9	9	NUM
ftr-484	170	45	24	24	NUM
ftr-484	170	46	.	.	PUNCT
ftr-484	171	1	i	i	PRON
ftr-484	171	2	d.	d.	PROPN
ftr-484	171	3	(	(	PUNCT
ftr-484	171	4	footnote	footnote	VERB
ftr-484	171	5	omitted	omit	VERB
ftr-484	171	6	)	)	PUNCT
ftr-484	171	7	.	.	PUNCT
ftr-484	172	1	25	25	NUM
ftr-484	172	2	.	.	PUNCT
ftr-484	173	1	see	see	VERB
ftr-484	173	2	i	i	PRON
ftr-484	173	3	d.	d.	PROPN
ftr-484	173	4	the	the	DET
ftr-484	173	5	distributable	distributable	ADJ
ftr-484	173	6	income	income	NOUN
ftr-484	173	7	is	be	AUX
ftr-484	173	8	sometimes	sometimes	ADV
ftr-484	173	9	described	describe	VERB
ftr-484	173	10	as	as	ADP
ftr-484	173	11	"	"	PUNCT
ftr-484	173	12	sustainable	sustainable	ADJ
ftr-484	173	13	income	income	NOUN
ftr-484	173	14	"	"	PUNCT
ftr-484	173	15	since	since	SCONJ
ftr-484	173	16	the	the	DET
ftr-484	173	17	firm	firm	NOUN
ftr-484	173	18	is	be	AUX
ftr-484	173	19	able	able	ADJ
ftr-484	173	20	to	to	PART
ftr-484	173	21	maintain	maintain	VERB
ftr-484	173	22	its	its	PRON
ftr-484	173	23	productive	productive	ADJ
ftr-484	173	24	assets	asset	NOUN
ftr-484	173	25	intact	intact	ADJ
ftr-484	173	26	while	while	SCONJ
ftr-484	173	27	making	make	VERB
ftr-484	173	28	distributions	distribution	NOUN
ftr-484	173	29	of	of	ADP
ftr-484	173	30	income	income	NOUN
ftr-484	173	31	to	to	ADP
ftr-484	173	32	its	its	PRON
ftr-484	173	33	owners	owner	NOUN
ftr-484	173	34	.	.	PUNCT
ftr-484	174	1	see	see	VERB
ftr-484	174	2	i	i	PRON
ftr-484	174	3	d.	d.	PROPN
ftr-484	174	4	26	26	NUM
ftr-484	174	5	.	.	PUNCT
ftr-484	175	1	see	see	VERB
ftr-484	175	2	pechman	pechman	PROPN
ftr-484	175	3	,	,	PUNCT
ftr-484	175	4	supra	supra	PROPN
ftr-484	175	5	note	note	NOUN
ftr-484	175	6	20	20	NUM
ftr-484	175	7	,	,	PUNCT
ftr-484	175	8	at	at	ADP
ftr-484	175	9	174	174	NUM
ftr-484	175	10	(	(	PUNCT
ftr-484	175	11	discussing	discuss	VERB
ftr-484	175	12	the	the	DET
ftr-484	175	13	analogous	analogous	ADJ
ftr-484	175	14	problem	problem	NOUN
ftr-484	175	15	of	of	ADP
ftr-484	175	16	historical	historical	ADJ
ftr-484	175	17	cost	cost	NOUN
ftr-484	175	18	depreciation	depreciation	NOUN
ftr-484	175	19	)	)	PUNCT
ftr-484	175	20	.	.	PUNCT
ftr-484	176	1	27	27	NUM
ftr-484	176	2	.	.	X
ftr-484	176	3	bloom	bloom	PROPN
ftr-484	176	4	&	&	CCONJ
ftr-484	176	5	debessay	debessay	PROPN
ftr-484	176	6	,	,	PUNCT
ftr-484	176	7	supra	supra	PROPN
ftr-484	176	8	note	note	NOUN
ftr-484	176	9	16	16	NUM
ftr-484	176	10	,	,	PUNCT
ftr-484	176	11	at	at	ADP
ftr-484	176	12	95	95	NUM
ftr-484	176	13	;	;	PUNCT
ftr-484	176	14	see	see	VERB
ftr-484	176	15	h.	h.	PROPN
ftr-484	176	16	t.	t.	PROPN
ftr-484	176	17	mcanly	mcanly	ADV
ftr-484	176	18	,	,	PUNCT
ftr-484	176	19	recognizing	recognize	VERB
ftr-484	176	20	current	current	ADJ
ftr-484	176	21	price	price	NOUN
ftr-484	176	22	levels	level	NOUN
ftr-484	176	23	in	in	ADP
ftr-484	176	24	the	the	DET
ftr-484	176	25	profit	profit	NOUN
ftr-484	176	26	and	and	CCONJ
ftr-484	176	27	loss	loss	NOUN
ftr-484	176	28	statement	statement	NOUN
ftr-484	176	29	and	and	CCONJ
ftr-484	176	30	in	in	ADP
ftr-484	176	31	the	the	DET
ftr-484	176	32	balance	balance	NOUN
ftr-484	176	33	sheet	sheet	NOUN
ftr-484	176	34	,	,	PUNCT
ftr-484	176	35	in	in	ADP
ftr-484	176	36	dollar	dollar	NOUN
ftr-484	176	37	value	value	NOUN
ftr-484	176	38	lifo	lifo	NOUN
ftr-484	176	39	-	-	PUNCT
ftr-484	176	40	cost	cost	NOUN
ftr-484	176	41	accounting	accounting	NOUN
ftr-484	176	42	concepts	concept	NOUN
ftr-484	176	43	-	-	PUNCT
ftr-484	176	44	managements	management	NOUN
ftr-484	176	45	services	service	NOUN
ftr-484	176	46	111	111	NUM
ftr-484	176	47	,	,	PUNCT
ftr-484	176	48	120	120	NUM
ftr-484	176	49	(	(	PUNCT
ftr-484	176	50	n.d	n.d	PROPN
ftr-484	176	51	.	.	PROPN
ftr-484	176	52	)	)	PUNCT
ftr-484	177	1	(	(	PUNCT
ftr-484	177	2	"	"	PUNCT
ftr-484	177	3	[	[	X
ftr-484	177	4	a	a	X
ftr-484	177	5	]	]	X
ftr-484	177	6	company	company	NOUN
ftr-484	177	7	can	can	AUX
ftr-484	177	8	not	not	PART
ftr-484	177	9	liquidate	liquidate	VERB
ftr-484	177	10	its	its	PRON
ftr-484	177	11	inventory	inventory	NOUN
ftr-484	177	12	and	and	CCONJ
ftr-484	177	13	stay	stay	VERB
ftr-484	177	14	in	in	ADP
ftr-484	177	15	business	business	NOUN
ftr-484	177	16	.	.	PUNCT
ftr-484	178	1	a	a	DET
ftr-484	178	2	working	work	VERB
ftr-484	178	3	amount	amount	NOUN
ftr-484	178	4	of	of	ADP
ftr-484	178	5	inventory	inventory	NOUN
ftr-484	178	6	is	be	AUX
ftr-484	178	7	as	as	ADV
ftr-484	178	8	essential	essential	ADJ
ftr-484	178	9	to	to	ADP
ftr-484	178	10	the	the	DET
ftr-484	178	11	conduct	conduct	NOUN
ftr-484	178	12	of	of	ADP
ftr-484	178	13	business	business	NOUN
ftr-484	178	14	as	as	SCONJ
ftr-484	178	15	are	be	AUX
ftr-484	178	16	other	other	ADJ
ftr-484	178	17	items	item	NOUN
ftr-484	178	18	of	of	ADP
ftr-484	178	19	working	work	VERB
ftr-484	178	20	capital	capital	NOUN
ftr-484	178	21	and	and	CCONJ
ftr-484	178	22	physical	physical	ADJ
ftr-484	178	23	facilities	facility	NOUN
ftr-484	178	24	.	.	PUNCT
ftr-484	178	25	"	"	PUNCT
ftr-484	178	26	)	)	PUNCT
ftr-484	179	1	28	28	NUM
ftr-484	179	2	.	.	PUNCT
ftr-484	180	1	as	as	SCONJ
ftr-484	180	2	discussed	discuss	VERB
ftr-484	180	3	below	below	ADV
ftr-484	180	4	,	,	PUNCT
ftr-484	180	5	changes	change	NOUN
ftr-484	180	6	in	in	ADP
ftr-484	180	7	items	item	NOUN
ftr-484	180	8	held	hold	VERB
ftr-484	180	9	in	in	ADP
ftr-484	180	10	ending	end	VERB
ftr-484	180	11	inventory	inventory	NOUN
ftr-484	180	12	can	can	AUX
ftr-484	180	13	complicate	complicate	VERB
ftr-484	180	14	this	this	DET
ftr-484	180	15	conclusion	conclusion	NOUN
ftr-484	180	16	.	.	PUNCT
ftr-484	181	1	29	29	NUM
ftr-484	181	2	.	.	X
ftr-484	182	1	lifo	lifo	PROPN
ftr-484	182	2	's	's	PART
ftr-484	182	3	contribution	contribution	NOUN
ftr-484	182	4	to	to	ADP
ftr-484	182	5	the	the	DET
ftr-484	182	6	formation	formation	NOUN
ftr-484	182	7	of	of	ADP
ftr-484	182	8	business	business	NOUN
ftr-484	182	9	capital	capital	NOUN
ftr-484	182	10	has	have	AUX
ftr-484	182	11	been	be	AUX
ftr-484	182	12	cited	cite	VERB
ftr-484	182	13	as	as	ADP
ftr-484	182	14	a	a	DET
ftr-484	182	15	basis	basis	NOUN
ftr-484	182	16	for	for	ADP
ftr-484	182	17	expanding	expand	VERB
ftr-484	182	18	its	its	PRON
ftr-484	182	19	availability	availability	NOUN
ftr-484	182	20	.	.	PUNCT
ftr-484	183	1	see	see	VERB
ftr-484	183	2	generally	generally	ADV
ftr-484	183	3	house	house	NOUN
ftr-484	183	4	comm	comm	NOUN
ftr-484	183	5	.	.	PUNCT
ftr-484	184	1	on	on	ADP
ftr-484	184	2	small	small	ADJ
ftr-484	184	3	business	business	NOUN
ftr-484	184	4	,	,	PUNCT
ftr-484	184	5	inventory	inventory	NOUN
ftr-484	184	6	accounting	accounting	NOUN
ftr-484	184	7	as	as	ADP
ftr-484	184	8	a	a	DET
ftr-484	184	9	burden	burden	NOUN
ftr-484	184	10	on	on	ADP
ftr-484	184	11	the	the	DET
ftr-484	184	12	capital	capital	NOUN
ftr-484	184	13	formation	formation	NOUN
ftr-484	184	14	process	process	NOUN
ftr-484	184	15	,	,	PUNCT
ftr-484	184	16	h.r	h.r	PROPN
ftr-484	184	17	.	.	PROPN
ftr-484	184	18	rep	rep	PROPN
ftr-484	184	19	.	.	PROPN
ftr-484	184	20	no	no	PROPN
ftr-484	184	21	.	.	NOUN
ftr-484	184	22	1448	1448	NUM
ftr-484	184	23	,	,	PUNCT
ftr-484	184	24	96th	96th	ADJ
ftr-484	184	25	cong	cong	NOUN
ftr-484	184	26	.	.	PROPN
ftr-484	184	27	,	,	PUNCT
ftr-484	184	28	2d	2d	PROPN
ftr-484	184	29	sess	sess	NOUN
ftr-484	184	30	.	.	PUNCT
ftr-484	185	1	5	5	NUM
ftr-484	185	2	-	-	SYM
ftr-484	185	3	13	13	NUM
ftr-484	185	4	(	(	PUNCT
ftr-484	185	5	1980	1980	NUM
ftr-484	185	6	)	)	PUNCT
ftr-484	185	7	.	.	PUNCT
ftr-484	186	1	[	[	X
ftr-484	186	2	vol	vol	NOUN
ftr-484	186	3	.	.	PUNCT
ftr-484	187	1	2:10	2:10	NUM
ftr-484	187	2	denysti'ing	denysti'e	VERB
ftr-484	187	3	lifo	lifo	NOUN
ftr-484	187	4	the	the	DET
ftr-484	187	5	example	example	NOUN
ftr-484	187	6	shows	show	VERB
ftr-484	187	7	that	that	SCONJ
ftr-484	187	8	lifo	lifo	NOUN
ftr-484	187	9	tracks	track	VERB
ftr-484	187	10	the	the	DET
ftr-484	187	11	general	general	ADJ
ftr-484	187	12	contours	contours	NOUN
ftr-484	187	13	of	of	ADP
ftr-484	187	14	the	the	DET
ftr-484	187	15	physical	physical	ADJ
ftr-484	187	16	capital	capital	NOUN
ftr-484	187	17	maintenance	maintenance	NOUN
ftr-484	187	18	theory	theory	NOUN
ftr-484	187	19	in	in	ADP
ftr-484	187	20	the	the	DET
ftr-484	187	21	context	context	NOUN
ftr-484	187	22	of	of	ADP
ftr-484	187	23	inventory	inventory	NOUN
ftr-484	187	24	investment	investment	NOUN
ftr-484	187	25	.	.	PUNCT
ftr-484	188	1	0	0	NUM
ftr-484	189	1	literature	literature	NOUN
ftr-484	189	2	relating	relate	VERB
ftr-484	189	3	to	to	ADP
ftr-484	189	4	the	the	DET
ftr-484	189	5	early	early	ADJ
ftr-484	189	6	development	development	NOUN
ftr-484	189	7	of	of	ADP
ftr-484	189	8	lifo	lifo	NOUN
ftr-484	189	9	reflects	reflect	VERB
ftr-484	189	10	similar	similar	ADJ
ftr-484	189	11	concern	concern	NOUN
ftr-484	189	12	for	for	ADP
ftr-484	189	13	physical	physical	ADJ
ftr-484	189	14	capital	capital	NOUN
ftr-484	189	15	maintenance	maintenance	NOUN
ftr-484	189	16	.	.	PUNCT
ftr-484	190	1	for	for	ADP
ftr-484	190	2	example	example	NOUN
ftr-484	190	3	,	,	PUNCT
ftr-484	190	4	h.t	h.t	PROPN
ftr-484	190	5	.	.	PROPN
ftr-484	190	6	mcanly	mcanly	ADV
ftr-484	190	7	,	,	PUNCT
ftr-484	190	8	an	an	DET
ftr-484	190	9	early	early	ADJ
ftr-484	190	10	proponent	proponent	NOUN
ftr-484	190	11	of	of	ADP
ftr-484	190	12	lifo	lifo	NOUN
ftr-484	190	13	,	,	PUNCT
ftr-484	190	14	viewed	view	VERB
ftr-484	190	15	fifo	fifo	ADV
ftr-484	190	16	as	as	ADP
ftr-484	190	17	deficient	deficient	ADJ
ftr-484	190	18	because	because	SCONJ
ftr-484	190	19	it	it	PRON
ftr-484	190	20	created	create	VERB
ftr-484	190	21	"	"	PUNCT
ftr-484	190	22	artificial	artificial	ADJ
ftr-484	190	23	profits	profit	NOUN
ftr-484	190	24	"	"	PUNCT
ftr-484	190	25	that	that	PRON
ftr-484	190	26	were	be	AUX
ftr-484	190	27	essentially	essentially	ADV
ftr-484	190	28	part	part	NOUN
ftr-484	190	29	of	of	ADP
ftr-484	190	30	the	the	DET
ftr-484	190	31	capital	capital	NOUN
ftr-484	190	32	investment	investment	NOUN
ftr-484	190	33	in	in	ADP
ftr-484	190	34	the	the	DET
ftr-484	190	35	firm	firm	NOUN
ftr-484	190	36	:	:	PUNCT
ftr-484	190	37	the	the	DET
ftr-484	190	38	use	use	NOUN
ftr-484	190	39	of	of	ADP
ftr-484	190	40	the	the	DET
ftr-484	190	41	first	first	ADJ
ftr-484	190	42	-	-	PUNCT
ftr-484	190	43	in	in	NOUN
ftr-484	190	44	,	,	PUNCT
ftr-484	190	45	first	first	ADJ
ftr-484	190	46	-	-	PUNCT
ftr-484	190	47	out	out	ADP
ftr-484	190	48	basis	basis	NOUN
ftr-484	190	49	may	may	AUX
ftr-484	190	50	serve	serve	VERB
ftr-484	190	51	to	to	PART
ftr-484	190	52	deceive	deceive	VERB
ftr-484	190	53	the	the	DET
ftr-484	190	54	investors	investor	NOUN
ftr-484	190	55	through	through	ADP
ftr-484	190	56	creating	create	VERB
ftr-484	190	57	a	a	DET
ftr-484	190	58	false	false	ADJ
ftr-484	190	59	profit	profit	NOUN
ftr-484	190	60	to	to	ADP
ftr-484	190	61	the	the	DET
ftr-484	190	62	extent	extent	NOUN
ftr-484	190	63	that	that	SCONJ
ftr-484	190	64	a	a	DET
ftr-484	190	65	portion	portion	NOUN
ftr-484	190	66	of	of	ADP
ftr-484	190	67	the	the	DET
ftr-484	190	68	profit	profit	NOUN
ftr-484	190	69	represents	represent	VERB
ftr-484	190	70	a	a	DET
ftr-484	190	71	revaluation	revaluation	NOUN
ftr-484	190	72	of	of	ADP
ftr-484	190	73	a	a	DET
ftr-484	190	74	continuing	continue	VERB
ftr-484	190	75	monetary	monetary	ADJ
ftr-484	190	76	investment	investment	NOUN
ftr-484	190	77	in	in	ADP
ftr-484	190	78	inventory	inventory	NOUN
ftr-484	190	79	.	.	PUNCT
ftr-484	191	1	therefore	therefore	ADV
ftr-484	191	2	,	,	PUNCT
ftr-484	191	3	it	it	PRON
ftr-484	191	4	is	be	AUX
ftr-484	191	5	rightfully	rightfully	ADV
ftr-484	191	6	claimed	claim	VERB
ftr-484	191	7	that	that	SCONJ
ftr-484	191	8	the	the	DET
ftr-484	191	9	portion	portion	NOUN
ftr-484	191	10	of	of	ADP
ftr-484	191	11	the	the	DET
ftr-484	191	12	net	net	ADJ
ftr-484	191	13	income	income	NOUN
ftr-484	191	14	which	which	PRON
ftr-484	191	15	represents	represent	VERB
ftr-484	191	16	the	the	DET
ftr-484	191	17	increase	increase	NOUN
ftr-484	191	18	or	or	CCONJ
ftr-484	191	19	decrease	decrease	NOUN
ftr-484	191	20	in	in	ADP
ftr-484	191	21	profit	profit	NOUN
ftr-484	191	22	brought	bring	VERB
ftr-484	191	23	about	about	ADP
ftr-484	191	24	through	through	ADP
ftr-484	191	25	the	the	DET
ftr-484	191	26	revaluation	revaluation	NOUN
ftr-484	191	27	of	of	ADP
ftr-484	191	28	a	a	DET
ftr-484	191	29	continuing	continue	VERB
ftr-484	191	30	investment	investment	NOUN
ftr-484	191	31	in	in	ADP
ftr-484	191	32	inventory	inventory	NOUN
ftr-484	191	33	under	under	ADP
ftr-484	191	34	this	this	DET
ftr-484	191	35	first	first	ADJ
ftr-484	191	36	-	-	PUNCT
ftr-484	191	37	in	in	NOUN
ftr-484	191	38	,	,	PUNCT
ftr-484	191	39	first	first	ADJ
ftr-484	191	40	-	-	PUNCT
ftr-484	191	41	out	out	ADP
ftr-484	191	42	method	method	NOUN
ftr-484	191	43	is	be	AUX
ftr-484	191	44	not	not	PART
ftr-484	191	45	income	income	NOUN
ftr-484	191	46	which	which	PRON
ftr-484	191	47	has	have	AUX
ftr-484	191	48	been	be	AUX
ftr-484	191	49	earned	earn	VERB
ftr-484	191	50	and	and	CCONJ
ftr-484	191	51	therefore	therefore	ADV
ftr-484	191	52	available	available	ADJ
ftr-484	191	53	for	for	ADP
ftr-484	191	54	distribution	distribution	NOUN
ftr-484	191	55	.	.	PUNCT
ftr-484	191	56	"	"	PUNCT
ftr-484	192	1	in	in	ADP
ftr-484	192	2	contrast	contrast	NOUN
ftr-484	192	3	,	,	PUNCT
ftr-484	192	4	mcanly	mcanly	ADV
ftr-484	192	5	viewed	view	VERB
ftr-484	192	6	lifo	lifo	NOUN
ftr-484	192	7	as	as	ADP
ftr-484	192	8	promoting	promote	VERB
ftr-484	192	9	a	a	DET
ftr-484	192	10	more	more	ADV
ftr-484	192	11	realistic	realistic	ADJ
ftr-484	192	12	measure	measure	NOUN
ftr-484	192	13	of	of	ADP
ftr-484	192	14	income	income	NOUN
ftr-484	192	15	:	:	PUNCT
ftr-484	192	16	"	"	PUNCT
ftr-484	192	17	with	with	ADP
ftr-484	192	18	lifo	lifo	NOUN
ftr-484	192	19	everyone	everyone	PRON
ftr-484	192	20	can	can	AUX
ftr-484	192	21	speak	speak	VERB
ftr-484	192	22	of	of	ADP
ftr-484	192	23	earnings	earning	NOUN
ftr-484	192	24	and	and	CCONJ
ftr-484	192	25	profits	profit	NOUN
ftr-484	192	26	as	as	ADP
ftr-484	192	27	meaningful	meaningful	ADJ
ftr-484	192	28	positive	positive	ADJ
ftr-484	192	29	enrichment	enrichment	NOUN
ftr-484	192	30	rather	rather	ADV
ftr-484	192	31	than	than	ADP
ftr-484	192	32	imaginary	imaginary	ADJ
ftr-484	192	33	,	,	PUNCT
ftr-484	192	34	theoretical	theoretical	ADJ
ftr-484	192	35	or	or	CCONJ
ftr-484	192	36	transient	transient	ADJ
ftr-484	192	37	profits	profit	NOUN
ftr-484	192	38	,	,	PUNCT
ftr-484	192	39	resulting	result	VERB
ftr-484	192	40	from	from	ADP
ftr-484	192	41	mere	mere	ADJ
ftr-484	192	42	fluctuations	fluctuation	NOUN
ftr-484	192	43	in	in	ADP
ftr-484	192	44	the	the	DET
ftr-484	192	45	value	value	NOUN
ftr-484	192	46	of	of	ADP
ftr-484	192	47	things	thing	NOUN
ftr-484	192	48	we	we	PRON
ftr-484	192	49	own	own	VERB
ftr-484	192	50	.	.	PUNCT
ftr-484	193	1	"	"	PUNCT
ftr-484	193	2	'	'	PUNCT
ftr-484	193	3	2	2	NUM
ftr-484	193	4	courts	court	NOUN
ftr-484	193	5	discussing	discuss	VERB
ftr-484	193	6	lifo	lifo	NOUN
ftr-484	193	7	also	also	ADV
ftr-484	193	8	point	point	VERB
ftr-484	193	9	to	to	ADP
ftr-484	193	10	its	its	PRON
ftr-484	193	11	basic	basic	ADJ
ftr-484	193	12	purpose	purpose	NOUN
ftr-484	193	13	in	in	ADP
ftr-484	193	14	terms	term	NOUN
ftr-484	193	15	of	of	ADP
ftr-484	193	16	eliminating	eliminate	VERB
ftr-484	193	17	artificial	artificial	ADJ
ftr-484	193	18	profits	profit	NOUN
ftr-484	193	19	created	create	VERB
ftr-484	193	20	by	by	ADP
ftr-484	193	21	inflation	inflation	NOUN
ftr-484	193	22	.	.	PUNCT
ftr-484	194	1	as	as	SCONJ
ftr-484	194	2	the	the	DET
ftr-484	194	3	tax	tax	NOUN
ftr-484	194	4	court	court	NOUN
ftr-484	194	5	often	often	ADV
ftr-484	194	6	repeats	repeat	VERB
ftr-484	194	7	:	:	PUNCT
ftr-484	194	8	"	"	PUNCT
ftr-484	194	9	the	the	DET
ftr-484	194	10	theory	theory	NOUN
ftr-484	194	11	behind	behind	ADP
ftr-484	194	12	lifo	lifo	NOUN
ftr-484	194	13	is	be	AUX
ftr-484	194	14	that	that	SCONJ
ftr-484	194	15	income	income	NOUN
ftr-484	194	16	may	may	AUX
ftr-484	194	17	be	be	AUX
ftr-484	194	18	more	more	ADV
ftr-484	194	19	accurately	accurately	ADV
ftr-484	194	20	determined	determine	VERB
ftr-484	194	21	by	by	ADP
ftr-484	194	22	matching	match	VERB
ftr-484	194	23	current	current	ADJ
ftr-484	194	24	costs	cost	NOUN
ftr-484	194	25	against	against	ADP
ftr-484	194	26	current	current	ADJ
ftr-484	194	27	revenues	revenue	NOUN
ftr-484	194	28	,	,	PUNCT
ftr-484	194	29	thereby	thereby	ADV
ftr-484	194	30	eliminating	eliminate	VERB
ftr-484	194	31	from	from	ADP
ftr-484	194	32	earnings	earning	NOUN
ftr-484	194	33	any	any	DET
ftr-484	194	34	artificial	artificial	ADJ
ftr-484	194	35	profits	profit	NOUN
ftr-484	194	36	resulting	result	VERB
ftr-484	194	37	from	from	ADP
ftr-484	194	38	inflationary	inflationary	ADJ
ftr-484	194	39	increases	increase	NOUN
ftr-484	194	40	in	in	ADP
ftr-484	194	41	inventory	inventory	NOUN
ftr-484	194	42	costs	cost	NOUN
ftr-484	194	43	.	.	PUNCT
ftr-484	195	1	"33	"33	PROPN
ftr-484	195	2	other	other	ADJ
ftr-484	195	3	courts	court	NOUN
ftr-484	195	4	have	have	AUX
ftr-484	195	5	explained	explain	VERB
ftr-484	195	6	inflation	inflation	NOUN
ftr-484	195	7	-	-	PUNCT
ftr-484	195	8	induced	induce	VERB
ftr-484	195	9	30	30	NUM
ftr-484	195	10	.	.	PUNCT
ftr-484	196	1	full	full	ADJ
ftr-484	196	2	analysis	analysis	NOUN
ftr-484	196	3	of	of	ADP
ftr-484	196	4	the	the	DET
ftr-484	196	5	physical	physical	ADJ
ftr-484	196	6	capital	capital	NOUN
ftr-484	196	7	maintenance	maintenance	NOUN
ftr-484	196	8	concept	concept	NOUN
ftr-484	196	9	requires	require	VERB
ftr-484	196	10	that	that	SCONJ
ftr-484	196	11	assets	asset	NOUN
ftr-484	196	12	other	other	ADJ
ftr-484	196	13	than	than	ADP
ftr-484	196	14	inventory	inventory	NOUN
ftr-484	196	15	,	,	PUNCT
ftr-484	196	16	including	include	VERB
ftr-484	196	17	plant	plant	NOUN
ftr-484	196	18	and	and	CCONJ
ftr-484	196	19	equipment	equipment	NOUN
ftr-484	196	20	,	,	PUNCT
ftr-484	196	21	also	also	ADV
ftr-484	196	22	be	be	AUX
ftr-484	196	23	taken	take	VERB
ftr-484	196	24	into	into	ADP
ftr-484	196	25	account	account	NOUN
ftr-484	196	26	.	.	PUNCT
ftr-484	197	1	see	see	VERB
ftr-484	197	2	bloom	bloom	NOUN
ftr-484	197	3	&	&	CCONJ
ftr-484	197	4	debessay	debessay	PROPN
ftr-484	197	5	,	,	PUNCT
ftr-484	197	6	supra	supra	PROPN
ftr-484	197	7	note	note	NOUN
ftr-484	197	8	16	16	NUM
ftr-484	197	9	,	,	PUNCT
ftr-484	197	10	at	at	ADP
ftr-484	197	11	94	94	NUM
ftr-484	197	12	.	.	PUNCT
ftr-484	198	1	this	this	DET
ftr-484	198	2	analysis	analysis	NOUN
ftr-484	198	3	focuses	focus	VERB
ftr-484	198	4	solely	solely	ADV
ftr-484	198	5	on	on	ADP
ftr-484	198	6	inventory	inventory	NOUN
ftr-484	198	7	as	as	ADP
ftr-484	198	8	a	a	DET
ftr-484	198	9	discrete	discrete	ADJ
ftr-484	198	10	component	component	NOUN
ftr-484	198	11	of	of	ADP
ftr-484	198	12	physical	physical	ADJ
ftr-484	198	13	capital	capital	NOUN
ftr-484	198	14	.	.	PUNCT
ftr-484	199	1	31	31	NUM
ftr-484	199	2	.	.	X
ftr-484	200	1	h.t	h.t	PROPN
ftr-484	200	2	.	.	PROPN
ftr-484	200	3	mcanly	mcanly	ADV
ftr-484	200	4	,	,	PUNCT
ftr-484	200	5	curbing	curb	VERB
ftr-484	200	6	the	the	DET
ftr-484	200	7	effect	effect	NOUN
ftr-484	200	8	of	of	ADP
ftr-484	200	9	our	our	PRON
ftr-484	200	10	erratic	erratic	ADJ
ftr-484	200	11	dollar	dollar	NOUN
ftr-484	200	12	in	in	ADP
ftr-484	200	13	pricing	pricing	NOUN
ftr-484	200	14	inventories	inventory	NOUN
ftr-484	200	15	and	and	CCONJ
ftr-484	200	16	providing	provide	VERB
ftr-484	200	17	for	for	ADP
ftr-484	200	18	depreciation	depreciation	NOUN
ftr-484	200	19	,	,	PUNCT
ftr-484	200	20	in	in	ADP
ftr-484	200	21	selected	select	VERB
ftr-484	200	22	writings	writing	NOUN
ftr-484	200	23	on	on	ADP
ftr-484	200	24	accounting	account	VERB
ftr-484	200	25	and	and	CCONJ
ftr-484	200	26	related	related	ADJ
ftr-484	200	27	subjects	subject	NOUN
ftr-484	200	28	60	60	NUM
ftr-484	200	29	,	,	PUNCT
ftr-484	200	30	65	65	NUM
ftr-484	200	31	(	(	PUNCT
ftr-484	200	32	n.d	n.d	PROPN
ftr-484	200	33	.	.	PROPN
ftr-484	200	34	)	)	PUNCT
ftr-484	200	35	.	.	PUNCT
ftr-484	201	1	32	32	NUM
ftr-484	201	2	.	.	X
ftr-484	202	1	h.t	h.t	PROPN
ftr-484	202	2	.	.	PROPN
ftr-484	202	3	mcanly	mcanly	ADV
ftr-484	202	4	,	,	PUNCT
ftr-484	202	5	a	a	DET
ftr-484	202	6	need	need	NOUN
ftr-484	202	7	for	for	ADP
ftr-484	202	8	agreement	agreement	NOUN
ftr-484	202	9	on	on	ADP
ftr-484	202	10	a	a	DET
ftr-484	202	11	uniform	uniform	ADJ
ftr-484	202	12	basis	basis	NOUN
ftr-484	202	13	of	of	ADP
ftr-484	202	14	inventory	inventory	NOUN
ftr-484	202	15	valuation	valuation	NOUN
ftr-484	202	16	,	,	PUNCT
ftr-484	202	17	in	in	ADP
ftr-484	202	18	selected	select	VERB
ftr-484	202	19	writings	writing	NOUN
ftr-484	202	20	on	on	ADP
ftr-484	202	21	accounting	account	VERB
ftr-484	202	22	and	and	CCONJ
ftr-484	202	23	related	related	ADJ
ftr-484	202	24	subjects	subject	NOUN
ftr-484	202	25	87	87	NUM
ftr-484	202	26	,	,	PUNCT
ftr-484	202	27	101	101	NUM
ftr-484	202	28	(	(	PUNCT
ftr-484	202	29	n.d	n.d	PROPN
ftr-484	202	30	.	.	PROPN
ftr-484	202	31	)	)	PUNCT
ftr-484	202	32	.	.	PUNCT
ftr-484	203	1	33	33	NUM
ftr-484	203	2	.	.	PUNCT
ftr-484	203	3	amity	amity	NOUN
ftr-484	203	4	leather	leather	NOUN
ftr-484	203	5	prods	prod	NOUN
ftr-484	203	6	.	.	PUNCT
ftr-484	204	1	co.	co.	PROPN
ftr-484	205	1	v.	v.	PROPN
ftr-484	205	2	commissioner	commissioner	PROPN
ftr-484	205	3	,	,	PUNCT
ftr-484	205	4	82	82	NUM
ftr-484	205	5	t.c	t.c	PROPN
ftr-484	205	6	.	.	PROPN
ftr-484	206	1	726,732	726,732	NUM
ftr-484	206	2	(	(	PUNCT
ftr-484	206	3	1984	1984	NUM
ftr-484	206	4	)	)	PUNCT
ftr-484	206	5	(	(	PUNCT
ftr-484	206	6	citing	cite	VERB
ftr-484	206	7	fox	fox	PROPN
ftr-484	206	8	chevrolet	chevrolet	PROPN
ftr-484	206	9	,	,	PUNCT
ftr-484	206	10	inc	inc	PROPN
ftr-484	206	11	.	.	PROPN
ftr-484	207	1	v.	v.	PROPN
ftr-484	207	2	commissioner	commissioner	PROPN
ftr-484	207	3	,	,	PUNCT
ftr-484	207	4	76	76	NUM
ftr-484	207	5	t.c	t.c	PROPN
ftr-484	207	6	.	.	PROPN
ftr-484	207	7	708	708	NUM
ftr-484	207	8	,	,	PUNCT
ftr-484	207	9	723	723	NUM
ftr-484	207	10	(	(	PUNCT
ftr-484	207	11	1981	1981	NUM
ftr-484	207	12	)	)	PUNCT
ftr-484	207	13	,	,	PUNCT
ftr-484	207	14	acq	acq	PROPN
ftr-484	207	15	.	.	PROPN
ftr-484	207	16	1984	1984	NUM
ftr-484	207	17	-	-	SYM
ftr-484	207	18	2	2	NUM
ftr-484	207	19	c.b	c.b	PROPN
ftr-484	207	20	.	.	PROPN
ftr-484	207	21	1	1	NUM
ftr-484	207	22	)	)	PUNCT
ftr-484	207	23	;	;	PUNCT
ftr-484	207	24	see	see	VERB
ftr-484	207	25	shasta	shasta	PROPN
ftr-484	207	26	indus	indus	PROPN
ftr-484	207	27	.	.	PUNCT
ftr-484	208	1	v.	v.	ADP
ftr-484	208	2	commissioner	commissioner	NOUN
ftr-484	208	3	,	,	PUNCT
ftr-484	208	4	52	52	NUM
ftr-484	208	5	t.c	t.c	PROPN
ftr-484	208	6	.	.	PROPN
ftr-484	208	7	memo	memo	NOUN
ftr-484	208	8	(	(	PUNCT
ftr-484	208	9	cch	cch	PROPN
ftr-484	208	10	)	)	PUNCT
ftr-484	208	11	190	190	NUM
ftr-484	208	12	,	,	PUNCT
ftr-484	208	13	195	195	NUM
ftr-484	208	14	-	-	SYM
ftr-484	208	15	96	96	NUM
ftr-484	208	16	,	,	PUNCT
ftr-484	208	17	t.c	t.c	PROPN
ftr-484	208	18	.	.	PROPN
ftr-484	208	19	memo	memo	NOUN
ftr-484	208	20	(	(	PUNCT
ftr-484	208	21	p	p	NOUN
ftr-484	208	22	-	-	PUNCT
ftr-484	208	23	h	h	NOUN
ftr-484	208	24	)	)	PUNCT
ftr-484	208	25	1	1	NUM
ftr-484	208	26	86.377	86.377	NUM
ftr-484	208	27	(	(	PUNCT
ftr-484	208	28	1986	1986	NUM
ftr-484	208	29	)	)	PUNCT
ftr-484	208	30	(	(	PUNCT
ftr-484	208	31	"	"	PUNCT
ftr-484	208	32	the	the	DET
ftr-484	208	33	theory	theory	NOUN
ftr-484	208	34	of	of	ADP
ftr-484	208	35	the	the	DET
ftr-484	208	36	lifo	lifo	NOUN
ftr-484	208	37	method	method	NOUN
ftr-484	208	38	is	be	AUX
ftr-484	208	39	generally	generally	ADV
ftr-484	208	40	that	that	SCONJ
ftr-484	208	41	the	the	DET
ftr-484	208	42	determination	determination	NOUN
ftr-484	208	43	of	of	ADP
ftr-484	208	44	income	income	NOUN
ftr-484	208	45	may	may	AUX
ftr-484	208	46	be	be	AUX
ftr-484	208	47	more	more	ADV
ftr-484	208	48	accurate	accurate	ADJ
ftr-484	208	49	if	if	SCONJ
ftr-484	208	50	current	current	ADJ
ftr-484	208	51	costs	cost	NOUN
ftr-484	208	52	are	be	AUX
ftr-484	208	53	matched	match	VERB
ftr-484	208	54	with	with	ADP
ftr-484	208	55	current	current	ADJ
ftr-484	208	56	revenues	revenue	NOUN
ftr-484	208	57	,	,	PUNCT
ftr-484	208	58	thereby	thereby	ADV
ftr-484	208	59	eliminating	eliminate	VERB
ftr-484	208	60	any	any	DET
ftr-484	208	61	inflation	inflation	NOUN
ftr-484	208	62	-	-	PUNCT
ftr-484	208	63	induced	induce	VERB
ftr-484	208	64	profit	profit	NOUN
ftr-484	208	65	.	.	PUNCT
ftr-484	209	1	"	"	PUNCT
ftr-484	209	2	)	)	PUNCT
ftr-484	209	3	;	;	PUNCT
ftr-484	209	4	see	see	VERB
ftr-484	209	5	also	also	ADV
ftr-484	209	6	hamilton	hamilton	PROPN
ftr-484	209	7	indus	indus	PROPN
ftr-484	209	8	.	.	PROPN
ftr-484	209	9	,	,	PUNCT
ftr-484	209	10	inc	inc	PROPN
ftr-484	209	11	.	.	PROPN
ftr-484	210	1	v.	v.	PROPN
ftr-484	210	2	commissioner	commissioner	PROPN
ftr-484	210	3	,	,	PUNCT
ftr-484	210	4	97	97	NUM
ftr-484	210	5	t.c	t.c	NOUN
ftr-484	210	6	.	.	PROPN
ftr-484	210	7	120	120	NUM
ftr-484	210	8	,	,	PUNCT
ftr-484	210	9	130	130	NUM
ftr-484	210	10	(	(	PUNCT
ftr-484	210	11	1991	1991	NUM
ftr-484	210	12	)	)	PUNCT
ftr-484	210	13	(	(	PUNCT
ftr-484	210	14	"	"	PUNCT
ftr-484	210	15	by	by	ADP
ftr-484	210	16	matching	match	VERB
ftr-484	210	17	the	the	DET
ftr-484	210	18	cost	cost	NOUN
ftr-484	210	19	of	of	ADP
ftr-484	210	20	the	the	DET
ftr-484	210	21	most	most	ADV
ftr-484	210	22	recently	recently	ADV
ftr-484	210	23	purchased	purchase	VERB
ftr-484	210	24	goods	good	NOUN
ftr-484	210	25	with	with	ADP
ftr-484	210	26	current	current	ADJ
ftr-484	210	27	sales	sale	NOUN
ftr-484	210	28	revenue	revenue	NOUN
ftr-484	210	29	,	,	PUNCT
ftr-484	210	30	the	the	DET
ftr-484	210	31	lifo	lifo	NOUN
ftr-484	210	32	convention	convention	NOUN
ftr-484	210	33	removes	remove	VERB
ftr-484	210	34	from	from	ADP
ftr-484	210	35	current	current	ADJ
ftr-484	210	36	earnings	earning	NOUN
ftr-484	210	37	any	any	DET
ftr-484	210	38	artificial	artificial	ADJ
ftr-484	210	39	profits	profit	NOUN
ftr-484	210	40	attributable	attributable	ADJ
ftr-484	210	41	1995	1995	NUM
ftr-484	210	42	]	]	PUNCT
ftr-484	210	43	florida	florida	PROPN
ftr-484	210	44	tax	tax	PROPN
ftr-484	210	45	review	review	NOUN
ftr-484	210	46	profit	profit	NOUN
ftr-484	210	47	in	in	ADP
ftr-484	210	48	terms	term	NOUN
ftr-484	210	49	of	of	ADP
ftr-484	210	50	the	the	DET
ftr-484	210	51	inability	inability	NOUN
ftr-484	210	52	to	to	PART
ftr-484	210	53	distribute	distribute	VERB
ftr-484	210	54	such	such	ADJ
ftr-484	210	55	profits	profit	NOUN
ftr-484	210	56	,	,	PUNCT
ftr-484	210	57	which	which	PRON
ftr-484	210	58	are	be	AUX
ftr-484	210	59	needed	need	VERB
ftr-484	210	60	to	to	PART
ftr-484	210	61	replace	replace	VERB
ftr-484	210	62	inventory	inventory	NOUN
ftr-484	210	63	that	that	PRON
ftr-484	210	64	was	be	AUX
ftr-484	210	65	sold.34	sold.34	NOUN
ftr-484	210	66	unfortunately	unfortunately	ADV
ftr-484	210	67	,	,	PUNCT
ftr-484	210	68	the	the	DET
ftr-484	210	69	practical	practical	ADJ
ftr-484	210	70	realities	reality	NOUN
ftr-484	210	71	of	of	ADP
ftr-484	210	72	measuring	measure	VERB
ftr-484	210	73	economic	economic	ADJ
ftr-484	210	74	income	income	NOUN
ftr-484	210	75	under	under	ADP
ftr-484	210	76	a	a	DET
ftr-484	210	77	physical	physical	ADJ
ftr-484	210	78	capital	capital	NOUN
ftr-484	210	79	maintenance	maintenance	NOUN
ftr-484	210	80	approach	approach	NOUN
ftr-484	210	81	are	be	AUX
ftr-484	210	82	much	much	ADV
ftr-484	210	83	more	more	ADV
ftr-484	210	84	complex	complex	ADJ
ftr-484	210	85	than	than	SCONJ
ftr-484	210	86	the	the	DET
ftr-484	210	87	simplified	simplified	ADJ
ftr-484	210	88	example	example	NOUN
ftr-484	210	89	suggests	suggest	VERB
ftr-484	210	90	.	.	PUNCT
ftr-484	211	1	the	the	DET
ftr-484	211	2	principal	principal	ADJ
ftr-484	211	3	difficulty	difficulty	NOUN
ftr-484	211	4	in	in	ADP
ftr-484	211	5	applying	apply	VERB
ftr-484	211	6	the	the	DET
ftr-484	211	7	approach	approach	NOUN
ftr-484	211	8	to	to	ADP
ftr-484	211	9	inventory	inventory	NOUN
ftr-484	211	10	involves	involve	VERB
ftr-484	211	11	the	the	DET
ftr-484	211	12	criteria	criterion	NOUN
ftr-484	211	13	for	for	ADP
ftr-484	211	14	measuring	measure	VERB
ftr-484	211	15	productive	productive	ADJ
ftr-484	211	16	capacity	capacity	NOUN
ftr-484	211	17	-	-	PUNCT
ftr-484	211	18	here	here	ADV
ftr-484	211	19	,	,	PUNCT
ftr-484	211	20	the	the	DET
ftr-484	211	21	inventory	inventory	NOUN
ftr-484	211	22	as	as	ADP
ftr-484	211	23	a	a	DET
ftr-484	211	24	measure	measure	NOUN
ftr-484	211	25	of	of	ADP
ftr-484	211	26	that	that	DET
ftr-484	211	27	capacity	capacity	NOUN
ftr-484	211	28	-	-	PUNCT
ftr-484	211	29	consistently	consistently	ADV
ftr-484	211	30	over	over	ADP
ftr-484	211	31	time	time	NOUN
ftr-484	211	32	.	.	PUNCT
ftr-484	212	1	commentators	commentator	NOUN
ftr-484	212	2	have	have	AUX
ftr-484	212	3	suggested	suggest	VERB
ftr-484	212	4	at	at	ADV
ftr-484	212	5	least	least	ADV
ftr-484	212	6	three	three	NUM
ftr-484	212	7	different	different	ADJ
ftr-484	212	8	interpretations	interpretation	NOUN
ftr-484	212	9	of	of	ADP
ftr-484	212	10	physical	physical	ADJ
ftr-484	212	11	productive	productive	ADJ
ftr-484	212	12	capacity	capacity	NOUN
ftr-484	212	13	:	:	PUNCT
ftr-484	212	14	1	1	X
ftr-484	212	15	.	.	X
ftr-484	212	16	maintaining	maintain	VERB
ftr-484	212	17	identical	identical	ADJ
ftr-484	212	18	or	or	CCONJ
ftr-484	212	19	similar	similar	ADJ
ftr-484	212	20	physical	physical	ADJ
ftr-484	212	21	assets	asset	NOUN
ftr-484	212	22	that	that	PRON
ftr-484	212	23	the	the	DET
ftr-484	212	24	firm	firm	NOUN
ftr-484	212	25	presently	presently	ADV
ftr-484	212	26	owns	own	VERB
ftr-484	212	27	2	2	NUM
ftr-484	212	28	.	.	PUNCT
ftr-484	212	29	maintaining	maintain	VERB
ftr-484	212	30	the	the	DET
ftr-484	212	31	capacity	capacity	NOUN
ftr-484	212	32	to	to	PART
ftr-484	212	33	produce	produce	VERB
ftr-484	212	34	the	the	DET
ftr-484	212	35	same	same	ADJ
ftr-484	212	36	volume	volume	NOUN
ftr-484	212	37	of	of	ADP
ftr-484	212	38	goods	good	NOUN
ftr-484	212	39	and	and	CCONJ
ftr-484	212	40	services	service	NOUN
ftr-484	212	41	3	3	NUM
ftr-484	212	42	.	.	PUNCT
ftr-484	212	43	maintaining	maintain	VERB
ftr-484	212	44	the	the	DET
ftr-484	212	45	capacity	capacity	NOUN
ftr-484	212	46	to	to	PART
ftr-484	212	47	produce	produce	VERB
ftr-484	212	48	the	the	DET
ftr-484	212	49	same	same	ADJ
ftr-484	212	50	value	value	NOUN
ftr-484	212	51	of	of	ADP
ftr-484	212	52	goods	good	NOUN
ftr-484	212	53	and	and	CCONJ
ftr-484	212	54	services.35	services.35	NOUN
ftr-484	212	55	to	to	ADP
ftr-484	212	56	inflationary	inflationary	ADJ
ftr-484	212	57	increases	increase	NOUN
ftr-484	212	58	in	in	ADP
ftr-484	212	59	inventory	inventory	NOUN
ftr-484	212	60	costs	cost	NOUN
ftr-484	212	61	.	.	PUNCT
ftr-484	213	1	"	"	PUNCT
ftr-484	213	2	)	)	PUNCT
ftr-484	213	3	;	;	PUNCT
ftr-484	213	4	oak	oak	NOUN
ftr-484	213	5	knoll	knoll	PROPN
ftr-484	213	6	cellar	cellar	PROPN
ftr-484	213	7	v.	v.	PROPN
ftr-484	213	8	commissioner	commissioner	PROPN
ftr-484	213	9	,	,	PUNCT
ftr-484	213	10	68	68	NUM
ftr-484	213	11	t.c	t.c	PROPN
ftr-484	213	12	.	.	PROPN
ftr-484	213	13	memo	memo	NOUN
ftr-484	213	14	(	(	PUNCT
ftr-484	213	15	cch	cch	PROPN
ftr-484	213	16	)	)	PUNCT
ftr-484	213	17	412	412	NUM
ftr-484	213	18	,	,	PUNCT
ftr-484	213	19	420	420	NUM
ftr-484	213	20	,	,	PUNCT
ftr-484	213	21	t.c	t.c	PROPN
ftr-484	213	22	.	.	PROPN
ftr-484	213	23	memo	memo	NOUN
ftr-484	213	24	(	(	PUNCT
ftr-484	213	25	ria	ria	PROPN
ftr-484	213	26	)	)	PUNCT
ftr-484	213	27	94,396	94,396	NUM
ftr-484	213	28	(	(	PUNCT
ftr-484	213	29	1994	1994	NUM
ftr-484	213	30	)	)	PUNCT
ftr-484	213	31	(	(	PUNCT
ftr-484	213	32	using	use	VERB
ftr-484	213	33	similar	similar	ADJ
ftr-484	213	34	language	language	NOUN
ftr-484	213	35	)	)	PUNCT
ftr-484	213	36	.	.	PUNCT
ftr-484	214	1	34	34	NUM
ftr-484	214	2	.	.	PUNCT
ftr-484	215	1	for	for	ADP
ftr-484	215	2	example	example	NOUN
ftr-484	215	3	,	,	PUNCT
ftr-484	215	4	a	a	DET
ftr-484	215	5	district	district	NOUN
ftr-484	215	6	court	court	NOUN
ftr-484	215	7	judge	judge	NOUN
ftr-484	215	8	stated	state	VERB
ftr-484	215	9	:	:	PUNCT
ftr-484	215	10	under	under	ADP
ftr-484	215	11	the	the	DET
ftr-484	215	12	fifo	fifo	ADJ
ftr-484	215	13	method	method	NOUN
ftr-484	215	14	the	the	DET
ftr-484	215	15	earliest	early	ADJ
ftr-484	215	16	historical	historical	ADJ
ftr-484	215	17	costs	cost	NOUN
ftr-484	215	18	are	be	AUX
ftr-484	215	19	matched	match	VERB
ftr-484	215	20	against	against	ADP
ftr-484	215	21	current	current	ADJ
ftr-484	215	22	revenues	revenue	NOUN
ftr-484	215	23	and	and	CCONJ
ftr-484	215	24	,	,	PUNCT
ftr-484	215	25	to	to	ADP
ftr-484	215	26	the	the	DET
ftr-484	215	27	extent	extent	NOUN
ftr-484	215	28	that	that	SCONJ
ftr-484	215	29	current	current	ADJ
ftr-484	215	30	costs	cost	NOUN
ftr-484	215	31	exceed	exceed	VERB
ftr-484	215	32	such	such	ADJ
ftr-484	215	33	historical	historical	ADJ
ftr-484	215	34	costs	cost	NOUN
ftr-484	215	35	,	,	PUNCT
ftr-484	215	36	gross	gross	ADJ
ftr-484	215	37	profit	profit	NOUN
ftr-484	215	38	is	be	AUX
ftr-484	215	39	overstated	overstate	VERB
ftr-484	215	40	and	and	CCONJ
ftr-484	215	41	distorted	distort	VERB
ftr-484	215	42	.	.	PUNCT
ftr-484	216	1	rather	rather	ADV
ftr-484	216	2	than	than	ADP
ftr-484	216	3	being	be	AUX
ftr-484	216	4	available	available	ADJ
ftr-484	216	5	totally	totally	ADV
ftr-484	216	6	for	for	ADP
ftr-484	216	7	the	the	DET
ftr-484	216	8	payment	payment	NOUN
ftr-484	216	9	of	of	ADP
ftr-484	216	10	operating	operating	NOUN
ftr-484	216	11	expenses	expense	NOUN
ftr-484	216	12	,	,	PUNCT
ftr-484	216	13	the	the	DET
ftr-484	216	14	repayment	repayment	NOUN
ftr-484	216	15	of	of	ADP
ftr-484	216	16	debt	debt	NOUN
ftr-484	216	17	,	,	PUNCT
ftr-484	216	18	new	new	ADJ
ftr-484	216	19	investment	investment	NOUN
ftr-484	216	20	,	,	PUNCT
ftr-484	216	21	distribution	distribution	NOUN
ftr-484	216	22	to	to	ADP
ftr-484	216	23	owners	owner	NOUN
ftr-484	216	24	and	and	CCONJ
ftr-484	216	25	the	the	DET
ftr-484	216	26	like	like	ADJ
ftr-484	216	27	,	,	PUNCT
ftr-484	216	28	a	a	DET
ftr-484	216	29	portion	portion	NOUN
ftr-484	216	30	of	of	ADP
ftr-484	216	31	such	such	ADJ
ftr-484	216	32	'	'	PUNCT
ftr-484	216	33	profit	profit	NOUN
ftr-484	216	34	'	'	PUNCT
ftr-484	216	35	must	must	AUX
ftr-484	216	36	be	be	AUX
ftr-484	216	37	used	use	VERB
ftr-484	216	38	merely	merely	ADV
ftr-484	216	39	to	to	PART
ftr-484	216	40	replace	replace	VERB
ftr-484	216	41	the	the	DET
ftr-484	216	42	inventory	inventory	NOUN
ftr-484	216	43	which	which	PRON
ftr-484	216	44	was	be	AUX
ftr-484	216	45	sold	sell	VERB
ftr-484	216	46	.	.	PUNCT
ftr-484	217	1	it	it	PRON
ftr-484	217	2	is	be	AUX
ftr-484	217	3	this	this	DET
ftr-484	217	4	distortion	distortion	NOUN
ftr-484	217	5	of	of	ADP
ftr-484	217	6	profit	profit	NOUN
ftr-484	217	7	which	which	PRON
ftr-484	217	8	may	may	AUX
ftr-484	217	9	be	be	AUX
ftr-484	217	10	substantially	substantially	ADV
ftr-484	217	11	mitigated	mitigate	VERB
ftr-484	217	12	by	by	ADP
ftr-484	217	13	the	the	DET
ftr-484	217	14	use	use	NOUN
ftr-484	217	15	of	of	ADP
ftr-484	217	16	lifo	lifo	NOUN
ftr-484	217	17	.	.	PUNCT
ftr-484	218	1	the	the	DET
ftr-484	218	2	objective	objective	NOUN
ftr-484	218	3	of	of	ADP
ftr-484	218	4	the	the	DET
ftr-484	218	5	lifo	lifo	NOUN
ftr-484	218	6	method	method	NOUN
ftr-484	218	7	is	be	AUX
ftr-484	218	8	to	to	PART
ftr-484	218	9	match	match	VERB
ftr-484	218	10	relatively	relatively	ADV
ftr-484	218	11	current	current	ADJ
ftr-484	218	12	costs	cost	NOUN
ftr-484	218	13	against	against	ADP
ftr-484	218	14	current	current	ADJ
ftr-484	218	15	revenues	revenue	NOUN
ftr-484	218	16	in	in	ADP
ftr-484	218	17	order	order	NOUN
ftr-484	218	18	to	to	PART
ftr-484	218	19	produce	produce	VERB
ftr-484	218	20	a	a	DET
ftr-484	218	21	more	more	ADV
ftr-484	218	22	realistic	realistic	ADJ
ftr-484	218	23	gross	gross	ADJ
ftr-484	218	24	profit	profit	NOUN
ftr-484	218	25	.	.	PUNCT
ftr-484	219	1	william	william	PROPN
ftr-484	219	2	powell	powell	PROPN
ftr-484	219	3	co.	co.	PROPN
ftr-484	219	4	v.	v.	ADP
ftr-484	219	5	united	united	PROPN
ftr-484	219	6	states	states	PROPN
ftr-484	219	7	,	,	PUNCT
ftr-484	219	8	524	524	NUM
ftr-484	219	9	f.	f.	PROPN
ftr-484	219	10	supp	supp	PROPN
ftr-484	219	11	.	.	PUNCT
ftr-484	220	1	841	841	NUM
ftr-484	220	2	,	,	PUNCT
ftr-484	220	3	844	844	NUM
ftr-484	220	4	-	-	SYM
ftr-484	220	5	45	45	NUM
ftr-484	220	6	(	(	PUNCT
ftr-484	220	7	s.d	s.d	PROPN
ftr-484	220	8	.	.	PROPN
ftr-484	220	9	ohio	ohio	PROPN
ftr-484	220	10	1981	1981	NUM
ftr-484	220	11	)	)	PUNCT
ftr-484	220	12	(	(	PUNCT
ftr-484	220	13	quoting	quote	VERB
ftr-484	220	14	stephen	stephen	PROPN
ftr-484	220	15	f.	f.	PROPN
ftr-484	220	16	gertzman	gertzman	PROPN
ftr-484	220	17	,	,	PUNCT
ftr-484	220	18	lifo	lifo	NOUN
ftr-484	220	19	:	:	PUNCT
ftr-484	220	20	current	current	ADJ
ftr-484	220	21	problems	problem	NOUN
ftr-484	220	22	and	and	CCONJ
ftr-484	220	23	needed	need	VERB
ftr-484	220	24	changes	change	NOUN
ftr-484	220	25	,	,	PUNCT
ftr-484	220	26	34	34	NUM
ftr-484	220	27	n.y.u	n.y.u	NOUN
ftr-484	220	28	.	.	PUNCT
ftr-484	220	29	inst	inst	PROPN
ftr-484	220	30	.	.	PUNCT
ftr-484	221	1	on	on	ADP
ftr-484	221	2	fed	fed	PROPN
ftr-484	221	3	.	.	PUNCT
ftr-484	222	1	tax	tax	NOUN
ftr-484	222	2	.	.	PUNCT
ftr-484	223	1	234	234	NUM
ftr-484	223	2	,	,	PUNCT
ftr-484	223	3	240	240	NUM
ftr-484	223	4	(	(	PUNCT
ftr-484	223	5	1976	1976	NUM
ftr-484	223	6	)	)	PUNCT
ftr-484	223	7	)	)	PUNCT
ftr-484	223	8	.	.	PUNCT
ftr-484	224	1	another	another	DET
ftr-484	224	2	statement	statement	NOUN
ftr-484	224	3	of	of	ADP
ftr-484	224	4	the	the	DET
ftr-484	224	5	idea	idea	NOUN
ftr-484	224	6	:	:	PUNCT
ftr-484	224	7	if	if	SCONJ
ftr-484	224	8	the	the	DET
ftr-484	224	9	taxpayer	taxpayer	NOUN
ftr-484	224	10	were	be	AUX
ftr-484	224	11	to	to	PART
ftr-484	224	12	use	use	VERB
ftr-484	224	13	the	the	DET
ftr-484	224	14	first	first	ADJ
ftr-484	224	15	in	in	ADV
ftr-484	224	16	,	,	PUNCT
ftr-484	224	17	first	first	ADV
ftr-484	224	18	out	out	ADV
ftr-484	224	19	(	(	PUNCT
ftr-484	224	20	fifo	fifo	ADJ
ftr-484	224	21	)	)	PUNCT
ftr-484	224	22	method	method	NOUN
ftr-484	224	23	,	,	PUNCT
ftr-484	224	24	it	it	PRON
ftr-484	224	25	would	would	AUX
ftr-484	224	26	realize	realize	VERB
ftr-484	224	27	greater	great	ADJ
ftr-484	224	28	income	income	NOUN
ftr-484	224	29	earlier	early	ADV
ftr-484	224	30	because	because	SCONJ
ftr-484	224	31	lower	low	ADJ
ftr-484	224	32	priced	price	VERB
ftr-484	224	33	goods	good	NOUN
ftr-484	224	34	are	be	AUX
ftr-484	224	35	the	the	DET
ftr-484	224	36	first	first	ADJ
ftr-484	224	37	sold	sell	VERB
ftr-484	224	38	.	.	PUNCT
ftr-484	225	1	however	however	ADV
ftr-484	225	2	,	,	PUNCT
ftr-484	225	3	that	that	SCONJ
ftr-484	225	4	greater	great	ADJ
ftr-484	225	5	income	income	NOUN
ftr-484	225	6	would	would	AUX
ftr-484	225	7	not	not	PART
ftr-484	225	8	account	account	VERB
ftr-484	225	9	for	for	ADP
ftr-484	225	10	the	the	DET
ftr-484	225	11	cost	cost	NOUN
ftr-484	225	12	of	of	ADP
ftr-484	225	13	replacing	replace	VERB
ftr-484	225	14	goods	good	NOUN
ftr-484	225	15	in	in	ADP
ftr-484	225	16	inventory	inventory	NOUN
ftr-484	225	17	.	.	PUNCT
ftr-484	226	1	under	under	ADP
ftr-484	226	2	lifo	lifo	NOUN
ftr-484	226	3	,	,	PUNCT
ftr-484	226	4	the	the	DET
ftr-484	226	5	higher	high	ADJ
ftr-484	226	6	income	income	NOUN
ftr-484	226	7	from	from	ADP
ftr-484	226	8	the	the	DET
ftr-484	226	9	sale	sale	NOUN
ftr-484	226	10	of	of	ADP
ftr-484	226	11	lower	low	ADJ
ftr-484	226	12	cost	cost	NOUN
ftr-484	226	13	,	,	PUNCT
ftr-484	226	14	earlier	early	ADV
ftr-484	226	15	-	-	PUNCT
ftr-484	226	16	produced	produce	VERB
ftr-484	226	17	or	or	CCONJ
ftr-484	226	18	purchased	purchase	VERB
ftr-484	226	19	goods	good	NOUN
ftr-484	226	20	is	be	AUX
ftr-484	226	21	deferred	defer	VERB
ftr-484	226	22	until	until	SCONJ
ftr-484	226	23	the	the	DET
ftr-484	226	24	business	business	NOUN
ftr-484	226	25	depletes	deplete	VERB
ftr-484	226	26	its	its	PRON
ftr-484	226	27	prior	prior	ADJ
ftr-484	226	28	-	-	PUNCT
ftr-484	226	29	year	year	NOUN
ftr-484	226	30	inventory	inventory	NOUN
ftr-484	226	31	.	.	PUNCT
ftr-484	227	1	lifo	lifo	NOUN
ftr-484	227	2	allows	allow	VERB
ftr-484	227	3	the	the	DET
ftr-484	227	4	taxpayer	taxpayer	NOUN
ftr-484	227	5	to	to	PART
ftr-484	227	6	match	match	VERB
ftr-484	227	7	current	current	ADJ
ftr-484	227	8	costs	cost	NOUN
ftr-484	227	9	with	with	ADP
ftr-484	227	10	current	current	ADJ
ftr-484	227	11	revenues	revenue	NOUN
ftr-484	227	12	more	more	ADV
ftr-484	227	13	accurately	accurately	ADV
ftr-484	227	14	,	,	PUNCT
ftr-484	227	15	but	but	CCONJ
ftr-484	227	16	usually	usually	ADV
ftr-484	227	17	it	it	PRON
ftr-484	227	18	results	result	VERB
ftr-484	227	19	in	in	ADP
ftr-484	227	20	lower	low	ADJ
ftr-484	227	21	taxes	taxis	NOUN
ftr-484	227	22	.	.	PUNCT
ftr-484	228	1	this	this	PRON
ftr-484	228	2	is	be	AUX
ftr-484	228	3	acceptable	acceptable	ADJ
ftr-484	228	4	because	because	SCONJ
ftr-484	228	5	the	the	DET
ftr-484	228	6	lower	low	ADJ
ftr-484	228	7	taxes	taxis	NOUN
ftr-484	228	8	on	on	ADP
ftr-484	228	9	lower	low	ADJ
ftr-484	228	10	income	income	NOUN
ftr-484	228	11	is	be	AUX
ftr-484	228	12	attributable	attributable	ADJ
ftr-484	228	13	to	to	ADP
ftr-484	228	14	inventory	inventory	NOUN
ftr-484	228	15	inflation	inflation	NOUN
ftr-484	228	16	.	.	PUNCT
ftr-484	229	1	kohler	kohler	PROPN
ftr-484	229	2	co.	co.	PROPN
ftr-484	229	3	v.	v.	PROPN
ftr-484	229	4	united	united	PROPN
ftr-484	229	5	states	states	PROPN
ftr-484	229	6	,	,	PUNCT
ftr-484	229	7	95	95	NUM
ftr-484	229	8	-	-	SYM
ftr-484	229	9	2	2	NUM
ftr-484	229	10	u.s	u.s	PROPN
ftr-484	229	11	.	.	PROPN
ftr-484	229	12	tax	tax	PROPN
ftr-484	229	13	cas	cas	PROPN
ftr-484	229	14	.	.	PROPN
ftr-484	230	1	50,600	50,600	NUM
ftr-484	230	2	(	(	PUNCT
ftr-484	230	3	ct	ct	NOUN
ftr-484	230	4	.	.	PUNCT
ftr-484	230	5	cl	cl	NOUN
ftr-484	230	6	.	.	PUNCT
ftr-484	230	7	1995	1995	NUM
ftr-484	230	8	)	)	PUNCT
ftr-484	230	9	.	.	PUNCT
ftr-484	231	1	35	35	NUM
ftr-484	231	2	.	.	X
ftr-484	231	3	bloom	bloom	PROPN
ftr-484	231	4	&	&	CCONJ
ftr-484	231	5	debessay	debessay	PROPN
ftr-484	231	6	,	,	PUNCT
ftr-484	231	7	supra	supra	PROPN
ftr-484	231	8	note	note	NOUN
ftr-484	231	9	16	16	NUM
ftr-484	231	10	,	,	PUNCT
ftr-484	231	11	at	at	ADP
ftr-484	231	12	94	94	NUM
ftr-484	231	13	.	.	PUNCT
ftr-484	232	1	these	these	DET
ftr-484	232	2	three	three	NUM
ftr-484	232	3	alternatives	alternative	NOUN
ftr-484	232	4	are	be	AUX
ftr-484	232	5	derived	derive	VERB
ftr-484	232	6	from	from	ADP
ftr-484	232	7	a	a	DET
ftr-484	232	8	report	report	NOUN
ftr-484	232	9	submitted	submit	VERB
ftr-484	232	10	to	to	ADP
ftr-484	232	11	the	the	DET
ftr-484	232	12	british	british	ADJ
ftr-484	232	13	parliament	parliament	NOUN
ftr-484	232	14	in	in	ADP
ftr-484	232	15	1975	1975	NUM
ftr-484	232	16	by	by	ADP
ftr-484	232	17	a	a	DET
ftr-484	232	18	committee	committee	NOUN
ftr-484	232	19	chaired	chair	VERB
ftr-484	232	20	by	by	ADP
ftr-484	232	21	f.e.p	f.e.p	PROPN
ftr-484	232	22	.	.	PUNCT
ftr-484	233	1	sandilands	sandilands	PROPN
ftr-484	233	2	,	,	PUNCT
ftr-484	233	3	esq	esq	PROPN
ftr-484	233	4	.	.	PUNCT
ftr-484	234	1	inflation	inflation	NOUN
ftr-484	234	2	accounting	accounting	PROPN
ftr-484	234	3	committee	committee	PROPN
ftr-484	234	4	,	,	PUNCT
ftr-484	234	5	inflation	inflation	NOUN
ftr-484	234	6	accounting	account	VERB
ftr-484	234	7	117	117	NUM
ftr-484	234	8	,	,	PUNCT
ftr-484	234	9	at	at	ADP
ftr-484	234	10	35	35	NUM
ftr-484	234	11	(	(	PUNCT
ftr-484	234	12	1975	1975	NUM
ftr-484	234	13	)	)	PUNCT
ftr-484	235	1	[	[	X
ftr-484	235	2	hereinafter	hereinafter	NOUN
ftr-484	235	3	sandilands	sandiland	NOUN
ftr-484	235	4	report	report	VERB
ftr-484	235	5	]	]	PUNCT
ftr-484	235	6	.	.	PUNCT
ftr-484	236	1	[	[	X
ftr-484	236	2	vol	vol	NOUN
ftr-484	236	3	2:10	2:10	NUM
ftr-484	236	4	demystif6.ing	demystif6.e	VERB
ftr-484	236	5	lifo	lifo	NOUN
ftr-484	236	6	for	for	ADP
ftr-484	236	7	the	the	DET
ftr-484	236	8	inventory	inventory	NOUN
ftr-484	236	9	component	component	NOUN
ftr-484	236	10	of	of	ADP
ftr-484	236	11	physical	physical	ADJ
ftr-484	236	12	capital	capital	NOUN
ftr-484	236	13	,	,	PUNCT
ftr-484	236	14	the	the	DET
ftr-484	236	15	first	first	ADJ
ftr-484	236	16	two	two	NUM
ftr-484	236	17	of	of	ADP
ftr-484	236	18	these	these	DET
ftr-484	236	19	interpretations	interpretation	NOUN
ftr-484	236	20	are	be	AUX
ftr-484	236	21	most	most	ADV
ftr-484	236	22	relevant.36	relevant.36	VERB
ftr-484	236	23	the	the	DET
ftr-484	236	24	first	first	ADJ
ftr-484	236	25	approach	approach	NOUN
ftr-484	236	26	-	-	PUNCT
ftr-484	236	27	maintaining	maintain	VERB
ftr-484	236	28	identical	identical	ADJ
ftr-484	236	29	or	or	CCONJ
ftr-484	236	30	similar	similar	ADJ
ftr-484	236	31	physical	physical	ADJ
ftr-484	236	32	assets	asset	NOUN
ftr-484	236	33	-	-	PUNCT
ftr-484	236	34	presents	present	VERB
ftr-484	236	35	definitional	definitional	ADJ
ftr-484	236	36	questions	question	NOUN
ftr-484	236	37	that	that	PRON
ftr-484	236	38	inhibit	inhibit	VERB
ftr-484	236	39	its	its	PRON
ftr-484	236	40	practical	practical	ADJ
ftr-484	236	41	implementation	implementation	NOUN
ftr-484	236	42	.	.	PUNCT
ftr-484	237	1	similarity	similarity	NOUN
ftr-484	237	2	is	be	AUX
ftr-484	237	3	a	a	DET
ftr-484	237	4	matter	matter	NOUN
ftr-484	237	5	of	of	ADP
ftr-484	237	6	degree	degree	NOUN
ftr-484	237	7	.	.	PUNCT
ftr-484	238	1	7	7	NUM
ftr-484	238	2	how	how	SCONJ
ftr-484	238	3	many	many	ADJ
ftr-484	238	4	characteristics	characteristic	NOUN
ftr-484	238	5	must	must	AUX
ftr-484	238	6	be	be	AUX
ftr-484	238	7	the	the	DET
ftr-484	238	8	same	same	ADJ
ftr-484	238	9	in	in	ADP
ftr-484	238	10	order	order	NOUN
ftr-484	238	11	for	for	SCONJ
ftr-484	238	12	the	the	DET
ftr-484	238	13	inventory	inventory	NOUN
ftr-484	238	14	assets	asset	NOUN
ftr-484	238	15	to	to	PART
ftr-484	238	16	be	be	AUX
ftr-484	238	17	similar	similar	ADJ
ftr-484	238	18	?	?	PUNCT
ftr-484	239	1	stated	state	VERB
ftr-484	239	2	differently	differently	ADV
ftr-484	239	3	,	,	PUNCT
ftr-484	239	4	at	at	ADP
ftr-484	239	5	what	what	DET
ftr-484	239	6	point	point	NOUN
ftr-484	239	7	should	should	AUX
ftr-484	239	8	a	a	DET
ftr-484	239	9	change	change	NOUN
ftr-484	239	10	in	in	ADP
ftr-484	239	11	the	the	DET
ftr-484	239	12	composition	composition	NOUN
ftr-484	239	13	of	of	ADP
ftr-484	239	14	inventory	inventory	NOUN
ftr-484	239	15	justify	justify	VERB
ftr-484	239	16	treating	treat	VERB
ftr-484	239	17	the	the	DET
ftr-484	239	18	firm	firm	NOUN
ftr-484	239	19	as	as	ADP
ftr-484	239	20	having	having	AUX
ftr-484	239	21	liquidated	liquidate	VERB
ftr-484	239	22	its	its	PRON
ftr-484	239	23	former	former	ADJ
ftr-484	239	24	inventory	inventory	NOUN
ftr-484	239	25	and	and	CCONJ
ftr-484	239	26	entered	enter	VERB
ftr-484	239	27	into	into	ADP
ftr-484	239	28	a	a	DET
ftr-484	239	29	new	new	ADJ
ftr-484	239	30	productive	productive	ADJ
ftr-484	239	31	activity	activity	NOUN
ftr-484	239	32	,	,	PUNCT
ftr-484	239	33	requiring	require	VERB
ftr-484	239	34	that	that	SCONJ
ftr-484	239	35	taxes	taxis	NOUN
ftr-484	239	36	be	be	AUX
ftr-484	239	37	imposed	impose	VERB
ftr-484	239	38	on	on	ADP
ftr-484	239	39	deferred	deferred	ADJ
ftr-484	239	40	gains	gain	NOUN
ftr-484	239	41	?	?	PUNCT
ftr-484	240	1	a	a	DET
ftr-484	240	2	requirement	requirement	NOUN
ftr-484	240	3	of	of	ADP
ftr-484	240	4	physical	physical	ADJ
ftr-484	240	5	similarity	similarity	NOUN
ftr-484	240	6	presents	present	VERB
ftr-484	240	7	the	the	DET
ftr-484	240	8	potential	potential	NOUN
ftr-484	240	9	for	for	ADP
ftr-484	240	10	liquidations	liquidation	NOUN
ftr-484	240	11	-	-	PUNCT
ftr-484	240	12	and	and	CCONJ
ftr-484	240	13	hence	hence	ADV
ftr-484	240	14	recognition	recognition	NOUN
ftr-484	240	15	of	of	ADP
ftr-484	240	16	deferred	deferred	ADJ
ftr-484	240	17	holding	hold	VERB
ftr-484	240	18	gains	gain	NOUN
ftr-484	240	19	-	-	PUNCT
ftr-484	240	20	resulting	result	VERB
ftr-484	240	21	from	from	ADP
ftr-484	240	22	changes	change	NOUN
ftr-484	240	23	in	in	ADP
ftr-484	240	24	the	the	DET
ftr-484	240	25	composition	composition	NOUN
ftr-484	240	26	of	of	ADP
ftr-484	240	27	inventory	inventory	NOUN
ftr-484	240	28	.	.	PUNCT
ftr-484	241	1	if	if	SCONJ
ftr-484	241	2	physical	physical	ADJ
ftr-484	241	3	identity	identity	NOUN
ftr-484	241	4	or	or	CCONJ
ftr-484	241	5	similarity	similarity	NOUN
ftr-484	241	6	were	be	AUX
ftr-484	241	7	required	require	VERB
ftr-484	241	8	,	,	PUNCT
ftr-484	241	9	inventory	inventory	NOUN
ftr-484	241	10	composition	composition	NOUN
ftr-484	241	11	changes	change	NOUN
ftr-484	241	12	caused	cause	VERB
ftr-484	241	13	by	by	ADP
ftr-484	241	14	such	such	ADJ
ftr-484	241	15	factors	factor	NOUN
ftr-484	241	16	as	as	ADP
ftr-484	241	17	variation	variation	NOUN
ftr-484	241	18	in	in	ADP
ftr-484	241	19	quality	quality	NOUN
ftr-484	241	20	or	or	CCONJ
ftr-484	241	21	stylistic	stylistic	ADJ
ftr-484	241	22	or	or	CCONJ
ftr-484	241	23	technological	technological	ADJ
ftr-484	241	24	innovation	innovation	NOUN
ftr-484	241	25	could	could	AUX
ftr-484	241	26	require	require	VERB
ftr-484	241	27	frequent	frequent	ADJ
ftr-484	241	28	inclusions	inclusion	NOUN
ftr-484	241	29	of	of	ADP
ftr-484	241	30	holding	hold	VERB
ftr-484	241	31	gains	gain	NOUN
ftr-484	241	32	in	in	ADP
ftr-484	241	33	income	income	NOUN
ftr-484	241	34	.	.	PUNCT
ftr-484	241	35	"	"	PUNCT
ftr-484	242	1	that	that	DET
ftr-484	242	2	result	result	NOUN
ftr-484	242	3	is	be	AUX
ftr-484	242	4	inconsistent	inconsistent	ADJ
ftr-484	242	5	with	with	ADP
ftr-484	242	6	the	the	DET
ftr-484	242	7	underlying	underlie	VERB
ftr-484	242	8	realities	reality	NOUN
ftr-484	242	9	of	of	ADP
ftr-484	242	10	a	a	DET
ftr-484	242	11	going	go	VERB
ftr-484	242	12	concern	concern	NOUN
ftr-484	242	13	-	-	PUNCT
ftr-484	242	14	if	if	SCONJ
ftr-484	242	15	a	a	DET
ftr-484	242	16	firm	firm	NOUN
ftr-484	242	17	is	be	AUX
ftr-484	242	18	to	to	PART
ftr-484	242	19	continue	continue	VERB
ftr-484	242	20	its	its	PRON
ftr-484	242	21	operations	operation	NOUN
ftr-484	242	22	,	,	PUNCT
ftr-484	242	23	it	it	PRON
ftr-484	242	24	must	must	AUX
ftr-484	242	25	adapt	adapt	VERB
ftr-484	242	26	its	its	PRON
ftr-484	242	27	inventory	inventory	NOUN
ftr-484	242	28	to	to	ADP
ftr-484	242	29	a	a	DET
ftr-484	242	30	changing	change	VERB
ftr-484	242	31	environment	environment	NOUN
ftr-484	242	32	.	.	PUNCT
ftr-484	243	1	the	the	DET
ftr-484	243	2	firm	firm	NOUN
ftr-484	243	3	's	's	PART
ftr-484	243	4	shift	shift	NOUN
ftr-484	243	5	to	to	ADP
ftr-484	243	6	different	different	ADJ
ftr-484	243	7	inventory	inventory	NOUN
ftr-484	243	8	items	item	NOUN
ftr-484	243	9	arguably	arguably	ADV
ftr-484	243	10	does	do	AUX
ftr-484	243	11	not	not	PART
ftr-484	243	12	put	put	VERB
ftr-484	243	13	the	the	DET
ftr-484	243	14	firm	firm	NOUN
ftr-484	243	15	in	in	ADP
ftr-484	243	16	a	a	DET
ftr-484	243	17	position	position	NOUN
ftr-484	243	18	to	to	PART
ftr-484	243	19	make	make	VERB
ftr-484	243	20	sustainable	sustainable	ADJ
ftr-484	243	21	distributions	distribution	NOUN
ftr-484	243	22	to	to	ADP
ftr-484	243	23	owners	owner	NOUN
ftr-484	243	24	(	(	PUNCT
ftr-484	243	25	or	or	CCONJ
ftr-484	243	26	to	to	ADP
ftr-484	243	27	the	the	DET
ftr-484	243	28	government	government	NOUN
ftr-484	243	29	in	in	ADP
ftr-484	243	30	the	the	DET
ftr-484	243	31	form	form	NOUN
ftr-484	243	32	of	of	ADP
ftr-484	243	33	taxes	taxis	NOUN
ftr-484	243	34	)	)	PUNCT
ftr-484	243	35	.	.	PUNCT
ftr-484	244	1	the	the	DET
ftr-484	244	2	second	second	ADJ
ftr-484	244	3	approach	approach	NOUN
ftr-484	244	4	-	-	PUNCT
ftr-484	244	5	maintaining	maintain	VERB
ftr-484	244	6	the	the	DET
ftr-484	244	7	same	same	ADJ
ftr-484	244	8	volume	volume	NOUN
ftr-484	244	9	of	of	ADP
ftr-484	244	10	inventory	inventory	NOUN
ftr-484	244	11	without	without	ADP
ftr-484	244	12	requiring	require	VERB
ftr-484	244	13	physical	physical	ADJ
ftr-484	244	14	similarity	similarity	NOUN
ftr-484	244	15	(	(	PUNCT
ftr-484	244	16	or	or	CCONJ
ftr-484	244	17	perhaps	perhaps	ADV
ftr-484	244	18	by	by	ADP
ftr-484	244	19	applying	apply	VERB
ftr-484	244	20	a	a	DET
ftr-484	244	21	very	very	ADV
ftr-484	244	22	general	general	ADJ
ftr-484	244	23	standard	standard	NOUN
ftr-484	244	24	of	of	ADP
ftr-484	244	25	similarity)-has	similarity)-has	PROPN
ftr-484	244	26	the	the	DET
ftr-484	244	27	potential	potential	NOUN
ftr-484	244	28	to	to	PART
ftr-484	244	29	avoid	avoid	VERB
ftr-484	244	30	the	the	DET
ftr-484	244	31	effects	effect	NOUN
ftr-484	244	32	of	of	ADP
ftr-484	244	33	frequent	frequent	ADJ
ftr-484	244	34	liquidations	liquidation	NOUN
ftr-484	244	35	imposed	impose	VERB
ftr-484	244	36	by	by	ADP
ftr-484	244	37	the	the	DET
ftr-484	244	38	first	first	ADJ
ftr-484	244	39	alternative.39	alternative.39	NOUN
ftr-484	244	40	however	however	ADV
ftr-484	244	41	,	,	PUNCT
ftr-484	244	42	measuring	measure	VERB
ftr-484	244	43	volume	volume	NOUN
ftr-484	244	44	36	36	NUM
ftr-484	244	45	.	.	PUNCT
ftr-484	245	1	the	the	DET
ftr-484	245	2	third	third	ADJ
ftr-484	245	3	alternative	alternative	NOUN
ftr-484	245	4	,	,	PUNCT
ftr-484	245	5	which	which	PRON
ftr-484	245	6	focuses	focus	VERB
ftr-484	245	7	on	on	ADP
ftr-484	245	8	maintaining	maintain	VERB
ftr-484	245	9	capacity	capacity	NOUN
ftr-484	245	10	to	to	PART
ftr-484	245	11	produce	produce	VERB
ftr-484	245	12	the	the	DET
ftr-484	245	13	same	same	ADJ
ftr-484	245	14	value	value	NOUN
ftr-484	245	15	of	of	ADP
ftr-484	245	16	goods	good	NOUN
ftr-484	245	17	,	,	PUNCT
ftr-484	245	18	takes	take	VERB
ftr-484	245	19	into	into	ADP
ftr-484	245	20	account	account	NOUN
ftr-484	245	21	changes	change	NOUN
ftr-484	245	22	in	in	ADP
ftr-484	245	23	the	the	DET
ftr-484	245	24	selling	sell	VERB
ftr-484	245	25	prices	price	NOUN
ftr-484	245	26	of	of	ADP
ftr-484	245	27	goods	good	NOUN
ftr-484	245	28	.	.	PUNCT
ftr-484	246	1	bloom	bloom	NOUN
ftr-484	246	2	&	&	CCONJ
ftr-484	246	3	debessay	debessay	PROPN
ftr-484	246	4	,	,	PUNCT
ftr-484	246	5	supra	supra	PROPN
ftr-484	246	6	note	note	NOUN
ftr-484	246	7	16	16	NUM
ftr-484	246	8	,	,	PUNCT
ftr-484	246	9	at	at	ADP
ftr-484	246	10	95	95	NUM
ftr-484	246	11	.	.	PUNCT
ftr-484	247	1	according	accord	VERB
ftr-484	247	2	to	to	ADP
ftr-484	247	3	the	the	DET
ftr-484	247	4	sandilands	sandiland	NOUN
ftr-484	247	5	report	report	NOUN
ftr-484	247	6	.	.	PUNCT
ftr-484	248	1	this	this	DET
ftr-484	248	2	alternative	alternative	ADJ
ftr-484	248	3	"	"	PUNCT
ftr-484	248	4	attempts	attempt	NOUN
ftr-484	248	5	...	...	PUNCT
ftr-484	248	6	to	to	PART
ftr-484	248	7	take	take	VERB
ftr-484	248	8	account	account	NOUN
ftr-484	248	9	of	of	ADP
ftr-484	248	10	the	the	DET
ftr-484	248	11	fact	fact	NOUN
ftr-484	248	12	that	that	SCONJ
ftr-484	248	13	because	because	SCONJ
ftr-484	248	14	of	of	ADP
ftr-484	248	15	price	price	NOUN
ftr-484	248	16	changes	change	NOUN
ftr-484	248	17	the	the	DET
ftr-484	248	18	value	value	NOUN
ftr-484	248	19	of	of	ADP
ftr-484	248	20	the	the	DET
ftr-484	248	21	company	company	NOUN
ftr-484	248	22	's	's	PART
ftr-484	248	23	products	product	NOUN
ftr-484	248	24	may	may	AUX
ftr-484	248	25	be	be	AUX
ftr-484	248	26	increasing	increase	VERB
ftr-484	248	27	while	while	SCONJ
ftr-484	248	28	its	its	PRON
ftr-484	248	29	physical	physical	ADJ
ftr-484	248	30	inventory	inventory	NOUN
ftr-484	248	31	of	of	ADP
ftr-484	248	32	productive	productive	ADJ
ftr-484	248	33	assets	asset	NOUN
ftr-484	248	34	may	may	AUX
ftr-484	248	35	be	be	AUX
ftr-484	248	36	static	static	ADJ
ftr-484	248	37	or	or	CCONJ
ftr-484	248	38	decreasing	decrease	VERB
ftr-484	248	39	.	.	PUNCT
ftr-484	248	40	"	"	PUNCT
ftr-484	249	1	sandilands	sandiland	NOUN
ftr-484	249	2	report	report	NOUN
ftr-484	249	3	,	,	PUNCT
ftr-484	249	4	supra	supra	PROPN
ftr-484	249	5	note	note	PROPN
ftr-484	249	6	35	35	NUM
ftr-484	249	7	,	,	PUNCT
ftr-484	249	8	1	1	NUM
ftr-484	249	9	118	118	NUM
ftr-484	249	10	,	,	PUNCT
ftr-484	249	11	at	at	ADP
ftr-484	249	12	35	35	NUM
ftr-484	249	13	.	.	PUNCT
ftr-484	250	1	the	the	DET
ftr-484	250	2	report	report	NOUN
ftr-484	250	3	conceded	concede	VERB
ftr-484	250	4	that	that	SCONJ
ftr-484	250	5	this	this	DET
ftr-484	250	6	approach	approach	NOUN
ftr-484	250	7	,	,	PUNCT
ftr-484	250	8	as	as	ADV
ftr-484	250	9	well	well	ADV
ftr-484	250	10	as	as	ADP
ftr-484	250	11	the	the	DET
ftr-484	250	12	second	second	ADJ
ftr-484	250	13	approach	approach	NOUN
ftr-484	250	14	focusing	focus	VERB
ftr-484	250	15	on	on	ADP
ftr-484	250	16	volume	volume	NOUN
ftr-484	250	17	,	,	PUNCT
ftr-484	250	18	were	be	AUX
ftr-484	250	19	"	"	PUNCT
ftr-484	250	20	difficult	difficult	ADJ
ftr-484	250	21	to	to	PART
ftr-484	250	22	apply	apply	VERB
ftr-484	250	23	in	in	ADP
ftr-484	250	24	practice	practice	NOUN
ftr-484	250	25	.	.	PUNCT
ftr-484	250	26	"	"	PUNCT
ftr-484	251	1	i	i	PRON
ftr-484	251	2	d.	d.	PROPN
ftr-484	251	3	since	since	SCONJ
ftr-484	251	4	our	our	PRON
ftr-484	251	5	income	income	NOUN
ftr-484	251	6	tax	tax	NOUN
ftr-484	251	7	system	system	NOUN
ftr-484	251	8	permits	permit	VERB
ftr-484	251	9	only	only	ADV
ftr-484	251	10	a	a	DET
ftr-484	251	11	cost	cost	NOUN
ftr-484	251	12	basis	basis	NOUN
ftr-484	251	13	for	for	ADP
ftr-484	251	14	lifo	lifo	NOUN
ftr-484	251	15	inventories	inventory	NOUN
ftr-484	251	16	,	,	PUNCT
ftr-484	251	17	this	this	DET
ftr-484	251	18	approach	approach	NOUN
ftr-484	251	19	focusing	focus	VERB
ftr-484	251	20	on	on	ADP
ftr-484	251	21	value	value	NOUN
ftr-484	251	22	is	be	AUX
ftr-484	251	23	not	not	PART
ftr-484	251	24	discussed	discuss	VERB
ftr-484	251	25	here	here	ADV
ftr-484	251	26	.	.	PUNCT
ftr-484	252	1	see	see	VERB
ftr-484	252	2	irc	irc	PROPN
ftr-484	252	3	§	§	PROPN
ftr-484	252	4	472(b)(2	472(b)(2	NUM
ftr-484	252	5	)	)	PUNCT
ftr-484	252	6	.	.	PUNCT
ftr-484	253	1	37	37	NUM
ftr-484	253	2	.	.	X
ftr-484	253	3	similar	similar	ADJ
ftr-484	253	4	is	be	AUX
ftr-484	253	5	defined	define	VERB
ftr-484	253	6	as	as	ADP
ftr-484	253	7	"	"	PUNCT
ftr-484	253	8	having	have	VERB
ftr-484	253	9	characteristics	characteristic	NOUN
ftr-484	253	10	in	in	ADP
ftr-484	253	11	common	common	ADJ
ftr-484	253	12	:	:	PUNCT
ftr-484	253	13	very	very	ADV
ftr-484	253	14	much	much	ADV
ftr-484	253	15	alike	alike	ADV
ftr-484	253	16	"	"	PUNCT
ftr-484	253	17	or	or	CCONJ
ftr-484	253	18	"	"	PUNCT
ftr-484	253	19	alike	alike	ADV
ftr-484	253	20	in	in	ADP
ftr-484	253	21	substance	substance	NOUN
ftr-484	253	22	or	or	CCONJ
ftr-484	253	23	essentials	essential	NOUN
ftr-484	253	24	.	.	PUNCT
ftr-484	253	25	"	"	PUNCT
ftr-484	254	1	webster	webster	PROPN
ftr-484	254	2	's	's	PART
ftr-484	254	3	third	third	ADJ
ftr-484	254	4	new	new	ADJ
ftr-484	254	5	international	international	ADJ
ftr-484	254	6	dictionary	dictionary	NOUN
ftr-484	254	7	2120	2120	NUM
ftr-484	254	8	(	(	PUNCT
ftr-484	254	9	1993	1993	NUM
ftr-484	254	10	)	)	PUNCT
ftr-484	254	11	.	.	PUNCT
ftr-484	255	1	38	38	NUM
ftr-484	255	2	.	.	PUNCT
ftr-484	256	1	for	for	ADP
ftr-484	256	2	fungible	fungible	ADJ
ftr-484	256	3	commodities	commodity	NOUN
ftr-484	256	4	,	,	PUNCT
ftr-484	256	5	units	unit	NOUN
ftr-484	256	6	such	such	ADJ
ftr-484	256	7	as	as	ADP
ftr-484	256	8	gallons	gallon	NOUN
ftr-484	256	9	,	,	PUNCT
ftr-484	256	10	pounds	pound	NOUN
ftr-484	256	11	,	,	PUNCT
ftr-484	256	12	bushels	bushel	NOUN
ftr-484	256	13	,	,	PUNCT
ftr-484	256	14	barrels	barrel	NOUN
ftr-484	256	15	,	,	PUNCT
ftr-484	256	16	and	and	CCONJ
ftr-484	256	17	the	the	DET
ftr-484	256	18	like	like	ADJ
ftr-484	256	19	may	may	AUX
ftr-484	256	20	be	be	AUX
ftr-484	256	21	easily	easily	ADV
ftr-484	256	22	compared	compare	VERB
ftr-484	256	23	over	over	ADP
ftr-484	256	24	time	time	NOUN
ftr-484	256	25	.	.	PUNCT
ftr-484	257	1	however	however	ADV
ftr-484	257	2	,	,	PUNCT
ftr-484	257	3	other	other	ADJ
ftr-484	257	4	items	item	NOUN
ftr-484	257	5	are	be	AUX
ftr-484	257	6	not	not	PART
ftr-484	257	7	so	so	ADV
ftr-484	257	8	easily	easily	ADV
ftr-484	257	9	quantified	quantify	VERB
ftr-484	257	10	and	and	CCONJ
ftr-484	257	11	compared	compare	VERB
ftr-484	257	12	.	.	PUNCT
ftr-484	258	1	the	the	DET
ftr-484	258	2	time	time	NOUN
ftr-484	258	3	period	period	NOUN
ftr-484	258	4	over	over	ADP
ftr-484	258	5	which	which	PRON
ftr-484	258	6	inventory	inventory	NOUN
ftr-484	258	7	changes	change	NOUN
ftr-484	258	8	are	be	AUX
ftr-484	258	9	measured	measure	VERB
ftr-484	258	10	could	could	AUX
ftr-484	258	11	also	also	ADV
ftr-484	258	12	affect	affect	VERB
ftr-484	258	13	the	the	DET
ftr-484	258	14	frequency	frequency	NOUN
ftr-484	258	15	of	of	ADP
ftr-484	258	16	such	such	ADJ
ftr-484	258	17	liquidations	liquidation	NOUN
ftr-484	258	18	.	.	PUNCT
ftr-484	259	1	for	for	ADP
ftr-484	259	2	example	example	NOUN
ftr-484	259	3	,	,	PUNCT
ftr-484	259	4	if	if	SCONJ
ftr-484	259	5	comparisons	comparison	NOUN
ftr-484	259	6	are	be	AUX
ftr-484	259	7	made	make	VERB
ftr-484	259	8	on	on	ADP
ftr-484	259	9	a	a	DET
ftr-484	259	10	year	year	NOUN
ftr-484	259	11	-	-	PUNCT
ftr-484	259	12	to	to	ADP
ftr-484	259	13	-	-	PUNCT
ftr-484	259	14	year	year	NOUN
ftr-484	259	15	basis	basis	NOUN
ftr-484	259	16	only	only	ADV
ftr-484	259	17	,	,	PUNCT
ftr-484	259	18	subtle	subtle	ADJ
ftr-484	259	19	changes	change	NOUN
ftr-484	259	20	in	in	ADP
ftr-484	259	21	composition	composition	NOUN
ftr-484	259	22	might	might	AUX
ftr-484	259	23	go	go	VERB
ftr-484	259	24	unnoticed	unnoticed	ADJ
ftr-484	259	25	.	.	PUNCT
ftr-484	260	1	however	however	ADV
ftr-484	260	2	,	,	PUNCT
ftr-484	260	3	over	over	ADP
ftr-484	260	4	longer	long	ADJ
ftr-484	260	5	periods	period	NOUN
ftr-484	260	6	of	of	ADP
ftr-484	260	7	time	time	NOUN
ftr-484	260	8	,	,	PUNCT
ftr-484	260	9	the	the	DET
ftr-484	260	10	cumulative	cumulative	ADJ
ftr-484	260	11	effects	effect	NOUN
ftr-484	260	12	of	of	ADP
ftr-484	260	13	these	these	DET
ftr-484	260	14	changes	change	NOUN
ftr-484	260	15	might	might	AUX
ftr-484	260	16	be	be	AUX
ftr-484	260	17	significant	significant	ADJ
ftr-484	260	18	.	.	PUNCT
ftr-484	261	1	39	39	NUM
ftr-484	261	2	.	.	PUNCT
ftr-484	262	1	see	see	VERB
ftr-484	262	2	bloom	bloom	NOUN
ftr-484	262	3	&	&	CCONJ
ftr-484	262	4	debessay	debessay	PROPN
ftr-484	262	5	,	,	PUNCT
ftr-484	262	6	supra	supra	PROPN
ftr-484	262	7	note	note	NOUN
ftr-484	262	8	16	16	NUM
ftr-484	262	9	,	,	PUNCT
ftr-484	262	10	at	at	ADP
ftr-484	262	11	95	95	NUM
ftr-484	262	12	(	(	PUNCT
ftr-484	262	13	noting	note	VERB
ftr-484	262	14	that	that	SCONJ
ftr-484	262	15	this	this	DET
ftr-484	262	16	approach	approach	NOUN
ftr-484	262	17	"	"	PUNCT
ftr-484	262	18	accommodates	accommodate	VERB
ftr-484	262	19	technological	technological	ADJ
ftr-484	262	20	improvements	improvement	NOUN
ftr-484	262	21	and	and	CCONJ
ftr-484	262	22	in	in	ADP
ftr-484	262	23	this	this	DET
ftr-484	262	24	respect	respect	NOUN
ftr-484	262	25	is	be	AUX
ftr-484	262	26	superior	superior	ADJ
ftr-484	262	27	to	to	ADP
ftr-484	262	28	the	the	DET
ftr-484	262	29	[	[	X
ftr-484	262	30	interpretation	interpretation	NOUN
ftr-484	262	31	requiring	require	VERB
ftr-484	262	32	maintaining	maintain	VERB
ftr-484	262	33	identical	identical	ADJ
ftr-484	262	34	or	or	CCONJ
ftr-484	262	35	similar	similar	ADJ
ftr-484	262	36	physical	physical	ADJ
ftr-484	262	37	assets	asset	NOUN
ftr-484	262	38	)	)	PUNCT
ftr-484	262	39	"	"	PUNCT
ftr-484	262	40	)	)	PUNCT
ftr-484	262	41	.	.	PUNCT
ftr-484	263	1	19951	19951	NUM
ftr-484	263	2	florida	florida	PROPN
ftr-484	263	3	tax	tax	NOUN
ftr-484	263	4	review	review	NOUN
ftr-484	263	5	on	on	ADP
ftr-484	263	6	a	a	DET
ftr-484	263	7	comparable	comparable	ADJ
ftr-484	263	8	basis	basis	NOUN
ftr-484	263	9	over	over	ADP
ftr-484	263	10	time	time	NOUN
ftr-484	263	11	without	without	ADP
ftr-484	263	12	resorting	resort	VERB
ftr-484	263	13	to	to	ADP
ftr-484	263	14	physical	physical	ADJ
ftr-484	263	15	units	unit	NOUN
ftr-484	263	16	can	can	AUX
ftr-484	263	17	be	be	AUX
ftr-484	263	18	a	a	DET
ftr-484	263	19	formidable	formidable	ADJ
ftr-484	263	20	task.40	task.40	NOUN
ftr-484	263	21	assume	assume	VERB
ftr-484	263	22	that	that	SCONJ
ftr-484	263	23	in	in	ADP
ftr-484	263	24	year	year	NOUN
ftr-484	263	25	one	one	NUM
ftr-484	263	26	,	,	PUNCT
ftr-484	263	27	a	a	DET
ftr-484	263	28	firm	firm	NOUN
ftr-484	263	29	holds	hold	VERB
ftr-484	263	30	100	100	NUM
ftr-484	263	31	widgets	widget	NOUN
ftr-484	263	32	costing	cost	VERB
ftr-484	263	33	$	$	SYM
ftr-484	263	34	1	1	NUM
ftr-484	263	35	each	each	PRON
ftr-484	263	36	,	,	PUNCT
ftr-484	263	37	but	but	CCONJ
ftr-484	263	38	in	in	ADP
ftr-484	263	39	year	year	NOUN
ftr-484	263	40	two	two	NUM
ftr-484	263	41	,	,	PUNCT
ftr-484	263	42	the	the	DET
ftr-484	263	43	firm	firm	ADJ
ftr-484	263	44	shifts	shift	NOUN
ftr-484	263	45	its	its	PRON
ftr-484	263	46	inventory	inventory	NOUN
ftr-484	263	47	investment	investment	NOUN
ftr-484	263	48	by	by	ADP
ftr-484	263	49	replacing	replace	VERB
ftr-484	263	50	50	50	NUM
ftr-484	263	51	widgets	widget	NOUN
ftr-484	263	52	with	with	ADP
ftr-484	263	53	25	25	NUM
ftr-484	263	54	gidgets	gidget	NOUN
ftr-484	263	55	,	,	PUNCT
ftr-484	263	56	which	which	PRON
ftr-484	263	57	cost	cost	VERB
ftr-484	263	58	$	$	SYM
ftr-484	263	59	2	2	NUM
ftr-484	263	60	each	each	PRON
ftr-484	263	61	.	.	PUNCT
ftr-484	264	1	if	if	SCONJ
ftr-484	264	2	gidgets	gidget	NOUN
ftr-484	264	3	existed	exist	VERB
ftr-484	264	4	in	in	ADP
ftr-484	264	5	year	year	NOUN
ftr-484	264	6	one	one	NUM
ftr-484	264	7	and	and	CCONJ
ftr-484	264	8	if	if	SCONJ
ftr-484	264	9	the	the	DET
ftr-484	264	10	costs	cost	NOUN
ftr-484	264	11	of	of	ADP
ftr-484	264	12	widgets	widget	NOUN
ftr-484	264	13	and	and	CCONJ
ftr-484	264	14	gidgets	gidget	NOUN
ftr-484	264	15	have	have	AUX
ftr-484	264	16	remained	remain	VERB
ftr-484	264	17	stable	stable	ADJ
ftr-484	264	18	between	between	ADP
ftr-484	264	19	years	year	NOUN
ftr-484	264	20	one	one	NUM
ftr-484	264	21	and	and	CCONJ
ftr-484	264	22	two	two	NUM
ftr-484	264	23	,	,	PUNCT
ftr-484	264	24	we	we	PRON
ftr-484	264	25	could	could	AUX
ftr-484	264	26	focus	focus	VERB
ftr-484	264	27	on	on	ADP
ftr-484	264	28	the	the	DET
ftr-484	264	29	volume	volume	NOUN
ftr-484	264	30	of	of	ADP
ftr-484	264	31	inventory	inventory	NOUN
ftr-484	264	32	in	in	ADP
ftr-484	264	33	dollars	dollar	NOUN
ftr-484	264	34	and	and	CCONJ
ftr-484	264	35	conclude	conclude	VERB
ftr-484	264	36	that	that	SCONJ
ftr-484	264	37	the	the	DET
ftr-484	264	38	volume	volume	NOUN
ftr-484	264	39	has	have	AUX
ftr-484	264	40	not	not	PART
ftr-484	264	41	changed	change	VERB
ftr-484	264	42	.	.	PUNCT
ftr-484	265	1	however	however	ADV
ftr-484	265	2	,	,	PUNCT
ftr-484	265	3	if	if	SCONJ
ftr-484	265	4	prices	price	NOUN
ftr-484	265	5	have	have	AUX
ftr-484	265	6	changed	change	VERB
ftr-484	265	7	,	,	PUNCT
ftr-484	265	8	dollars	dollar	NOUN
ftr-484	265	9	from	from	ADP
ftr-484	265	10	each	each	DET
ftr-484	265	11	year	year	NOUN
ftr-484	265	12	are	be	AUX
ftr-484	265	13	not	not	PART
ftr-484	265	14	comparable	comparable	ADJ
ftr-484	265	15	measures	measure	NOUN
ftr-484	265	16	of	of	ADP
ftr-484	265	17	physical	physical	ADJ
ftr-484	265	18	capital	capital	NOUN
ftr-484	265	19	.	.	PUNCT
ftr-484	266	1	some	some	DET
ftr-484	266	2	adjustment	adjustment	NOUN
ftr-484	266	3	to	to	ADP
ftr-484	266	4	the	the	DET
ftr-484	266	5	dollar	dollar	NOUN
ftr-484	266	6	value	value	NOUN
ftr-484	266	7	is	be	AUX
ftr-484	266	8	required	require	VERB
ftr-484	266	9	to	to	PART
ftr-484	266	10	ensure	ensure	VERB
ftr-484	266	11	comparability	comparability	NOUN
ftr-484	266	12	between	between	ADP
ftr-484	266	13	periods	period	NOUN
ftr-484	266	14	.	.	PUNCT
ftr-484	267	1	as	as	SCONJ
ftr-484	267	2	discussed	discuss	VERB
ftr-484	267	3	below	below	ADV
ftr-484	267	4	,	,	PUNCT
ftr-484	267	5	the	the	DET
ftr-484	267	6	dollar	dollar	NOUN
ftr-484	267	7	-	-	PUNCT
ftr-484	267	8	value	value	NOUN
ftr-484	267	9	lifo	lifo	NOUN
ftr-484	267	10	method	method	NOUN
ftr-484	267	11	makes	make	VERB
ftr-484	267	12	such	such	DET
ftr-484	267	13	an	an	DET
ftr-484	267	14	adjustment	adjustment	NOUN
ftr-484	267	15	possible	possible	ADJ
ftr-484	267	16	,	,	PUNCT
ftr-484	267	17	albeit	albeit	SCONJ
ftr-484	267	18	with	with	ADP
ftr-484	267	19	considerable	considerable	ADJ
ftr-484	267	20	complexity	complexity	NOUN
ftr-484	267	21	.	.	PUNCT
ftr-484	268	1	iv	iv	X
ftr-484	268	2	.	.	PUNCT
ftr-484	269	1	using	use	VERB
ftr-484	269	2	lifo	lifo	NOUN
ftr-484	269	3	to	to	PART
ftr-484	269	4	implement	implement	VERB
ftr-484	269	5	the	the	DET
ftr-484	269	6	physical	physical	ADJ
ftr-484	269	7	capital	capital	NOUN
ftr-484	269	8	maintenance	maintenance	NOUN
ftr-484	269	9	concept	concept	NOUN
ftr-484	269	10	the	the	DET
ftr-484	269	11	tax	tax	NOUN
ftr-484	269	12	law	law	NOUN
ftr-484	269	13	recognizes	recognize	VERB
ftr-484	269	14	two	two	NUM
ftr-484	269	15	principal	principal	ADJ
ftr-484	269	16	bases	basis	NOUN
ftr-484	269	17	for	for	ADP
ftr-484	269	18	lifo	lifo	NOUN
ftr-484	269	19	inventory	inventory	NOUN
ftr-484	269	20	computations	computation	NOUN
ftr-484	269	21	:	:	PUNCT
ftr-484	269	22	specific	specific	ADJ
ftr-484	269	23	goods	good	NOUN
ftr-484	269	24	lifo	lifo	NOUN
ftr-484	269	25	and	and	CCONJ
ftr-484	269	26	dollar	dollar	NOUN
ftr-484	269	27	-	-	PUNCT
ftr-484	269	28	value	value	NOUN
ftr-484	269	29	lifo.4	lifo.4	PROPN
ftr-484	269	30	these	these	DET
ftr-484	269	31	methods	method	NOUN
ftr-484	269	32	implement	implement	VERB
ftr-484	269	33	,	,	PUNCT
ftr-484	269	34	with	with	ADP
ftr-484	269	35	varying	vary	VERB
ftr-484	269	36	degrees	degree	NOUN
ftr-484	269	37	of	of	ADP
ftr-484	269	38	effectiveness	effectiveness	NOUN
ftr-484	269	39	,	,	PUNCT
ftr-484	269	40	the	the	DET
ftr-484	269	41	two	two	NUM
ftr-484	269	42	interpretations	interpretation	NOUN
ftr-484	269	43	of	of	ADP
ftr-484	269	44	physical	physical	ADJ
ftr-484	269	45	capital	capital	NOUN
ftr-484	269	46	maintenance	maintenance	NOUN
ftr-484	269	47	discussed	discuss	VERB
ftr-484	269	48	above	above	ADV
ftr-484	269	49	in	in	ADP
ftr-484	269	50	part	part	PROPN
ftr-484	269	51	ii	ii	PROPN
ftr-484	269	52	.	.	PUNCT
ftr-484	270	1	specific	specific	ADJ
ftr-484	270	2	goods	good	NOUN
ftr-484	270	3	lifo	lifo	NOUN
ftr-484	270	4	is	be	AUX
ftr-484	270	5	derived	derive	VERB
ftr-484	270	6	from	from	ADP
ftr-484	270	7	the	the	DET
ftr-484	270	8	first	first	ADJ
ftr-484	270	9	interpretation	interpretation	NOUN
ftr-484	270	10	,	,	PUNCT
ftr-484	270	11	which	which	PRON
ftr-484	270	12	measures	measure	VERB
ftr-484	270	13	changes	change	NOUN
ftr-484	270	14	in	in	ADP
ftr-484	270	15	inventory	inventory	NOUN
ftr-484	270	16	investment	investment	NOUN
ftr-484	270	17	by	by	ADP
ftr-484	270	18	focusing	focus	VERB
ftr-484	270	19	on	on	ADP
ftr-484	270	20	similar	similar	ADJ
ftr-484	270	21	inventory	inventory	NOUN
ftr-484	270	22	items	item	NOUN
ftr-484	270	23	.	.	PUNCT
ftr-484	271	1	dollar	dollar	NOUN
ftr-484	271	2	-	-	PUNCT
ftr-484	271	3	value	value	NOUN
ftr-484	271	4	lifo	lifo	NOUN
ftr-484	271	5	flows	flow	VERB
ftr-484	271	6	from	from	ADP
ftr-484	271	7	the	the	DET
ftr-484	271	8	second	second	ADJ
ftr-484	271	9	interpretation	interpretation	NOUN
ftr-484	271	10	,	,	PUNCT
ftr-484	271	11	which	which	PRON
ftr-484	271	12	measures	measure	VERB
ftr-484	271	13	changes	change	NOUN
ftr-484	271	14	in	in	ADP
ftr-484	271	15	inventory	inventory	NOUN
ftr-484	271	16	investment	investment	NOUN
ftr-484	271	17	by	by	ADP
ftr-484	271	18	converting	convert	VERB
ftr-484	271	19	physical	physical	ADJ
ftr-484	271	20	inventory	inventory	NOUN
ftr-484	271	21	measurements	measurement	NOUN
ftr-484	271	22	to	to	ADP
ftr-484	271	23	dollars	dollar	NOUN
ftr-484	271	24	that	that	PRON
ftr-484	271	25	are	be	AUX
ftr-484	271	26	comparable	comparable	ADJ
ftr-484	271	27	between	between	ADP
ftr-484	271	28	measurement	measurement	NOUN
ftr-484	271	29	periods	period	NOUN
ftr-484	271	30	.	.	PUNCT
ftr-484	272	1	both	both	DET
ftr-484	272	2	methods	method	NOUN
ftr-484	272	3	depart	depart	VERB
ftr-484	272	4	from	from	ADP
ftr-484	272	5	a	a	DET
ftr-484	272	6	precise	precise	ADJ
ftr-484	272	7	application	application	NOUN
ftr-484	272	8	of	of	ADP
ftr-484	272	9	the	the	DET
ftr-484	272	10	physical	physical	ADJ
ftr-484	272	11	capital	capital	NOUN
ftr-484	272	12	maintenance	maintenance	NOUN
ftr-484	272	13	concept	concept	NOUN
ftr-484	272	14	due	due	ADP
ftr-484	272	15	to	to	ADP
ftr-484	272	16	the	the	DET
ftr-484	272	17	practical	practical	ADJ
ftr-484	272	18	realities	reality	NOUN
ftr-484	272	19	of	of	ADP
ftr-484	272	20	implementing	implement	VERB
ftr-484	272	21	them	they	PRON
ftr-484	272	22	in	in	ADP
ftr-484	272	23	an	an	DET
ftr-484	272	24	environment	environment	NOUN
ftr-484	272	25	of	of	ADP
ftr-484	272	26	changing	change	VERB
ftr-484	272	27	inventory	inventory	NOUN
ftr-484	272	28	content	content	NOUN
ftr-484	272	29	.	.	PUNCT
ftr-484	273	1	a.	a.	NOUN
ftr-484	273	2	specific	specific	ADJ
ftr-484	273	3	goods	good	NOUN
ftr-484	273	4	lifo	lifo	VERB
ftr-484	273	5	the	the	DET
ftr-484	273	6	earliest	early	ADJ
ftr-484	273	7	lifo	lifo	NOUN
ftr-484	273	8	methods	method	NOUN
ftr-484	273	9	focused	focus	VERB
ftr-484	273	10	on	on	ADP
ftr-484	273	11	specific	specific	ADJ
ftr-484	273	12	goods	good	NOUN
ftr-484	273	13	or	or	CCONJ
ftr-484	273	14	raw	raw	ADJ
ftr-484	273	15	material	material	NOUN
ftr-484	273	16	units	unit	NOUN
ftr-484	273	17	as	as	ADP
ftr-484	273	18	the	the	DET
ftr-484	273	19	basis	basis	NOUN
ftr-484	273	20	for	for	ADP
ftr-484	273	21	comparing	compare	VERB
ftr-484	273	22	inventory	inventory	NOUN
ftr-484	273	23	quantities	quantity	NOUN
ftr-484	273	24	over	over	ADP
ftr-484	273	25	time	time	NOUN
ftr-484	273	26	.	.	PUNCT
ftr-484	274	1	2	2	NUM
ftr-484	274	2	the	the	DET
ftr-484	274	3	40	40	NUM
ftr-484	274	4	.	.	PUNCT
ftr-484	275	1	see	see	VERB
ftr-484	275	2	sandilands	sandiland	NOUN
ftr-484	275	3	report	report	PROPN
ftr-484	275	4	,	,	PUNCT
ftr-484	275	5	supra	supra	PROPN
ftr-484	275	6	note	note	PROPN
ftr-484	275	7	35	35	NUM
ftr-484	275	8	,	,	PUNCT
ftr-484	275	9	118	118	NUM
ftr-484	275	10	,	,	PUNCT
ftr-484	275	11	at	at	ADP
ftr-484	275	12	35	35	NUM
ftr-484	275	13	(	(	PUNCT
ftr-484	275	14	noting	note	VERB
ftr-484	275	15	difficulty	difficulty	NOUN
ftr-484	275	16	of	of	ADP
ftr-484	275	17	applying	apply	VERB
ftr-484	275	18	this	this	DET
ftr-484	275	19	concept	concept	NOUN
ftr-484	275	20	)	)	PUNCT
ftr-484	275	21	.	.	PUNCT
ftr-484	276	1	41	41	NUM
ftr-484	276	2	.	.	PUNCT
ftr-484	277	1	gertzman	gertzman	PROPN
ftr-484	277	2	,	,	PUNCT
ftr-484	277	3	supra	supra	PROPN
ftr-484	277	4	note	note	NOUN
ftr-484	277	5	3	3	NUM
ftr-484	277	6	,	,	PUNCT
ftr-484	277	7	7.04[1	7.04[1	NUM
ftr-484	277	8	]	]	PUNCT
ftr-484	277	9	;	;	PUNCT
ftr-484	277	10	schneider	schneider	NOUN
ftr-484	277	11	,	,	PUNCT
ftr-484	277	12	supra	supra	PROPN
ftr-484	277	13	note	note	PROPN
ftr-484	277	14	4	4	NUM
ftr-484	277	15	,	,	PUNCT
ftr-484	277	16	§	§	PROPN
ftr-484	277	17	12.01	12.01	NUM
ftr-484	277	18	.	.	PUNCT
ftr-484	278	1	42	42	NUM
ftr-484	278	2	.	.	PUNCT
ftr-484	279	1	see	see	VERB
ftr-484	279	2	gertzman	gertzman	NOUN
ftr-484	279	3	,	,	PUNCT
ftr-484	279	4	supra	supra	PROPN
ftr-484	279	5	note	note	NOUN
ftr-484	279	6	3	3	NUM
ftr-484	279	7	,	,	PUNCT
ftr-484	279	8	7.0412	7.0412	NUM
ftr-484	279	9	]	]	PUNCT
ftr-484	279	10	(	(	PUNCT
ftr-484	279	11	"	"	PUNCT
ftr-484	279	12	the	the	DET
ftr-484	279	13	specific	specific	ADJ
ftr-484	279	14	goods	good	NOUN
ftr-484	279	15	method	method	NOUN
ftr-484	279	16	is	be	AUX
ftr-484	279	17	the	the	DET
ftr-484	279	18	simplest	simple	ADJ
ftr-484	279	19	and	and	CCONJ
ftr-484	279	20	oldest	old	ADJ
ftr-484	279	21	of	of	ADP
ftr-484	279	22	lifo	lifo	NOUN
ftr-484	279	23	systems	system	NOUN
ftr-484	279	24	"	"	PUNCT
ftr-484	279	25	)	)	PUNCT
ftr-484	279	26	.	.	PUNCT
ftr-484	280	1	the	the	DET
ftr-484	280	2	lifo	lifo	NOUN
ftr-484	280	3	method	method	NOUN
ftr-484	280	4	is	be	AUX
ftr-484	280	5	thought	think	VERB
ftr-484	280	6	to	to	PART
ftr-484	280	7	have	have	AUX
ftr-484	280	8	originated	originate	VERB
ftr-484	280	9	in	in	ADP
ftr-484	280	10	the	the	DET
ftr-484	280	11	mid-1930	mid-1930	NOUN
ftr-484	280	12	's	's	PART
ftr-484	280	13	as	as	ADP
ftr-484	280	14	a	a	DET
ftr-484	280	15	financial	financial	ADJ
ftr-484	280	16	accounting	accounting	NOUN
ftr-484	280	17	concept	concept	NOUN
ftr-484	280	18	developed	develop	VERB
ftr-484	280	19	by	by	ADP
ftr-484	280	20	the	the	DET
ftr-484	280	21	petroleum	petroleum	NOUN
ftr-484	280	22	industry	industry	NOUN
ftr-484	280	23	.	.	PUNCT
ftr-484	281	1	see	see	VERB
ftr-484	281	2	raymond	raymond	PROPN
ftr-484	281	3	a.	a.	PROPN
ftr-484	281	4	hoffman	hoffman	PROPN
ftr-484	281	5	&	&	CCONJ
ftr-484	281	6	henry	henry	PROPN
ftr-484	281	7	gunders	gunders	PROPN
ftr-484	281	8	,	,	PUNCT
ftr-484	281	9	inventories	inventory	NOUN
ftr-484	281	10	184	184	NUM
ftr-484	281	11	(	(	PUNCT
ftr-484	281	12	2d	2d	NUM
ftr-484	281	13	ed	ed	NOUN
ftr-484	281	14	.	.	PROPN
ftr-484	281	15	1970	1970	NUM
ftr-484	281	16	)	)	PUNCT
ftr-484	281	17	(	(	PUNCT
ftr-484	281	18	noting	note	VERB
ftr-484	281	19	that	that	SCONJ
ftr-484	281	20	"	"	PUNCT
ftr-484	281	21	[	[	X
ftr-484	281	22	ulse	ulse	NOUN
ftr-484	281	23	of	of	ADP
ftr-484	281	24	the	the	DET
ftr-484	281	25	phrase	phrase	NOUN
ftr-484	281	26	'	'	PUNCT
ftr-484	281	27	last	last	ADJ
ftr-484	281	28	-	-	PUNCT
ftr-484	281	29	in	in	NOUN
ftr-484	281	30	,	,	PUNCT
ftr-484	281	31	first	first	ADJ
ftr-484	281	32	-	-	PUNCT
ftr-484	281	33	out	out	NOUN
ftr-484	281	34	'	'	PUNCT
ftr-484	281	35	appears	appear	VERB
ftr-484	281	36	to	to	PART
ftr-484	281	37	have	have	AUX
ftr-484	281	38	started	start	VERB
ftr-484	281	39	with	with	ADP
ftr-484	281	40	committees	committee	NOUN
ftr-484	281	41	representing	represent	VERB
ftr-484	281	42	the	the	DET
ftr-484	281	43	petroleum	petroleum	NOUN
ftr-484	281	44	industry	industry	NOUN
ftr-484	281	45	"	"	PUNCT
ftr-484	281	46	)	)	PUNCT
ftr-484	281	47	.	.	PUNCT
ftr-484	282	1	however	however	ADV
ftr-484	282	2	,	,	PUNCT
ftr-484	282	3	the	the	DET
ftr-484	282	4	concepts	concept	NOUN
ftr-484	282	5	inherent	inherent	ADJ
ftr-484	282	6	in	in	ADP
ftr-484	282	7	the	the	DET
ftr-484	282	8	lifo	lifo	NOUN
ftr-484	282	9	method	method	NOUN
ftr-484	282	10	may	may	AUX
ftr-484	282	11	have	have	AUX
ftr-484	282	12	originated	originate	VERB
ftr-484	282	13	earlier	early	ADV
ftr-484	282	14	;	;	PUNCT
ftr-484	282	15	lifo	lifo	NOUN
ftr-484	282	16	is	be	AUX
ftr-484	282	17	similar	similar	ADJ
ftr-484	282	18	to	to	ADP
ftr-484	282	19	the	the	DET
ftr-484	282	20	so	so	ADV
ftr-484	282	21	-	-	PUNCT
ftr-484	282	22	called	call	VERB
ftr-484	282	23	base	base	NOUN
ftr-484	282	24	stock	stock	NOUN
ftr-484	282	25	method	method	NOUN
ftr-484	282	26	,	,	PUNCT
ftr-484	282	27	which	which	PRON
ftr-484	282	28	used	use	VERB
ftr-484	282	29	before	before	ADP
ftr-484	282	30	that	that	DET
ftr-484	282	31	time	time	NOUN
ftr-484	282	32	.	.	PUNCT
ftr-484	283	1	see	see	VERB
ftr-484	283	2	i	i	PROPN
ftr-484	283	3	d.	d.	PROPN
ftr-484	283	4	;	;	PUNCT
ftr-484	283	5	schneider	schneider	PROPN
ftr-484	283	6	,	,	PUNCT
ftr-484	283	7	supra	supra	PROPN
ftr-484	283	8	note	note	PROPN
ftr-484	283	9	4	4	NUM
ftr-484	283	10	,	,	PUNCT
ftr-484	283	11	§	§	PROPN
ftr-484	283	12	9.01	9.01	NUM
ftr-484	283	13	(	(	PUNCT
ftr-484	283	14	"	"	PUNCT
ftr-484	283	15	the	the	DET
ftr-484	283	16	lifo	lifo	NOUN
ftr-484	283	17	concept	concept	NOUN
ftr-484	283	18	is	be	AUX
ftr-484	283	19	not	not	PART
ftr-484	283	20	a	a	DET
ftr-484	283	21	recent	recent	ADJ
ftr-484	283	22	innovation	innovation	NOUN
ftr-484	283	23	;	;	PUNCT
ftr-484	283	24	in	in	ADP
ftr-484	283	25	differing	differ	VERB
ftr-484	283	26	forms	form	NOUN
ftr-484	283	27	,	,	PUNCT
ftr-484	283	28	it	it	PRON
ftr-484	283	29	probably	probably	ADV
ftr-484	283	30	dates	date	VERB
ftr-484	283	31	back	back	ADV
ftr-484	283	32	to	to	ADP
ftr-484	283	33	the	the	DET
ftr-484	283	34	origins	origin	NOUN
ftr-484	283	35	of	of	ADP
ftr-484	283	36	the	the	DET
ftr-484	283	37	income	income	NOUN
ftr-484	283	38	tax	tax	NOUN
ftr-484	283	39	law	law	NOUN
ftr-484	283	40	and	and	CCONJ
ftr-484	283	41	to	to	ADP
ftr-484	283	42	the	the	DET
ftr-484	283	43	initial	initial	ADJ
ftr-484	283	44	reporting	reporting	NOUN
ftr-484	284	1	[	[	X
ftr-484	284	2	vol	vol	X
ftr-484	284	3	2:10	2:10	NUM
ftr-484	284	4	demystifying	demystify	VERB
ftr-484	284	5	lifo	lifo	NOUN
ftr-484	284	6	revenue	revenue	NOUN
ftr-484	284	7	act	act	NOUN
ftr-484	284	8	of	of	ADP
ftr-484	284	9	1938	1938	NUM
ftr-484	284	10	,	,	PUNCT
ftr-484	284	11	which	which	PRON
ftr-484	284	12	first	first	ADV
ftr-484	284	13	authorized	authorize	VERB
ftr-484	284	14	the	the	DET
ftr-484	284	15	use	use	NOUN
ftr-484	284	16	of	of	ADP
ftr-484	284	17	lifo	lifo	NOUN
ftr-484	284	18	for	for	ADP
ftr-484	284	19	tax	tax	NOUN
ftr-484	284	20	purposes	purpose	NOUN
ftr-484	284	21	,	,	PUNCT
ftr-484	284	22	43	43	NUM
ftr-484	284	23	restricted	restrict	VERB
ftr-484	284	24	lifo	lifo	NOUN
ftr-484	284	25	to	to	ADP
ftr-484	284	26	raw	raw	ADJ
ftr-484	284	27	materials	material	NOUN
ftr-484	284	28	inventories	inventory	NOUN
ftr-484	284	29	in	in	ADP
ftr-484	284	30	the	the	DET
ftr-484	284	31	leather	leather	NOUN
ftr-484	284	32	tanning	tanning	NOUN
ftr-484	284	33	and	and	CCONJ
ftr-484	284	34	nonferrous	nonferrous	ADJ
ftr-484	284	35	metals	metal	NOUN
ftr-484	284	36	industries	industry	NOUN
ftr-484	284	37	.	.	PUNCT
ftr-484	284	38	'	'	PUNCT
ftr-484	285	1	in	in	ADP
ftr-484	285	2	1939	1939	NUM
ftr-484	285	3	,	,	PUNCT
ftr-484	285	4	congress	congress	PROPN
ftr-484	285	5	removed	remove	VERB
ftr-484	285	6	the	the	DET
ftr-484	285	7	industry	industry	NOUN
ftr-484	285	8	-	-	PUNCT
ftr-484	285	9	specific	specific	ADJ
ftr-484	285	10	restrictions	restriction	NOUN
ftr-484	285	11	so	so	SCONJ
ftr-484	285	12	that	that	SCONJ
ftr-484	285	13	,	,	PUNCT
ftr-484	285	14	in	in	ADP
ftr-484	285	15	theory	theory	NOUN
ftr-484	285	16	,	,	PUNCT
ftr-484	285	17	any	any	DET
ftr-484	285	18	taxpayer	taxpayer	NOUN
ftr-484	285	19	with	with	ADP
ftr-484	285	20	inventories	inventory	NOUN
ftr-484	285	21	could	could	AUX
ftr-484	285	22	use	use	VERB
ftr-484	285	23	lifo.45	lifo.45	NOUN
ftr-484	285	24	although	although	SCONJ
ftr-484	285	25	the	the	DET
ftr-484	285	26	first	first	ADJ
ftr-484	285	27	statutes	statute	NOUN
ftr-484	285	28	did	do	AUX
ftr-484	285	29	not	not	PART
ftr-484	285	30	prescribe	prescribe	VERB
ftr-484	285	31	a	a	DET
ftr-484	285	32	detailed	detailed	ADJ
ftr-484	285	33	system	system	NOUN
ftr-484	285	34	for	for	ADP
ftr-484	285	35	implementing	implement	VERB
ftr-484	285	36	llfo	llfo	NOUN
ftr-484	285	37	,	,	PUNCT
ftr-484	285	38	46	46	NUM
ftr-484	285	39	the	the	DET
ftr-484	285	40	treasury	treasury	PROPN
ftr-484	285	41	issued	issue	VERB
ftr-484	285	42	regulations	regulation	NOUN
ftr-484	285	43	indicating	indicate	VERB
ftr-484	285	44	of	of	ADP
ftr-484	285	45	inventories	inventory	NOUN
ftr-484	285	46	.	.	PUNCT
ftr-484	286	1	the	the	DET
ftr-484	286	2	lifo	lifo	NOUN
ftr-484	286	3	concept	concept	NOUN
ftr-484	286	4	owes	owe	VERB
ftr-484	286	5	its	its	PRON
ftr-484	286	6	development	development	NOUN
ftr-484	286	7	to	to	ADP
ftr-484	286	8	another	another	DET
ftr-484	286	9	method	method	NOUN
ftr-484	286	10	of	of	ADP
ftr-484	286	11	inventory	inventory	NOUN
ftr-484	286	12	valuation	valuation	NOUN
ftr-484	286	13	[	[	X
ftr-484	286	14	the	the	DET
ftr-484	286	15	base	base	ADJ
ftr-484	286	16	stock	stock	NOUN
ftr-484	286	17	method	method	NOUN
ftr-484	286	18	]	]	PUNCT
ftr-484	286	19	that	that	PRON
ftr-484	286	20	was	be	AUX
ftr-484	286	21	used	use	VERB
ftr-484	286	22	by	by	ADP
ftr-484	286	23	some	some	DET
ftr-484	286	24	taxpayers	taxpayer	NOUN
ftr-484	286	25	in	in	ADP
ftr-484	286	26	reporting	report	VERB
ftr-484	286	27	their	their	PRON
ftr-484	286	28	inventories	inventory	NOUN
ftr-484	286	29	under	under	ADP
ftr-484	286	30	the	the	DET
ftr-484	286	31	earliest	early	ADJ
ftr-484	286	32	income	income	NOUN
ftr-484	286	33	tax	tax	NOUN
ftr-484	286	34	statutes	statute	NOUN
ftr-484	286	35	.	.	PUNCT
ftr-484	287	1	"	"	PUNCT
ftr-484	287	2	)	)	PUNCT
ftr-484	287	3	;	;	PUNCT
ftr-484	287	4	51	51	NUM
ftr-484	287	5	harv	harv	NOUN
ftr-484	287	6	.	.	PUNCT
ftr-484	288	1	l.	l.	PROPN
ftr-484	288	2	rev	rev	PROPN
ftr-484	288	3	.	.	PROPN
ftr-484	288	4	1430	1430	NUM
ftr-484	288	5	,	,	PUNCT
ftr-484	288	6	1432	1432	NUM
ftr-484	288	7	(	(	PUNCT
ftr-484	288	8	1938	1938	NUM
ftr-484	288	9	)	)	PUNCT
ftr-484	288	10	(	(	PUNCT
ftr-484	288	11	characterizing	characterize	VERB
ftr-484	288	12	1938	1938	NUM
ftr-484	288	13	legislation	legislation	NOUN
ftr-484	288	14	permitting	permit	VERB
ftr-484	288	15	lifo	lifo	NOUN
ftr-484	288	16	in	in	ADP
ftr-484	288	17	some	some	DET
ftr-484	288	18	industries	industry	NOUN
ftr-484	288	19	as	as	ADP
ftr-484	288	20	adopting	adopt	VERB
ftr-484	288	21	the	the	DET
ftr-484	288	22	base	base	ADJ
ftr-484	288	23	stock	stock	NOUN
ftr-484	288	24	principle	principle	NOUN
ftr-484	288	25	)	)	PUNCT
ftr-484	288	26	.	.	PUNCT
ftr-484	289	1	the	the	DET
ftr-484	289	2	base	base	NOUN
ftr-484	289	3	stock	stock	NOUN
ftr-484	289	4	method	method	NOUN
ftr-484	289	5	has	have	AUX
ftr-484	289	6	been	be	AUX
ftr-484	289	7	described	describe	VERB
ftr-484	289	8	as	as	SCONJ
ftr-484	289	9	follows	follow	VERB
ftr-484	289	10	:	:	PUNCT
ftr-484	289	11	under	under	ADP
ftr-484	289	12	the	the	DET
ftr-484	289	13	base	base	NOUN
ftr-484	289	14	stock	stock	NOUN
ftr-484	289	15	inventory	inventory	NOUN
ftr-484	289	16	method	method	VERB
ftr-484	289	17	the	the	DET
ftr-484	289	18	minimum	minimum	ADJ
ftr-484	289	19	quantity	quantity	NOUN
ftr-484	289	20	of	of	ADP
ftr-484	289	21	raw	raw	ADJ
ftr-484	289	22	materials	material	NOUN
ftr-484	289	23	or	or	CCONJ
ftr-484	289	24	other	other	ADJ
ftr-484	289	25	goods	good	NOUN
ftr-484	289	26	without	without	ADP
ftr-484	289	27	which	which	PRON
ftr-484	289	28	management	management	NOUN
ftr-484	289	29	considers	consider	VERB
ftr-484	289	30	the	the	DET
ftr-484	289	31	operation	operation	NOUN
ftr-484	289	32	can	can	AUX
ftr-484	289	33	not	not	PART
ftr-484	289	34	be	be	AUX
ftr-484	289	35	continued	continue	VERB
ftr-484	289	36	,	,	PUNCT
ftr-484	289	37	except	except	SCONJ
ftr-484	289	38	for	for	ADP
ftr-484	289	39	limited	limited	ADJ
ftr-484	289	40	periods	period	NOUN
ftr-484	289	41	,	,	PUNCT
ftr-484	289	42	is	be	AUX
ftr-484	289	43	treated	treat	VERB
ftr-484	289	44	as	as	ADP
ftr-484	289	45	being	be	AUX
ftr-484	289	46	a	a	DET
ftr-484	289	47	fixed	fix	VERB
ftr-484	289	48	asset	asset	NOUN
ftr-484	289	49	subject	subject	NOUN
ftr-484	289	50	to	to	ADP
ftr-484	289	51	constant	constant	ADJ
ftr-484	289	52	renewal	renewal	NOUN
ftr-484	289	53	.	.	PUNCT
ftr-484	290	1	the	the	DET
ftr-484	290	2	base	base	ADJ
ftr-484	290	3	quantity	quantity	NOUN
ftr-484	290	4	is	be	AUX
ftr-484	290	5	carried	carry	VERB
ftr-484	290	6	forward	forward	ADV
ftr-484	290	7	at	at	ADP
ftr-484	290	8	the	the	DET
ftr-484	290	9	cost	cost	NOUN
ftr-484	290	10	of	of	ADP
ftr-484	290	11	the	the	DET
ftr-484	290	12	original	original	ADJ
ftr-484	290	13	stock	stock	NOUN
ftr-484	290	14	.	.	PUNCT
ftr-484	291	1	hoffman	hoffman	PROPN
ftr-484	291	2	&	&	CCONJ
ftr-484	291	3	gunders	gunder	NOUN
ftr-484	291	4	,	,	PUNCT
ftr-484	291	5	supra	supra	NOUN
ftr-484	291	6	,	,	PUNCT
ftr-484	291	7	at	at	ADP
ftr-484	291	8	169	169	NUM
ftr-484	291	9	.	.	PUNCT
ftr-484	292	1	schneider	schneider	NOUN
ftr-484	292	2	notes	note	VERB
ftr-484	292	3	that	that	SCONJ
ftr-484	292	4	the	the	DET
ftr-484	292	5	principal	principal	ADJ
ftr-484	292	6	difference	difference	NOUN
ftr-484	292	7	between	between	ADP
ftr-484	292	8	the	the	DET
ftr-484	292	9	base	base	NOUN
ftr-484	292	10	stock	stock	NOUN
ftr-484	292	11	method	method	NOUN
ftr-484	292	12	and	and	CCONJ
ftr-484	292	13	lifo	lifo	NOUN
ftr-484	292	14	is	be	AUX
ftr-484	292	15	that	that	SCONJ
ftr-484	292	16	"	"	PUNCT
ftr-484	292	17	under	under	ADP
ftr-484	292	18	the	the	DET
ftr-484	292	19	lifo	lifo	NOUN
ftr-484	292	20	method	method	NOUN
ftr-484	292	21	,	,	PUNCT
ftr-484	292	22	a	a	DET
ftr-484	292	23	normal	normal	ADJ
ftr-484	292	24	or	or	CCONJ
ftr-484	292	25	base	base	NOUN
ftr-484	292	26	quantity	quantity	NOUN
ftr-484	292	27	concept	concept	NOUN
ftr-484	292	28	was	be	AUX
ftr-484	292	29	discarded	discard	VERB
ftr-484	292	30	and	and	CCONJ
ftr-484	292	31	the	the	DET
ftr-484	292	32	flow	flow	NOUN
ftr-484	292	33	of	of	ADP
ftr-484	292	34	all	all	DET
ftr-484	292	35	goods	good	NOUN
ftr-484	292	36	was	be	AUX
ftr-484	292	37	simply	simply	ADV
ftr-484	292	38	reversed	reverse	VERB
ftr-484	292	39	from	from	ADP
ftr-484	292	40	first	first	ADJ
ftr-484	292	41	-	-	PUNCT
ftr-484	292	42	in	in	NOUN
ftr-484	292	43	,	,	PUNCT
ftr-484	292	44	first	first	ADJ
ftr-484	292	45	-	-	PUNCT
ftr-484	292	46	out	out	NOUN
ftr-484	292	47	to	to	ADP
ftr-484	292	48	last	last	ADJ
ftr-484	292	49	-	-	PUNCT
ftr-484	292	50	in	in	NOUN
ftr-484	292	51	,	,	PUNCT
ftr-484	292	52	first	first	ADJ
ftr-484	292	53	-	-	PUNCT
ftr-484	292	54	out	out	ADP
ftr-484	292	55	"	"	PUNCT
ftr-484	292	56	schneider	schneider	NOUN
ftr-484	292	57	,	,	PUNCT
ftr-484	292	58	supra	supra	PROPN
ftr-484	292	59	note	note	PROPN
ftr-484	292	60	4	4	NUM
ftr-484	292	61	,	,	PUNCT
ftr-484	292	62	§	§	NOUN
ftr-484	292	63	9.01	9.01	NUM
ftr-484	292	64	.	.	PUNCT
ftr-484	293	1	the	the	DET
ftr-484	293	2	base	base	ADJ
ftr-484	293	3	stock	stock	NOUN
ftr-484	293	4	method	method	NOUN
ftr-484	293	5	thus	thus	ADV
ftr-484	293	6	seemed	seem	VERB
ftr-484	293	7	to	to	PART
ftr-484	293	8	be	be	AUX
ftr-484	293	9	a	a	DET
ftr-484	293	10	crude	crude	ADJ
ftr-484	293	11	attempt	attempt	NOUN
ftr-484	293	12	to	to	PART
ftr-484	293	13	implement	implement	VERB
ftr-484	293	14	the	the	DET
ftr-484	293	15	physical	physical	ADJ
ftr-484	293	16	capital	capital	NOUN
ftr-484	293	17	maintenance	maintenance	NOUN
ftr-484	293	18	concept	concept	NOUN
ftr-484	293	19	.	.	PUNCT
ftr-484	294	1	see	see	VERB
ftr-484	294	2	51	51	NUM
ftr-484	294	3	harv	harv	NOUN
ftr-484	294	4	.	.	PUNCT
ftr-484	295	1	l.	l.	PROPN
ftr-484	295	2	rev	rev	PROPN
ftr-484	295	3	.	.	PROPN
ftr-484	295	4	,	,	PUNCT
ftr-484	295	5	at	at	ADP
ftr-484	295	6	1432	1432	NUM
ftr-484	295	7	(	(	PUNCT
ftr-484	295	8	"	"	PUNCT
ftr-484	295	9	the	the	DET
ftr-484	295	10	advocates	advocate	NOUN
ftr-484	295	11	of	of	ADP
ftr-484	295	12	the	the	DET
ftr-484	295	13	base	base	NOUN
ftr-484	295	14	stock	stock	NOUN
ftr-484	295	15	principle	principle	NOUN
ftr-484	295	16	do	do	AUX
ftr-484	295	17	not	not	PART
ftr-484	295	18	challenge	challenge	VERB
ftr-484	295	19	the	the	DET
ftr-484	295	20	soundness	soundness	NOUN
ftr-484	295	21	of	of	ADP
ftr-484	295	22	reflecting	reflect	VERB
ftr-484	295	23	inventory	inventory	NOUN
ftr-484	295	24	'	'	PUNCT
ftr-484	295	25	gains	gain	NOUN
ftr-484	295	26	or	or	CCONJ
ftr-484	295	27	losses	loss	NOUN
ftr-484	295	28	'	'	PUNCT
ftr-484	295	29	in	in	ADP
ftr-484	295	30	income	income	NOUN
ftr-484	295	31	determination	determination	NOUN
ftr-484	295	32	;	;	PUNCT
ftr-484	295	33	they	they	PRON
ftr-484	295	34	merely	merely	ADV
ftr-484	295	35	assert	assert	VERB
ftr-484	295	36	that	that	SCONJ
ftr-484	295	37	insofar	insofar	ADV
ftr-484	295	38	as	as	ADP
ftr-484	295	39	a	a	DET
ftr-484	295	40	certain	certain	ADJ
ftr-484	295	41	quantity	quantity	NOUN
ftr-484	295	42	of	of	ADP
ftr-484	295	43	inventory	inventory	NOUN
ftr-484	295	44	is	be	AUX
ftr-484	295	45	absolutely	absolutely	ADV
ftr-484	295	46	essential	essential	ADJ
ftr-484	295	47	to	to	ADP
ftr-484	295	48	the	the	DET
ftr-484	295	49	carrying	carrying	NOUN
ftr-484	295	50	on	on	ADP
ftr-484	295	51	of	of	ADP
ftr-484	295	52	a	a	DET
ftr-484	295	53	business	business	NOUN
ftr-484	295	54	,	,	PUNCT
ftr-484	295	55	the	the	DET
ftr-484	295	56	reflection	reflection	NOUN
ftr-484	295	57	in	in	ADP
ftr-484	295	58	the	the	DET
ftr-484	295	59	income	income	NOUN
ftr-484	295	60	account	account	NOUN
ftr-484	295	61	of	of	ADP
ftr-484	295	62	changes	change	NOUN
ftr-484	295	63	in	in	ADP
ftr-484	295	64	the	the	DET
ftr-484	295	65	value	value	NOUN
ftr-484	295	66	of	of	ADP
ftr-484	295	67	that	that	DET
ftr-484	295	68	amount	amount	NOUN
ftr-484	295	69	of	of	ADP
ftr-484	295	70	inventory	inventory	NOUN
ftr-484	295	71	,	,	PUNCT
ftr-484	295	72	even	even	ADV
ftr-484	295	73	though	though	SCONJ
ftr-484	295	74	the	the	DET
ftr-484	295	75	separate	separate	ADJ
ftr-484	295	76	units	unit	NOUN
ftr-484	295	77	have	have	AUX
ftr-484	295	78	been	be	AUX
ftr-484	295	79	sold	sell	VERB
ftr-484	295	80	and	and	CCONJ
ftr-484	295	81	replaced	replace	VERB
ftr-484	295	82	,	,	PUNCT
ftr-484	295	83	is	be	AUX
ftr-484	295	84	as	as	ADV
ftr-484	295	85	fallacious	fallacious	ADJ
ftr-484	295	86	as	as	ADP
ftr-484	295	87	including	include	VERB
ftr-484	295	88	changes	change	NOUN
ftr-484	295	89	in	in	ADP
ftr-484	295	90	the	the	DET
ftr-484	295	91	value	value	NOUN
ftr-484	295	92	of	of	ADP
ftr-484	295	93	real	real	ADJ
ftr-484	295	94	estate	estate	NOUN
ftr-484	295	95	or	or	CCONJ
ftr-484	295	96	machinery	machinery	NOUN
ftr-484	295	97	.	.	PUNCT
ftr-484	296	1	"	"	PUNCT
ftr-484	296	2	):	):	PUNCT
ftr-484	296	3	see	see	VERB
ftr-484	296	4	also	also	ADV
ftr-484	296	5	gertzman	gertzman	ADJ
ftr-484	296	6	,	,	PUNCT
ftr-484	296	7	supra	supra	PROPN
ftr-484	296	8	note	note	NOUN
ftr-484	296	9	3	3	NUM
ftr-484	296	10	,	,	PUNCT
ftr-484	296	11	9i	9i	NOUN
ftr-484	296	12	7.02[2	7.02[2	NUM
ftr-484	296	13	]	]	PUNCT
ftr-484	296	14	(	(	PUNCT
ftr-484	296	15	referring	refer	VERB
ftr-484	296	16	to	to	ADP
ftr-484	296	17	the	the	DET
ftr-484	296	18	"	"	PUNCT
ftr-484	296	19	base	base	NOUN
ftr-484	296	20	stock	stock	NOUN
ftr-484	296	21	"	"	PUNCT
ftr-484	296	22	and	and	CCONJ
ftr-484	296	23	"	"	PUNCT
ftr-484	296	24	reserve	reserve	NOUN
ftr-484	296	25	"	"	PUNCT
ftr-484	296	26	methods	method	NOUN
ftr-484	296	27	as	as	ADP
ftr-484	296	28	the	the	DET
ftr-484	296	29	"	"	PUNCT
ftr-484	296	30	so	so	ADV
ftr-484	296	31	-	-	PUNCT
ftr-484	296	32	called	call	VERB
ftr-484	296	33	normal	normal	ADJ
ftr-484	296	34	stock	stock	NOUN
ftr-484	296	35	methods	method	NOUN
ftr-484	296	36	"	"	PUNCT
ftr-484	296	37	based	base	VERB
ftr-484	296	38	on	on	ADP
ftr-484	296	39	the	the	DET
ftr-484	296	40	premise	premise	NOUN
ftr-484	296	41	that	that	SCONJ
ftr-484	296	42	"	"	PUNCT
ftr-484	296	43	a	a	DET
ftr-484	296	44	certain	certain	ADJ
ftr-484	296	45	'	'	PUNCT
ftr-484	296	46	normal	normal	ADJ
ftr-484	296	47	'	'	PUNCT
ftr-484	296	48	quantity	quantity	NOUN
ftr-484	296	49	of	of	ADP
ftr-484	296	50	inventory	inventory	NOUN
ftr-484	296	51	was	be	AUX
ftr-484	296	52	generally	generally	ADV
ftr-484	296	53	required	require	VERB
ftr-484	296	54	throughout	throughout	ADP
ftr-484	296	55	the	the	DET
ftr-484	296	56	life	life	NOUN
ftr-484	296	57	of	of	ADP
ftr-484	296	58	a	a	DET
ftr-484	296	59	business	business	NOUN
ftr-484	296	60	and	and	CCONJ
ftr-484	296	61	thus	thus	ADV
ftr-484	296	62	should	should	AUX
ftr-484	296	63	be	be	AUX
ftr-484	296	64	valued	value	VERB
ftr-484	296	65	as	as	ADP
ftr-484	296	66	a	a	DET
ftr-484	296	67	fixed	fixed	ADJ
ftr-484	296	68	asset	asset	NOUN
ftr-484	296	69	rather	rather	ADV
ftr-484	296	70	than	than	ADP
ftr-484	296	71	on	on	ADP
ftr-484	296	72	the	the	DET
ftr-484	296	73	basis	basis	NOUN
ftr-484	296	74	of	of	ADP
ftr-484	296	75	changing	change	VERB
ftr-484	296	76	prices	price	NOUN
ftr-484	296	77	over	over	ADP
ftr-484	296	78	the	the	DET
ftr-484	296	79	course	course	NOUN
ftr-484	296	80	of	of	ADP
ftr-484	296	81	a	a	DET
ftr-484	296	82	business	business	NOUN
ftr-484	296	83	cycle	cycle	NOUN
ftr-484	296	84	"	"	PUNCT
ftr-484	296	85	)	)	PUNCT
ftr-484	296	86	.	.	PUNCT
ftr-484	297	1	however	however	ADV
ftr-484	297	2	,	,	PUNCT
ftr-484	297	3	the	the	DET
ftr-484	297	4	treasury	treasury	NOUN
ftr-484	297	5	and	and	CCONJ
ftr-484	297	6	ultimately	ultimately	ADV
ftr-484	297	7	the	the	DET
ftr-484	297	8	supreme	supreme	PROPN
ftr-484	297	9	court	court	PROPN
ftr-484	297	10	in	in	ADP
ftr-484	297	11	lucas	lucas	PROPN
ftr-484	297	12	v.	v.	PROPN
ftr-484	297	13	kansas	kansas	PROPN
ftr-484	297	14	city	city	PROPN
ftr-484	297	15	structural	structural	PROPN
ftr-484	297	16	steel	steel	PROPN
ftr-484	297	17	co.	co.	PROPN
ftr-484	297	18	,	,	PUNCT
ftr-484	297	19	281	281	NUM
ftr-484	297	20	u.s	u.s	PROPN
ftr-484	297	21	.	.	PROPN
ftr-484	297	22	264	264	NUM
ftr-484	297	23	(	(	PUNCT
ftr-484	297	24	1930	1930	NUM
ftr-484	297	25	)	)	PUNCT
ftr-484	297	26	,	,	PUNCT
ftr-484	297	27	held	hold	VERB
ftr-484	297	28	that	that	SCONJ
ftr-484	297	29	the	the	DET
ftr-484	297	30	base	base	ADJ
ftr-484	297	31	stock	stock	NOUN
ftr-484	297	32	method	method	NOUN
ftr-484	297	33	was	be	AUX
ftr-484	297	34	not	not	PART
ftr-484	297	35	acceptable	acceptable	ADJ
ftr-484	297	36	for	for	ADP
ftr-484	297	37	tax	tax	NOUN
ftr-484	297	38	purposes	purpose	NOUN
ftr-484	297	39	.	.	PUNCT
ftr-484	298	1	see	see	VERB
ftr-484	298	2	generally	generally	ADV
ftr-484	298	3	gertzman	gertzman	ADJ
ftr-484	298	4	,	,	PUNCT
ftr-484	298	5	supra	supra	PROPN
ftr-484	298	6	note	note	NOUN
ftr-484	298	7	3	3	NUM
ftr-484	298	8	.	.	NOUN
ftr-484	298	9	1	1	NUM
ftr-484	298	10	7.0212	7.0212	NUM
ftr-484	298	11	]	]	PUNCT
ftr-484	298	12	schneider	schneider	NOUN
ftr-484	298	13	,	,	PUNCT
ftr-484	298	14	supra	supra	PROPN
ftr-484	298	15	note	note	NOUN
ftr-484	298	16	4	4	NUM
ftr-484	298	17	.	.	PUNCT
ftr-484	299	1	§	§	PROPN
ftr-484	299	2	9.01	9.01	NUM
ftr-484	299	3	;	;	PUNCT
ftr-484	299	4	51	51	NUM
ftr-484	299	5	harv	harv	NOUN
ftr-484	299	6	.	.	PUNCT
ftr-484	300	1	l.	l.	PROPN
ftr-484	300	2	rev	rev	PROPN
ftr-484	300	3	.	.	PUNCT
ftr-484	301	1	at	at	ADP
ftr-484	301	2	1436	1436	NUM
ftr-484	301	3	-	-	SYM
ftr-484	301	4	37	37	NUM
ftr-484	301	5	.	.	PUNCT
ftr-484	301	6	43	43	NUM
ftr-484	301	7	.	.	PUNCT
ftr-484	302	1	see	see	VERB
ftr-484	302	2	revenue	revenue	NOUN
ftr-484	302	3	act	act	NOUN
ftr-484	302	4	of	of	ADP
ftr-484	302	5	1938	1938	NUM
ftr-484	302	6	,	,	PUNCT
ftr-484	302	7	pub	pub	NOUN
ftr-484	302	8	.	.	PUNCT
ftr-484	303	1	l.	l.	PROPN
ftr-484	303	2	no	no	INTJ
ftr-484	303	3	.	.	PROPN
ftr-484	304	1	554	554	NUM
ftr-484	304	2	,	,	PUNCT
ftr-484	304	3	ch	ch	NOUN
ftr-484	304	4	.	.	PROPN
ftr-484	304	5	289	289	NUM
ftr-484	304	6	.	.	PUNCT
ftr-484	305	1	§	§	PROPN
ftr-484	305	2	22(d	22(d	NUM
ftr-484	305	3	)	)	PUNCT
ftr-484	305	4	,	,	PUNCT
ftr-484	305	5	52	52	NUM
ftr-484	305	6	stat	stat	NOUN
ftr-484	305	7	.	.	PUNCT
ftr-484	306	1	447	447	NUM
ftr-484	306	2	,	,	PUNCT
ftr-484	306	3	459	459	NUM
ftr-484	306	4	(	(	PUNCT
ftr-484	306	5	current	current	ADJ
ftr-484	306	6	version	version	NOUN
ftr-484	306	7	at	at	ADP
ftr-484	306	8	irc	irc	PROPN
ftr-484	306	9	§	§	PROPN
ftr-484	306	10	472	472	NUM
ftr-484	306	11	)	)	PUNCT
ftr-484	306	12	.	.	PUNCT
ftr-484	307	1	44	44	NUM
ftr-484	307	2	.	.	PUNCT
ftr-484	308	1	ironically	ironically	ADV
ftr-484	308	2	,	,	PUNCT
ftr-484	308	3	the	the	DET
ftr-484	308	4	petroleum	petroleum	NOUN
ftr-484	308	5	industry	industry	NOUN
ftr-484	308	6	,	,	PUNCT
ftr-484	308	7	which	which	PRON
ftr-484	308	8	was	be	AUX
ftr-484	308	9	thought	think	VERB
ftr-484	308	10	to	to	PART
ftr-484	308	11	have	have	AUX
ftr-484	308	12	originated	originate	VERB
ftr-484	308	13	the	the	DET
ftr-484	308	14	"	"	PUNCT
ftr-484	308	15	last	last	ADJ
ftr-484	308	16	-	-	PUNCT
ftr-484	308	17	in	in	NOUN
ftr-484	308	18	,	,	PUNCT
ftr-484	308	19	first	first	ADJ
ftr-484	308	20	-	-	PUNCT
ftr-484	308	21	out	out	ADP
ftr-484	308	22	"	"	PUNCT
ftr-484	308	23	concept	concept	NOUN
ftr-484	308	24	,	,	PUNCT
ftr-484	308	25	was	be	AUX
ftr-484	308	26	not	not	PART
ftr-484	308	27	included	include	VERB
ftr-484	308	28	in	in	ADP
ftr-484	308	29	the	the	DET
ftr-484	308	30	select	select	ADJ
ftr-484	308	31	group	group	NOUN
ftr-484	308	32	of	of	ADP
ftr-484	308	33	taxpayers	taxpayer	NOUN
ftr-484	308	34	initially	initially	ADV
ftr-484	308	35	allowed	allow	VERB
ftr-484	308	36	to	to	PART
ftr-484	308	37	use	use	VERB
ftr-484	308	38	lifo	lifo	NOUN
ftr-484	308	39	.	.	PUNCT
ftr-484	309	1	one	one	NUM
ftr-484	309	2	commentator	commentator	NOUN
ftr-484	309	3	suggested	suggest	VERB
ftr-484	309	4	that	that	SCONJ
ftr-484	309	5	the	the	DET
ftr-484	309	6	narrow	narrow	ADJ
ftr-484	309	7	authorization	authorization	NOUN
ftr-484	309	8	of	of	ADP
ftr-484	309	9	lifo	lifo	NOUN
ftr-484	309	10	in	in	ADP
ftr-484	309	11	the	the	DET
ftr-484	309	12	1938	1938	NUM
ftr-484	309	13	bill	bill	NOUN
ftr-484	309	14	was	be	AUX
ftr-484	309	15	the	the	DET
ftr-484	309	16	result	result	NOUN
ftr-484	309	17	of	of	ADP
ftr-484	309	18	the	the	DET
ftr-484	309	19	treasury	treasury	NOUN
ftr-484	309	20	's	's	PART
ftr-484	309	21	concern	concern	NOUN
ftr-484	309	22	that	that	SCONJ
ftr-484	309	23	"	"	PUNCT
ftr-484	309	24	drafting	draft	VERB
ftr-484	309	25	adequate	adequate	ADJ
ftr-484	309	26	safeguarding	safeguard	VERB
ftr-484	309	27	regulations	regulation	NOUN
ftr-484	309	28	"	"	PUNCT
ftr-484	309	29	would	would	AUX
ftr-484	309	30	be	be	AUX
ftr-484	309	31	impossible	impossible	ADJ
ftr-484	309	32	if	if	SCONJ
ftr-484	309	33	lifo	lifo	NOUN
ftr-484	309	34	was	be	AUX
ftr-484	309	35	"	"	PUNCT
ftr-484	309	36	allowed	allow	VERB
ftr-484	309	37	indiscriminately	indiscriminately	ADV
ftr-484	309	38	to	to	ADP
ftr-484	309	39	a	a	DET
ftr-484	309	40	wide	wide	ADJ
ftr-484	309	41	group	group	NOUN
ftr-484	309	42	of	of	ADP
ftr-484	309	43	taxpayers	taxpayer	NOUN
ftr-484	309	44	.	.	PUNCT
ftr-484	309	45	"	"	PUNCT
ftr-484	310	1	51	51	NUM
ftr-484	310	2	harv	harv	NOUN
ftr-484	310	3	.	.	PUNCT
ftr-484	311	1	l.	l.	PROPN
ftr-484	311	2	rev	rev	PROPN
ftr-484	311	3	.	.	PROPN
ftr-484	311	4	1430	1430	NUM
ftr-484	311	5	,	,	PUNCT
ftr-484	311	6	1431	1431	NUM
ftr-484	311	7	(	(	PUNCT
ftr-484	311	8	1938	1938	NUM
ftr-484	311	9	)	)	PUNCT
ftr-484	311	10	.	.	PUNCT
ftr-484	312	1	45	45	NUM
ftr-484	312	2	.	.	PUNCT
ftr-484	312	3	see	see	VERB
ftr-484	312	4	irc	irc	ADV
ftr-484	312	5	§	§	NOUN
ftr-484	312	6	22(d	22(d	NUM
ftr-484	312	7	)	)	PUNCT
ftr-484	312	8	(	(	PUNCT
ftr-484	312	9	1939	1939	NUM
ftr-484	312	10	)	)	PUNCT
ftr-484	312	11	.	.	PUNCT
ftr-484	313	1	46	46	NUM
ftr-484	313	2	.	.	PUNCT
ftr-484	314	1	section	section	NOUN
ftr-484	314	2	22(d)(2	22(d)(2	NOUN
ftr-484	314	3	)	)	PUNCT
ftr-484	314	4	of	of	ADP
ftr-484	314	5	the	the	DET
ftr-484	314	6	1938	1938	NUM
ftr-484	314	7	act	act	NOUN
ftr-484	314	8	required	require	VERB
ftr-484	314	9	that	that	SCONJ
ftr-484	314	10	ending	end	VERB
ftr-484	314	11	inventory	inventory	NOUN
ftr-484	314	12	consist	consist	NOUN
ftr-484	314	13	of	of	ADP
ftr-484	314	14	"	"	PUNCT
ftr-484	314	15	[	[	X
ftr-484	314	16	f]irst	f]irst	ADP
ftr-484	314	17	,	,	PUNCT
ftr-484	314	18	those	those	DET
ftr-484	314	19	[	[	X
ftr-484	314	20	items	item	NOUN
ftr-484	314	21	]	]	PUNCT
ftr-484	314	22	included	include	VERB
ftr-484	314	23	in	in	ADP
ftr-484	314	24	the	the	DET
ftr-484	314	25	inventory	inventory	NOUN
ftr-484	314	26	as	as	ADP
ftr-484	314	27	of	of	ADP
ftr-484	314	28	the	the	DET
ftr-484	314	29	beginning	beginning	NOUN
ftr-484	314	30	of	of	ADP
ftr-484	314	31	the	the	DET
ftr-484	314	32	taxable	taxable	ADJ
ftr-484	314	33	year	year	NOUN
ftr-484	314	34	(	(	PUNCT
ftr-484	314	35	in	in	ADP
ftr-484	314	36	the	the	DET
ftr-484	314	37	order	order	NOUN
ftr-484	314	38	of	of	ADP
ftr-484	314	39	acquisition	acquisition	NOUN
ftr-484	314	40	)	)	PUNCT
ftr-484	314	41	to	to	ADP
ftr-484	314	42	the	the	DET
ftr-484	314	43	extent	extent	NOUN
ftr-484	314	44	thereof	thereof	ADV
ftr-484	314	45	,	,	PUNCT
ftr-484	314	46	and	and	CCONJ
ftr-484	314	47	second	second	ADJ
ftr-484	314	48	,	,	PUNCT
ftr-484	314	49	those	those	PRON
ftr-484	314	50	acquired	acquire	VERB
ftr-484	314	51	in	in	ADP
ftr-484	314	52	the	the	DET
ftr-484	314	53	taxable	taxable	ADJ
ftr-484	314	54	year	year	NOUN
ftr-484	314	55	.	.	PUNCT
ftr-484	315	1	in	in	ADP
ftr-484	315	2	19951	19951	NUM
ftr-484	315	3	florida	florida	PROPN
ftr-484	315	4	tax	tax	NOUN
ftr-484	315	5	review	review	NOUN
ftr-484	315	6	that	that	PRON
ftr-484	315	7	lifo	lifo	NOUN
ftr-484	315	8	was	be	AUX
ftr-484	315	9	feasible	feasible	ADJ
ftr-484	315	10	only	only	ADV
ftr-484	315	11	for	for	ADP
ftr-484	315	12	inventories	inventory	NOUN
ftr-484	315	13	that	that	PRON
ftr-484	315	14	could	could	AUX
ftr-484	315	15	be	be	AUX
ftr-484	315	16	measured	measure	VERB
ftr-484	315	17	in	in	ADP
ftr-484	315	18	common	common	ADJ
ftr-484	315	19	physical	physical	ADJ
ftr-484	315	20	measuring	measure	VERB
ftr-484	315	21	units	unit	NOUN
ftr-484	315	22	,	,	PUNCT
ftr-484	315	23	such	such	ADJ
ftr-484	315	24	as	as	ADP
ftr-484	315	25	tons	ton	NOUN
ftr-484	315	26	,	,	PUNCT
ftr-484	315	27	gallons	gallon	NOUN
ftr-484	315	28	,	,	PUNCT
ftr-484	315	29	or	or	CCONJ
ftr-484	315	30	yards.47	yards.47	NOUN
ftr-484	315	31	this	this	DET
ftr-484	315	32	approach	approach	NOUN
ftr-484	315	33	is	be	AUX
ftr-484	315	34	now	now	ADV
ftr-484	315	35	known	know	VERB
ftr-484	315	36	as	as	ADP
ftr-484	315	37	specific	specific	ADJ
ftr-484	315	38	goods	good	NOUN
ftr-484	315	39	lifo.4	lifo.4	NOUN
ftr-484	315	40	8	8	NUM
ftr-484	315	41	under	under	ADP
ftr-484	315	42	specific	specific	ADJ
ftr-484	315	43	goods	good	NOUN
ftr-484	315	44	lifo	lifo	NOUN
ftr-484	315	45	,	,	PUNCT
ftr-484	315	46	the	the	DET
ftr-484	315	47	comparison	comparison	NOUN
ftr-484	315	48	of	of	ADP
ftr-484	315	49	the	the	DET
ftr-484	315	50	total	total	ADJ
ftr-484	315	51	inventory	inventory	NOUN
ftr-484	315	52	investment	investment	NOUN
ftr-484	315	53	from	from	ADP
ftr-484	315	54	year	year	NOUN
ftr-484	315	55	to	to	ADP
ftr-484	315	56	year	year	NOUN
ftr-484	315	57	is	be	AUX
ftr-484	315	58	generally	generally	ADV
ftr-484	315	59	based	base	VERB
ftr-484	315	60	on	on	ADP
ftr-484	315	61	the	the	DET
ftr-484	315	62	physical	physical	ADJ
ftr-484	315	63	similarity	similarity	NOUN
ftr-484	315	64	of	of	ADP
ftr-484	315	65	"	"	PUNCT
ftr-484	315	66	goods	good	NOUN
ftr-484	315	67	"	"	PUNCT
ftr-484	315	68	in	in	ADP
ftr-484	315	69	inventory.49	inventory.49	ADP
ftr-484	315	70	the	the	DET
ftr-484	315	71	classification	classification	NOUN
ftr-484	315	72	or	or	CCONJ
ftr-484	315	73	grouping	grouping	NOUN
ftr-484	315	74	of	of	ADP
ftr-484	315	75	similar	similar	ADJ
ftr-484	315	76	goods	good	NOUN
ftr-484	315	77	is	be	AUX
ftr-484	315	78	significant	significant	ADJ
ftr-484	315	79	because	because	SCONJ
ftr-484	315	80	each	each	DET
ftr-484	315	81	classification	classification	NOUN
ftr-484	315	82	is	be	AUX
ftr-484	315	83	effectively	effectively	ADV
ftr-484	315	84	treated	treat	VERB
ftr-484	315	85	as	as	ADP
ftr-484	315	86	a	a	DET
ftr-484	315	87	separate	separate	ADJ
ftr-484	315	88	inventory.5	inventory.5	NOUN
ftr-484	315	89	"	"	PUNCT
ftr-484	315	90	as	as	ADP
ftr-484	315	91	a	a	DET
ftr-484	315	92	result	result	NOUN
ftr-484	315	93	,	,	PUNCT
ftr-484	315	94	shifts	shift	NOUN
ftr-484	315	95	in	in	ADP
ftr-484	315	96	the	the	DET
ftr-484	315	97	inventory	inventory	NOUN
ftr-484	315	98	composition	composition	NOUN
ftr-484	315	99	can	can	AUX
ftr-484	315	100	result	result	VERB
ftr-484	315	101	in	in	ADP
ftr-484	315	102	liquidations	liquidation	NOUN
ftr-484	315	103	of	of	ADP
ftr-484	315	104	some	some	DET
ftr-484	315	105	classifications	classification	NOUN
ftr-484	315	106	or	or	CCONJ
ftr-484	315	107	incremental	incremental	ADJ
ftr-484	315	108	increases	increase	NOUN
ftr-484	315	109	in	in	ADP
ftr-484	315	110	others.5	others.5	NOUN
ftr-484	315	111	'	'	PUNCT
ftr-484	315	112	in	in	ADP
ftr-484	315	113	these	these	DET
ftr-484	315	114	circumstances	circumstance	NOUN
ftr-484	315	115	,	,	PUNCT
ftr-484	315	116	the	the	DET
ftr-484	315	117	deferral	deferral	NOUN
ftr-484	315	118	of	of	ADP
ftr-484	315	119	inventory	inventory	NOUN
ftr-484	315	120	profit	profit	NOUN
ftr-484	315	121	required	require	VERB
ftr-484	315	122	by	by	ADP
ftr-484	315	123	the	the	DET
ftr-484	315	124	physical	physical	ADJ
ftr-484	315	125	capital	capital	NOUN
ftr-484	315	126	maintenance	maintenance	NOUN
ftr-484	315	127	concept	concept	NOUN
ftr-484	315	128	may	may	AUX
ftr-484	315	129	terminate	terminate	VERB
ftr-484	315	130	despite	despite	SCONJ
ftr-484	315	131	the	the	DET
ftr-484	315	132	need	need	NOUN
ftr-484	315	133	for	for	ADP
ftr-484	315	134	continued	continue	VERB
ftr-484	315	135	inventory	inventory	NOUN
ftr-484	315	136	investment	investment	NOUN
ftr-484	315	137	.	.	PUNCT
ftr-484	316	1	specific	specific	ADJ
ftr-484	316	2	goods	good	NOUN
ftr-484	316	3	lifo	lifo	NOUN
ftr-484	316	4	thus	thus	ADV
ftr-484	316	5	reflects	reflect	VERB
ftr-484	316	6	a	a	DET
ftr-484	316	7	more	more	ADV
ftr-484	316	8	restrictive	restrictive	ADJ
ftr-484	316	9	form	form	NOUN
ftr-484	316	10	of	of	ADP
ftr-484	316	11	capital	capital	NOUN
ftr-484	316	12	maintenance	maintenance	NOUN
ftr-484	316	13	theory	theory	NOUN
ftr-484	316	14	,	,	PUNCT
ftr-484	316	15	providing	provide	VERB
ftr-484	316	16	only	only	ADV
ftr-484	316	17	limited	limited	ADJ
ftr-484	316	18	deferral	deferral	NOUN
ftr-484	316	19	of	of	ADP
ftr-484	316	20	holding	hold	VERB
ftr-484	316	21	gains	gain	NOUN
ftr-484	316	22	for	for	ADP
ftr-484	316	23	the	the	DET
ftr-484	316	24	order	order	NOUN
ftr-484	316	25	of	of	ADP
ftr-484	316	26	acquisition	acquisition	NOUN
ftr-484	316	27	.	.	PUNCT
ftr-484	316	28	"	"	PUNCT
ftr-484	317	1	a	a	DET
ftr-484	317	2	similar	similar	ADJ
ftr-484	317	3	statutory	statutory	ADJ
ftr-484	317	4	formula	formula	NOUN
ftr-484	317	5	has	have	AUX
ftr-484	317	6	continued	continue	VERB
ftr-484	317	7	throughout	throughout	ADP
ftr-484	317	8	the	the	DET
ftr-484	317	9	history	history	NOUN
ftr-484	317	10	of	of	ADP
ftr-484	317	11	the	the	DET
ftr-484	317	12	lifo	lifo	NOUN
ftr-484	317	13	statute	statute	NOUN
ftr-484	317	14	.	.	PUNCT
ftr-484	318	1	see	see	VERB
ftr-484	318	2	irc	irc	PROPN
ftr-484	318	3	§	§	PROPN
ftr-484	318	4	472(b)(1	472(b)(1	NOUN
ftr-484	318	5	)	)	PUNCT
ftr-484	318	6	.	.	PUNCT
ftr-484	319	1	47	47	NUM
ftr-484	319	2	.	.	PUNCT
ftr-484	320	1	see	see	VERB
ftr-484	320	2	schneider	schneider	NOUN
ftr-484	320	3	,	,	PUNCT
ftr-484	320	4	supra	supra	PROPN
ftr-484	320	5	note	note	PROPN
ftr-484	320	6	4	4	NUM
ftr-484	320	7	,	,	PUNCT
ftr-484	320	8	§	§	PROPN
ftr-484	320	9	9.03	9.03	NUM
ftr-484	320	10	.	.	PUNCT
ftr-484	321	1	48	48	NUM
ftr-484	321	2	.	.	PUNCT
ftr-484	322	1	i	i	PRON
ftr-484	322	2	d.	d.	PROPN
ftr-484	322	3	49	49	NUM
ftr-484	322	4	.	.	PUNCT
ftr-484	323	1	section	section	NOUN
ftr-484	323	2	472	472	NUM
ftr-484	323	3	and	and	CCONJ
ftr-484	323	4	the	the	DET
ftr-484	323	5	regulations	regulation	NOUN
ftr-484	323	6	thereunder	thereunder	NOUN
ftr-484	323	7	use	use	VERB
ftr-484	323	8	the	the	DET
ftr-484	323	9	term	term	NOUN
ftr-484	323	10	"	"	PUNCT
ftr-484	323	11	goods	good	NOUN
ftr-484	323	12	"	"	PUNCT
ftr-484	323	13	to	to	PART
ftr-484	323	14	describe	describe	VERB
ftr-484	323	15	the	the	DET
ftr-484	323	16	inventory	inventory	NOUN
ftr-484	323	17	content	content	NOUN
ftr-484	323	18	.	.	PUNCT
ftr-484	324	1	for	for	ADP
ftr-484	324	2	example	example	NOUN
ftr-484	324	3	,	,	PUNCT
ftr-484	324	4	§	§	PROPN
ftr-484	324	5	472(a	472(a	PROPN
ftr-484	324	6	)	)	PUNCT
ftr-484	324	7	and	and	CCONJ
ftr-484	324	8	(	(	PUNCT
ftr-484	324	9	b	b	X
ftr-484	324	10	)	)	PUNCT
ftr-484	324	11	both	both	PRON
ftr-484	324	12	refer	refer	VERB
ftr-484	324	13	to	to	ADP
ftr-484	324	14	use	use	NOUN
ftr-484	324	15	of	of	ADP
ftr-484	324	16	the	the	DET
ftr-484	324	17	lifo	lifo	NOUN
ftr-484	324	18	method	method	NOUN
ftr-484	324	19	for	for	ADP
ftr-484	324	20	inventorying	inventory	VERB
ftr-484	324	21	"	"	PUNCT
ftr-484	324	22	goods	good	NOUN
ftr-484	324	23	.	.	PUNCT
ftr-484	324	24	"	"	PUNCT
ftr-484	325	1	similarly	similarly	ADV
ftr-484	325	2	,	,	PUNCT
ftr-484	325	3	regs	reg	NOUN
ftr-484	325	4	.	.	PUNCT
ftr-484	326	1	§	§	PROPN
ftr-484	326	2	1.472	1.472	NUM
ftr-484	326	3	-	-	SYM
ftr-484	326	4	1(a	1(a	NUM
ftr-484	326	5	)	)	PUNCT
ftr-484	326	6	,	,	PUNCT
ftr-484	326	7	(	(	PUNCT
ftr-484	326	8	c	c	X
ftr-484	326	9	)	)	PUNCT
ftr-484	326	10	refers	refer	VERB
ftr-484	326	11	to	to	ADP
ftr-484	326	12	"	"	PUNCT
ftr-484	326	13	goods	good	NOUN
ftr-484	326	14	remaining	remain	VERB
ftr-484	326	15	on	on	ADP
ftr-484	326	16	hand	hand	NOUN
ftr-484	326	17	"	"	PUNCT
ftr-484	326	18	and	and	CCONJ
ftr-484	326	19	to	to	ADP
ftr-484	326	20	a	a	DET
ftr-484	326	21	"	"	PUNCT
ftr-484	326	22	class	class	NOUN
ftr-484	326	23	of	of	ADP
ftr-484	326	24	goods	good	NOUN
ftr-484	326	25	.	.	PUNCT
ftr-484	326	26	"	"	PUNCT
ftr-484	327	1	the	the	DET
ftr-484	327	2	term	term	NOUN
ftr-484	327	3	"	"	PUNCT
ftr-484	327	4	goods	good	NOUN
ftr-484	327	5	"	"	PUNCT
ftr-484	327	6	may	may	AUX
ftr-484	327	7	not	not	PART
ftr-484	327	8	be	be	AUX
ftr-484	327	9	intended	intend	VERB
ftr-484	327	10	as	as	ADP
ftr-484	327	11	a	a	DET
ftr-484	327	12	technical	technical	ADJ
ftr-484	327	13	limitation	limitation	NOUN
ftr-484	327	14	on	on	ADP
ftr-484	327	15	the	the	DET
ftr-484	327	16	availability	availability	NOUN
ftr-484	327	17	of	of	ADP
ftr-484	327	18	the	the	DET
ftr-484	327	19	lifo	lifo	NOUN
ftr-484	327	20	method	method	NOUN
ftr-484	327	21	.	.	PUNCT
ftr-484	328	1	the	the	DET
ftr-484	328	2	regulations	regulation	NOUN
ftr-484	328	3	allow	allow	VERB
ftr-484	328	4	lifo	lifo	NOUN
ftr-484	328	5	to	to	PART
ftr-484	328	6	be	be	AUX
ftr-484	328	7	applied	apply	VERB
ftr-484	328	8	to	to	ADP
ftr-484	328	9	raw	raw	ADJ
ftr-484	328	10	material	material	NOUN
ftr-484	328	11	content	content	NOUN
ftr-484	328	12	of	of	ADP
ftr-484	328	13	work	work	NOUN
ftr-484	328	14	in	in	ADP
ftr-484	328	15	process	process	NOUN
ftr-484	328	16	and	and	CCONJ
ftr-484	328	17	finished	finish	VERB
ftr-484	328	18	goods	good	NOUN
ftr-484	328	19	,	,	PUNCT
ftr-484	328	20	regs	reg	NOUN
ftr-484	328	21	.	.	PUNCT
ftr-484	329	1	§	§	PROPN
ftr-484	329	2	1.472	1.472	NUM
ftr-484	329	3	-	-	SYM
ftr-484	329	4	1(c	1(c	NUM
ftr-484	329	5	)	)	PUNCT
ftr-484	329	6	,	,	PUNCT
ftr-484	329	7	and	and	CCONJ
ftr-484	329	8	the	the	DET
ftr-484	329	9	service	service	NOUN
ftr-484	329	10	has	have	AUX
ftr-484	329	11	ruled	rule	VERB
ftr-484	329	12	that	that	PRON
ftr-484	329	13	lifo	lifo	NOUN
ftr-484	329	14	may	may	AUX
ftr-484	329	15	be	be	AUX
ftr-484	329	16	applied	apply	VERB
ftr-484	329	17	to	to	ADP
ftr-484	329	18	intangibles	intangible	NOUN
ftr-484	329	19	,	,	PUNCT
ftr-484	329	20	such	such	ADJ
ftr-484	329	21	as	as	ADP
ftr-484	329	22	securities	security	NOUN
ftr-484	329	23	,	,	PUNCT
ftr-484	329	24	rev	rev	PROPN
ftr-484	329	25	.	.	PROPN
ftr-484	330	1	rul	rul	PROPN
ftr-484	330	2	.	.	PUNCT
ftr-484	331	1	60	60	NUM
ftr-484	331	2	-	-	SYM
ftr-484	331	3	321	321	NUM
ftr-484	331	4	,	,	PUNCT
ftr-484	331	5	1960	1960	NUM
ftr-484	331	6	-	-	SYM
ftr-484	331	7	2	2	NUM
ftr-484	331	8	c.b	c.b	PROPN
ftr-484	331	9	.	.	PROPN
ftr-484	331	10	166	166	NUM
ftr-484	331	11	.	.	PUNCT
ftr-484	332	1	nevertheless	nevertheless	ADV
ftr-484	332	2	,	,	PUNCT
ftr-484	332	3	the	the	DET
ftr-484	332	4	irs	irs	PROPN
ftr-484	332	5	national	national	ADJ
ftr-484	332	6	office	office	NOUN
ftr-484	332	7	has	have	AUX
ftr-484	332	8	taken	take	VERB
ftr-484	332	9	the	the	DET
ftr-484	332	10	position	position	NOUN
ftr-484	332	11	in	in	ADP
ftr-484	332	12	that	that	PRON
ftr-484	332	13	an	an	DET
ftr-484	332	14	"	"	PUNCT
ftr-484	332	15	item	item	NOUN
ftr-484	332	16	"	"	PUNCT
ftr-484	332	17	must	must	AUX
ftr-484	332	18	be	be	AUX
ftr-484	332	19	a	a	DET
ftr-484	332	20	"	"	PUNCT
ftr-484	332	21	good	good	ADJ
ftr-484	332	22	.	.	PUNCT
ftr-484	332	23	"	"	PUNCT
ftr-484	333	1	see	see	VERB
ftr-484	333	2	i.r.s	i.r.	NOUN
ftr-484	333	3	.	.	PUNCT
ftr-484	334	1	t.a.m	t.a.m	PROPN
ftr-484	334	2	.	.	PROPN
ftr-484	335	1	9405005	9405005	NUM
ftr-484	335	2	(	(	PUNCT
ftr-484	335	3	oct	oct	PROPN
ftr-484	335	4	.	.	PROPN
ftr-484	335	5	15	15	NUM
ftr-484	335	6	,	,	PUNCT
ftr-484	335	7	1993	1993	NUM
ftr-484	335	8	)	)	PUNCT
ftr-484	335	9	.	.	PUNCT
ftr-484	336	1	in	in	ADP
ftr-484	336	2	the	the	DET
ftr-484	336	3	discussion	discussion	NOUN
ftr-484	336	4	below	below	ADV
ftr-484	336	5	,	,	PUNCT
ftr-484	336	6	the	the	DET
ftr-484	336	7	terms	term	NOUN
ftr-484	336	8	"	"	PUNCT
ftr-484	336	9	goods	good	NOUN
ftr-484	336	10	,	,	PUNCT
ftr-484	336	11	"	"	PUNCT
ftr-484	336	12	"	"	PUNCT
ftr-484	336	13	items	item	NOUN
ftr-484	336	14	,	,	PUNCT
ftr-484	336	15	"	"	PUNCT
ftr-484	336	16	and	and	CCONJ
ftr-484	336	17	"	"	PUNCT
ftr-484	336	18	costs	cost	NOUN
ftr-484	336	19	"	"	PUNCT
ftr-484	336	20	are	be	AUX
ftr-484	336	21	used	use	VERB
ftr-484	336	22	interchangeably	interchangeably	ADV
ftr-484	336	23	.	.	PUNCT
ftr-484	337	1	for	for	ADP
ftr-484	337	2	a	a	DET
ftr-484	337	3	summary	summary	NOUN
ftr-484	337	4	of	of	ADP
ftr-484	337	5	the	the	DET
ftr-484	337	6	arguments	argument	NOUN
ftr-484	337	7	favoring	favor	VERB
ftr-484	337	8	a	a	DET
ftr-484	337	9	definition	definition	NOUN
ftr-484	337	10	of	of	ADP
ftr-484	337	11	"	"	PUNCT
ftr-484	337	12	item	item	NOUN
ftr-484	337	13	"	"	PUNCT
ftr-484	337	14	that	that	PRON
ftr-484	337	15	is	be	AUX
ftr-484	337	16	not	not	PART
ftr-484	337	17	limited	limit	VERB
ftr-484	337	18	to	to	ADP
ftr-484	337	19	"	"	PUNCT
ftr-484	337	20	goods	good	NOUN
ftr-484	337	21	,	,	PUNCT
ftr-484	337	22	"	"	PUNCT
ftr-484	337	23	see	see	NOUN
ftr-484	337	24	gertzman	gertzman	NOUN
ftr-484	337	25	,	,	PUNCT
ftr-484	337	26	supra	supra	PROPN
ftr-484	337	27	note	note	NOUN
ftr-484	337	28	3	3	NUM
ftr-484	337	29	,	,	PUNCT
ftr-484	337	30	7.04[3][e	7.04[3][e	NUM
ftr-484	337	31	]	]	PUNCT
ftr-484	337	32	.	.	PUNCT
ftr-484	338	1	50	50	NUM
ftr-484	338	2	.	.	PUNCT
ftr-484	338	3	gertzman	gertzman	NOUN
ftr-484	338	4	refers	refer	VERB
ftr-484	338	5	to	to	ADP
ftr-484	338	6	classifications	classification	NOUN
ftr-484	338	7	or	or	CCONJ
ftr-484	338	8	groupings	grouping	NOUN
ftr-484	338	9	of	of	ADP
ftr-484	338	10	specific	specific	ADJ
ftr-484	338	11	goods	good	NOUN
ftr-484	338	12	as	as	ADP
ftr-484	338	13	"	"	PUNCT
ftr-484	338	14	pools	pool	NOUN
ftr-484	338	15	.	.	PUNCT
ftr-484	338	16	"	"	PUNCT
ftr-484	339	1	gertzman	gertzman	ADJ
ftr-484	339	2	,	,	PUNCT
ftr-484	339	3	supra	supra	PROPN
ftr-484	339	4	note	note	NOUN
ftr-484	339	5	3	3	NUM
ftr-484	339	6	,	,	PUNCT
ftr-484	339	7	7.04[2	7.04[2	NUM
ftr-484	339	8	]	]	PUNCT
ftr-484	339	9	.	.	PUNCT
ftr-484	340	1	occasionally	occasionally	ADV
ftr-484	340	2	,	,	PUNCT
ftr-484	340	3	the	the	DET
ftr-484	340	4	service	service	NOUN
ftr-484	340	5	also	also	ADV
ftr-484	340	6	uses	use	VERB
ftr-484	340	7	this	this	DET
ftr-484	340	8	term	term	NOUN
ftr-484	340	9	to	to	PART
ftr-484	340	10	describe	describe	VERB
ftr-484	340	11	groupings	grouping	NOUN
ftr-484	340	12	of	of	ADP
ftr-484	340	13	similar	similar	ADJ
ftr-484	340	14	goods	good	NOUN
ftr-484	340	15	,	,	PUNCT
ftr-484	340	16	see	see	VERB
ftr-484	340	17	,	,	PUNCT
ftr-484	340	18	e.g.	e.g.	ADV
ftr-484	340	19	,	,	PUNCT
ftr-484	340	20	rev	rev	PROPN
ftr-484	340	21	.	.	PROPN
ftr-484	340	22	rul	rul	PROPN
ftr-484	340	23	.	.	PUNCT
ftr-484	341	1	62	62	NUM
ftr-484	341	2	-	-	SYM
ftr-484	341	3	77	77	NUM
ftr-484	341	4	,	,	PUNCT
ftr-484	341	5	1962	1962	NUM
ftr-484	341	6	-	-	SYM
ftr-484	341	7	1	1	NUM
ftr-484	341	8	c.b	c.b	PROPN
ftr-484	341	9	.	.	PROPN
ftr-484	341	10	80	80	NUM
ftr-484	341	11	(	(	PUNCT
ftr-484	341	12	discussing	discuss	VERB
ftr-484	341	13	change	change	NOUN
ftr-484	341	14	from	from	ADP
ftr-484	341	15	specific	specific	ADJ
ftr-484	341	16	goods	good	NOUN
ftr-484	341	17	to	to	ADP
ftr-484	341	18	dollar	dollar	NOUN
ftr-484	341	19	-	-	PUNCT
ftr-484	341	20	value	value	NOUN
ftr-484	341	21	lifo	lifo	NOUN
ftr-484	341	22	using	use	VERB
ftr-484	341	23	the	the	DET
ftr-484	341	24	same	same	ADJ
ftr-484	341	25	"	"	PUNCT
ftr-484	341	26	pools	pool	NOUN
ftr-484	341	27	"	"	PUNCT
ftr-484	341	28	)	)	PUNCT
ftr-484	341	29	,	,	PUNCT
ftr-484	341	30	as	as	SCONJ
ftr-484	341	31	does	do	VERB
ftr-484	341	32	the	the	DET
ftr-484	341	33	tax	tax	NOUN
ftr-484	341	34	court	court	NOUN
ftr-484	341	35	,	,	PUNCT
ftr-484	341	36	see	see	VERB
ftr-484	341	37	oak	oak	NOUN
ftr-484	341	38	knoll	knoll	NOUN
ftr-484	341	39	cellar	cellar	PROPN
ftr-484	341	40	v.	v.	PROPN
ftr-484	341	41	commissioner	commissioner	PROPN
ftr-484	341	42	,	,	PUNCT
ftr-484	341	43	68	68	NUM
ftr-484	341	44	t.c	t.c	PROPN
ftr-484	341	45	.	.	PROPN
ftr-484	341	46	memo	memo	NOUN
ftr-484	341	47	(	(	PUNCT
ftr-484	341	48	cch	cch	PROPN
ftr-484	341	49	)	)	PUNCT
ftr-484	341	50	412	412	NUM
ftr-484	341	51	,	,	PUNCT
ftr-484	341	52	t.c	t.c	PROPN
ftr-484	341	53	.	.	PROPN
ftr-484	341	54	memo	memo	NOUN
ftr-484	341	55	(	(	PUNCT
ftr-484	341	56	ria	ria	PROPN
ftr-484	341	57	)	)	PUNCT
ftr-484	341	58	94,396	94,396	NUM
ftr-484	341	59	(	(	PUNCT
ftr-484	341	60	1994	1994	NUM
ftr-484	341	61	)	)	PUNCT
ftr-484	341	62	.	.	PUNCT
ftr-484	342	1	however	however	ADV
ftr-484	342	2	,	,	PUNCT
ftr-484	342	3	the	the	DET
ftr-484	342	4	regulations	regulation	NOUN
ftr-484	342	5	appear	appear	VERB
ftr-484	342	6	to	to	PART
ftr-484	342	7	use	use	VERB
ftr-484	342	8	the	the	DET
ftr-484	342	9	term	term	NOUN
ftr-484	342	10	"	"	PUNCT
ftr-484	342	11	pooling	pool	VERB
ftr-484	342	12	"	"	PUNCT
ftr-484	342	13	only	only	ADV
ftr-484	342	14	in	in	ADP
ftr-484	342	15	the	the	DET
ftr-484	342	16	dollar	dollar	NOUN
ftr-484	342	17	-	-	PUNCT
ftr-484	342	18	value	value	NOUN
ftr-484	342	19	lifo	lifo	NOUN
ftr-484	342	20	context	context	NOUN
ftr-484	342	21	.	.	PUNCT
ftr-484	343	1	compare	compare	ADJ
ftr-484	343	2	regs	reg	NOUN
ftr-484	343	3	.	.	PUNCT
ftr-484	344	1	§	§	PROPN
ftr-484	344	2	1.472	1.472	NUM
ftr-484	344	3	-	-	SYM
ftr-484	344	4	1(d	1(d	NUM
ftr-484	344	5	)	)	PUNCT
ftr-484	344	6	,	,	PUNCT
ftr-484	344	7	(	(	PUNCT
ftr-484	344	8	f	f	X
ftr-484	344	9	)	)	PUNCT
ftr-484	344	10	(	(	PUNCT
ftr-484	344	11	referring	refer	VERB
ftr-484	344	12	to	to	ADP
ftr-484	344	13	raw	raw	ADJ
ftr-484	344	14	materials	material	NOUN
ftr-484	344	15	,	,	PUNCT
ftr-484	344	16	groups	group	NOUN
ftr-484	344	17	,	,	PUNCT
ftr-484	344	18	or	or	CCONJ
ftr-484	344	19	classifications	classification	NOUN
ftr-484	344	20	)	)	PUNCT
ftr-484	344	21	with	with	ADP
ftr-484	344	22	regs	reg	NOUN
ftr-484	344	23	.	.	PUNCT
ftr-484	345	1	§	§	PROPN
ftr-484	345	2	1.472	1.472	NUM
ftr-484	345	3	-	-	SYM
ftr-484	345	4	8(b	8(b	NUM
ftr-484	345	5	)	)	PUNCT
ftr-484	345	6	(	(	PUNCT
ftr-484	345	7	referring	refer	VERB
ftr-484	345	8	to	to	ADP
ftr-484	345	9	dollar	dollar	NOUN
ftr-484	345	10	-	-	PUNCT
ftr-484	345	11	value	value	NOUN
ftr-484	345	12	lifo	lifo	NOUN
ftr-484	345	13	pools	pool	NOUN
ftr-484	345	14	)	)	PUNCT
ftr-484	345	15	.	.	PUNCT
ftr-484	346	1	in	in	ADP
ftr-484	346	2	any	any	DET
ftr-484	346	3	event	event	NOUN
ftr-484	346	4	,	,	PUNCT
ftr-484	346	5	a	a	DET
ftr-484	346	6	specific	specific	ADJ
ftr-484	346	7	goods	good	NOUN
ftr-484	346	8	"	"	PUNCT
ftr-484	346	9	pool	pool	NOUN
ftr-484	346	10	"	"	PUNCT
ftr-484	346	11	is	be	AUX
ftr-484	346	12	much	much	ADV
ftr-484	346	13	narrower	narrow	ADJ
ftr-484	346	14	than	than	ADP
ftr-484	346	15	a	a	DET
ftr-484	346	16	dollar	dollar	NOUN
ftr-484	346	17	-	-	PUNCT
ftr-484	346	18	value	value	NOUN
ftr-484	346	19	"	"	PUNCT
ftr-484	346	20	pool	pool	NOUN
ftr-484	346	21	.	.	PUNCT
ftr-484	346	22	"	"	PUNCT
ftr-484	347	1	see	see	VERB
ftr-484	347	2	generally	generally	ADV
ftr-484	347	3	schneider	schneider	NOUN
ftr-484	347	4	,	,	PUNCT
ftr-484	347	5	supra	supra	PROPN
ftr-484	347	6	note	note	PROPN
ftr-484	347	7	4	4	NUM
ftr-484	347	8	,	,	PUNCT
ftr-484	347	9	§	§	PROPN
ftr-484	347	10	13.01[2	13.01[2	NOUN
ftr-484	347	11	]	]	PUNCT
ftr-484	347	12	(	(	PUNCT
ftr-484	347	13	discussing	discuss	VERB
ftr-484	347	14	the	the	DET
ftr-484	347	15	two	two	NUM
ftr-484	347	16	pooling	pool	VERB
ftr-484	347	17	methods	method	NOUN
ftr-484	347	18	)	)	PUNCT
ftr-484	347	19	.	.	PUNCT
ftr-484	348	1	51	51	NUM
ftr-484	348	2	.	.	PUNCT
ftr-484	349	1	as	as	SCONJ
ftr-484	349	2	noted	note	VERB
ftr-484	349	3	above	above	ADV
ftr-484	349	4	,	,	PUNCT
ftr-484	349	5	an	an	DET
ftr-484	349	6	incremental	incremental	ADJ
ftr-484	349	7	increase	increase	NOUN
ftr-484	349	8	in	in	ADP
ftr-484	349	9	inventory	inventory	NOUN
ftr-484	349	10	quantity	quantity	NOUN
ftr-484	349	11	is	be	AUX
ftr-484	349	12	effectively	effectively	ADV
ftr-484	349	13	treated	treat	VERB
ftr-484	349	14	as	as	ADP
ftr-484	349	15	a	a	DET
ftr-484	349	16	new	new	ADJ
ftr-484	349	17	investment	investment	NOUN
ftr-484	349	18	,	,	PUNCT
ftr-484	349	19	which	which	PRON
ftr-484	349	20	is	be	AUX
ftr-484	349	21	reflected	reflect	VERB
ftr-484	349	22	at	at	ADP
ftr-484	349	23	an	an	DET
ftr-484	349	24	amount	amount	NOUN
ftr-484	349	25	approximating	approximate	VERB
ftr-484	349	26	current	current	ADJ
ftr-484	349	27	cost	cost	NOUN
ftr-484	349	28	.	.	PUNCT
ftr-484	350	1	the	the	DET
ftr-484	350	2	regulations	regulation	NOUN
ftr-484	350	3	provide	provide	VERB
ftr-484	350	4	three	three	NUM
ftr-484	350	5	principal	principal	ADJ
ftr-484	350	6	alternatives	alternative	NOUN
ftr-484	350	7	for	for	ADP
ftr-484	350	8	valuing	value	VERB
ftr-484	350	9	increments	increment	NOUN
ftr-484	350	10	,	,	PUNCT
ftr-484	350	11	which	which	PRON
ftr-484	350	12	focus	focus	VERB
ftr-484	350	13	on	on	ADP
ftr-484	350	14	the	the	DET
ftr-484	350	15	costs	cost	NOUN
ftr-484	350	16	of	of	ADP
ftr-484	350	17	earliest	early	ADJ
ftr-484	350	18	acquisitions	acquisition	NOUN
ftr-484	350	19	,	,	PUNCT
ftr-484	350	20	latest	late	ADJ
ftr-484	350	21	acquisitions	acquisition	NOUN
ftr-484	350	22	,	,	PUNCT
ftr-484	350	23	or	or	CCONJ
ftr-484	350	24	an	an	DET
ftr-484	350	25	average	average	NOUN
ftr-484	350	26	of	of	ADP
ftr-484	350	27	acquisitions	acquisition	NOUN
ftr-484	350	28	.	.	PUNCT
ftr-484	351	1	see	see	VERB
ftr-484	351	2	regs	reg	NOUN
ftr-484	351	3	.	.	PUNCT
ftr-484	352	1	§	§	PROPN
ftr-484	352	2	1.4722(d)(1)(i)(a)-(c	1.4722(d)(1)(i)(a)-(c	NUM
ftr-484	352	3	)	)	PUNCT
ftr-484	352	4	.	.	PUNCT
ftr-484	353	1	other	other	ADJ
ftr-484	353	2	methods	method	NOUN
ftr-484	353	3	may	may	AUX
ftr-484	353	4	also	also	ADV
ftr-484	353	5	be	be	AUX
ftr-484	353	6	used	use	VERB
ftr-484	353	7	if	if	SCONJ
ftr-484	353	8	the	the	DET
ftr-484	353	9	taxpayer	taxpayer	NOUN
ftr-484	353	10	satisfies	satisfy	VERB
ftr-484	353	11	the	the	DET
ftr-484	353	12	irs	irs	PROPN
ftr-484	353	13	that	that	SCONJ
ftr-484	353	14	they	they	PRON
ftr-484	353	15	clearly	clearly	ADV
ftr-484	353	16	reflect	reflect	VERB
ftr-484	353	17	income	income	NOUN
ftr-484	353	18	.	.	PUNCT
ftr-484	354	1	regs	regs	PROPN
ftr-484	354	2	.	.	PUNCT
ftr-484	355	1	§	§	PROPN
ftr-484	355	2	1.472	1.472	NUM
ftr-484	355	3	-	-	SYM
ftr-484	355	4	2(d)(1)(i)(d	2(d)(1)(i)(d	NUM
ftr-484	355	5	)	)	PUNCT
ftr-484	355	6	.	.	PUNCT
ftr-484	356	1	[	[	X
ftr-484	356	2	vol	vol	NOUN
ftr-484	356	3	.	.	PUNCT
ftr-484	357	1	2:10	2:10	NUM
ftr-484	357	2	demystifing	demystife	VERB
ftr-484	357	3	ljfo	ljfo	NOUN
ftr-484	357	4	taxpayers	taxpayer	NOUN
ftr-484	357	5	affected	affect	VERB
ftr-484	357	6	by	by	ADP
ftr-484	357	7	shifting	shift	VERB
ftr-484	357	8	inventory	inventory	NOUN
ftr-484	357	9	compositions	composition	NOUN
ftr-484	357	10	.	.	PUNCT
ftr-484	358	1	moreover	moreover	ADV
ftr-484	358	2	,	,	PUNCT
ftr-484	358	3	it	it	PRON
ftr-484	358	4	can	can	AUX
ftr-484	358	5	be	be	AUX
ftr-484	358	6	particularly	particularly	ADV
ftr-484	358	7	difficult	difficult	ADJ
ftr-484	358	8	to	to	PART
ftr-484	358	9	administer	administer	VERB
ftr-484	358	10	for	for	ADP
ftr-484	358	11	taxpayers	taxpayer	NOUN
ftr-484	358	12	with	with	ADP
ftr-484	358	13	complex	complex	ADJ
ftr-484	358	14	inventories	inventory	NOUN
ftr-484	358	15	or	or	CCONJ
ftr-484	358	16	changing	change	VERB
ftr-484	358	17	inventory	inventory	NOUN
ftr-484	358	18	compositions	composition	NOUN
ftr-484	358	19	,	,	PUNCT
ftr-484	358	20	due	due	ADJ
ftr-484	358	21	in	in	ADP
ftr-484	358	22	part	part	NOUN
ftr-484	358	23	to	to	ADP
ftr-484	358	24	the	the	DET
ftr-484	358	25	practical	practical	ADJ
ftr-484	358	26	difficulties	difficulty	NOUN
ftr-484	358	27	and	and	CCONJ
ftr-484	358	28	uncertainties	uncertainty	NOUN
ftr-484	358	29	in	in	ADP
ftr-484	358	30	properly	properly	ADV
ftr-484	358	31	grouping	group	VERB
ftr-484	358	32	similar	similar	ADJ
ftr-484	358	33	goods.52	goods.52	NOUN
ftr-484	358	34	the	the	DET
ftr-484	358	35	regulations	regulation	NOUN
ftr-484	358	36	provide	provide	VERB
ftr-484	358	37	only	only	ADV
ftr-484	358	38	limited	limited	ADJ
ftr-484	358	39	guidance	guidance	NOUN
ftr-484	358	40	as	as	ADP
ftr-484	358	41	to	to	ADP
ftr-484	358	42	the	the	DET
ftr-484	358	43	grouping	grouping	NOUN
ftr-484	358	44	of	of	ADP
ftr-484	358	45	similar	similar	ADJ
ftr-484	358	46	goods,53	goods,53	NOUN
ftr-484	358	47	much	much	ADJ
ftr-484	358	48	of	of	ADP
ftr-484	358	49	which	which	PRON
ftr-484	358	50	is	be	AUX
ftr-484	358	51	found	find	VERB
ftr-484	358	52	in	in	ADP
ftr-484	358	53	the	the	DET
ftr-484	358	54	context	context	NOUN
ftr-484	358	55	of	of	ADP
ftr-484	358	56	defining	define	VERB
ftr-484	358	57	similar	similar	ADJ
ftr-484	358	58	raw	raw	ADJ
ftr-484	358	59	materials	material	NOUN
ftr-484	358	60	in	in	ADP
ftr-484	358	61	connection	connection	NOUN
ftr-484	358	62	with	with	ADP
ftr-484	358	63	a	a	DET
ftr-484	358	64	specific	specific	ADJ
ftr-484	358	65	goods	good	NOUN
ftr-484	358	66	lifo	lifo	NOUN
ftr-484	358	67	election	election	NOUN
ftr-484	358	68	for	for	ADP
ftr-484	358	69	raw	raw	ADJ
ftr-484	358	70	materials	material	NOUN
ftr-484	358	71	or	or	CCONJ
ftr-484	358	72	raw	raw	ADJ
ftr-484	358	73	material	material	NOUN
ftr-484	358	74	content	content	NOUN
ftr-484	358	75	.	.	PUNCT
ftr-484	359	1	first	first	ADV
ftr-484	359	2	,	,	PUNCT
ftr-484	359	3	the	the	DET
ftr-484	359	4	regulations	regulation	NOUN
ftr-484	359	5	provide	provide	VERB
ftr-484	359	6	the	the	DET
ftr-484	359	7	following	follow	VERB
ftr-484	359	8	general	general	ADJ
ftr-484	359	9	guidance	guidance	NOUN
ftr-484	359	10	:	:	PUNCT
ftr-484	359	11	for	for	ADP
ftr-484	359	12	the	the	DET
ftr-484	359	13	purposes	purpose	NOUN
ftr-484	359	14	of	of	ADP
ftr-484	359	15	this	this	DET
ftr-484	359	16	section	section	NOUN
ftr-484	359	17	,	,	PUNCT
ftr-484	359	18	raw	raw	ADJ
ftr-484	359	19	material	material	NOUN
ftr-484	359	20	in	in	ADP
ftr-484	359	21	the	the	DET
ftr-484	359	22	opening	opening	NOUN
ftr-484	359	23	inventory	inventory	NOUN
ftr-484	359	24	must	must	AUX
ftr-484	359	25	be	be	AUX
ftr-484	359	26	compared	compare	VERB
ftr-484	359	27	with	with	ADP
ftr-484	359	28	similar	similar	ADJ
ftr-484	359	29	raw	raw	ADJ
ftr-484	359	30	material	material	NOUN
ftr-484	359	31	in	in	ADP
ftr-484	359	32	the	the	DET
ftr-484	359	33	closing	closing	NOUN
ftr-484	359	34	inventory	inventory	NOUN
ftr-484	359	35	.	.	PUNCT
ftr-484	360	1	there	there	PRON
ftr-484	360	2	may	may	AUX
ftr-484	360	3	be	be	AUX
ftr-484	360	4	several	several	ADJ
ftr-484	360	5	types	type	NOUN
ftr-484	360	6	of	of	ADP
ftr-484	360	7	raw	raw	ADJ
ftr-484	360	8	materials	material	NOUN
ftr-484	360	9	,	,	PUNCT
ftr-484	360	10	depending	depend	VERB
ftr-484	360	11	upon	upon	SCONJ
ftr-484	360	12	the	the	DET
ftr-484	360	13	character	character	NOUN
ftr-484	360	14	,	,	PUNCT
ftr-484	360	15	quality	quality	NOUN
ftr-484	360	16	,	,	PUNCT
ftr-484	360	17	or	or	CCONJ
ftr-484	360	18	price	price	NOUN
ftr-484	360	19	,	,	PUNCT
ftr-484	360	20	and	and	CCONJ
ftr-484	360	21	each	each	DET
ftr-484	360	22	type	type	NOUN
ftr-484	360	23	of	of	ADP
ftr-484	360	24	raw	raw	ADJ
ftr-484	360	25	material	material	NOUN
ftr-484	360	26	in	in	ADP
ftr-484	360	27	the	the	DET
ftr-484	360	28	opening	opening	NOUN
ftr-484	360	29	inventory	inventory	NOUN
ftr-484	360	30	must	must	AUX
ftr-484	360	31	be	be	AUX
ftr-484	360	32	compared	compare	VERB
ftr-484	360	33	with	with	ADP
ftr-484	360	34	a	a	DET
ftr-484	360	35	similar	similar	ADJ
ftr-484	360	36	type	type	NOUN
ftr-484	360	37	in	in	ADP
ftr-484	360	38	the	the	DET
ftr-484	360	39	closing	closing	NOUN
ftr-484	360	40	inventory	inventory	NOUN
ftr-484	360	41	.	.	PUNCT
ftr-484	360	42	'	'	PUNCT
ftr-484	361	1	significantly	significantly	ADV
ftr-484	361	2	,	,	PUNCT
ftr-484	361	3	the	the	DET
ftr-484	361	4	regulations	regulation	NOUN
ftr-484	361	5	adopt	adopt	VERB
ftr-484	361	6	a	a	DET
ftr-484	361	7	standard	standard	NOUN
ftr-484	361	8	of	of	ADP
ftr-484	361	9	similarity	similarity	NOUN
ftr-484	361	10	,	,	PUNCT
ftr-484	361	11	not	not	PART
ftr-484	361	12	identity	identity	NOUN
ftr-484	361	13	.	.	PUNCT
ftr-484	362	1	moreover	moreover	ADV
ftr-484	362	2	,	,	PUNCT
ftr-484	362	3	the	the	DET
ftr-484	362	4	absence	absence	NOUN
ftr-484	362	5	of	of	ADP
ftr-484	362	6	detailed	detailed	ADJ
ftr-484	362	7	rules	rule	NOUN
ftr-484	362	8	suggests	suggest	VERB
ftr-484	362	9	that	that	SCONJ
ftr-484	362	10	some	some	DET
ftr-484	362	11	flexibility	flexibility	NOUN
ftr-484	362	12	is	be	AUX
ftr-484	362	13	allowed	allow	VERB
ftr-484	362	14	in	in	ADP
ftr-484	362	15	applying	apply	VERB
ftr-484	362	16	these	these	DET
ftr-484	362	17	standards	standard	NOUN
ftr-484	362	18	of	of	ADP
ftr-484	362	19	"	"	PUNCT
ftr-484	362	20	character	character	NOUN
ftr-484	362	21	,	,	PUNCT
ftr-484	362	22	quality	quality	NOUN
ftr-484	362	23	,	,	PUNCT
ftr-484	362	24	or	or	CCONJ
ftr-484	362	25	price	price	NOUN
ftr-484	362	26	.	.	PUNCT
ftr-484	362	27	"	"	PUNCT
ftr-484	363	1	the	the	DET
ftr-484	363	2	regulations	regulation	NOUN
ftr-484	363	3	contain	contain	VERB
ftr-484	363	4	further	further	ADJ
ftr-484	363	5	examples	example	NOUN
ftr-484	363	6	illustrating	illustrate	VERB
ftr-484	363	7	that	that	SCONJ
ftr-484	363	8	raw	raw	ADJ
ftr-484	363	9	materials	material	NOUN
ftr-484	363	10	with	with	ADP
ftr-484	363	11	different	different	ADJ
ftr-484	363	12	characteristics	characteristic	NOUN
ftr-484	363	13	may	may	AUX
ftr-484	363	14	sometimes	sometimes	ADV
ftr-484	363	15	be	be	AUX
ftr-484	363	16	treated	treat	VERB
ftr-484	363	17	as	as	ADP
ftr-484	363	18	a	a	DET
ftr-484	363	19	single	single	ADJ
ftr-484	363	20	classification	classification	NOUN
ftr-484	363	21	:	:	PUNCT
ftr-484	363	22	52	52	NUM
ftr-484	363	23	.	.	PUNCT
ftr-484	364	1	see	see	VERB
ftr-484	364	2	,	,	PUNCT
ftr-484	364	3	e.g.	e.g.	ADV
ftr-484	364	4	,	,	PUNCT
ftr-484	364	5	oak	oak	NOUN
ftr-484	364	6	knoll	knoll	NOUN
ftr-484	364	7	cellar	cellar	PROPN
ftr-484	364	8	v.	v.	PROPN
ftr-484	364	9	commissioner	commissioner	PROPN
ftr-484	364	10	,	,	PUNCT
ftr-484	364	11	68	68	NUM
ftr-484	364	12	t.c	t.c	PROPN
ftr-484	364	13	.	.	PROPN
ftr-484	364	14	memo	memo	NOUN
ftr-484	364	15	(	(	PUNCT
ftr-484	364	16	cch	cch	PROPN
ftr-484	364	17	)	)	PUNCT
ftr-484	364	18	412	412	NUM
ftr-484	364	19	,	,	PUNCT
ftr-484	364	20	420	420	NUM
ftr-484	364	21	,	,	PUNCT
ftr-484	364	22	t.c	t.c	PROPN
ftr-484	364	23	.	.	PROPN
ftr-484	364	24	memo	memo	NOUN
ftr-484	364	25	(	(	PUNCT
ftr-484	364	26	ria	ria	PROPN
ftr-484	364	27	)	)	PUNCT
ftr-484	364	28	94,396	94,396	NUM
ftr-484	364	29	(	(	PUNCT
ftr-484	364	30	1994	1994	NUM
ftr-484	364	31	)	)	PUNCT
ftr-484	364	32	(	(	PUNCT
ftr-484	364	33	"	"	PUNCT
ftr-484	364	34	because	because	SCONJ
ftr-484	364	35	the	the	DET
ftr-484	364	36	specific	specific	ADJ
ftr-484	364	37	-	-	PUNCT
ftr-484	364	38	goods	good	NOUN
ftr-484	364	39	lifo	lifo	NOUN
ftr-484	364	40	method	method	NOUN
ftr-484	364	41	requires	require	VERB
ftr-484	364	42	the	the	DET
ftr-484	364	43	matching	matching	NOUN
ftr-484	364	44	of	of	ADP
ftr-484	364	45	physical	physical	ADJ
ftr-484	364	46	units	unit	NOUN
ftr-484	364	47	,	,	PUNCT
ftr-484	364	48	practically	practically	ADV
ftr-484	364	49	speaking	speak	VERB
ftr-484	364	50	,	,	PUNCT
ftr-484	364	51	it	it	PRON
ftr-484	364	52	is	be	AUX
ftr-484	364	53	only	only	ADV
ftr-484	364	54	used	use	VERB
ftr-484	364	55	as	as	ADP
ftr-484	364	56	a	a	DET
ftr-484	364	57	method	method	NOUN
ftr-484	364	58	for	for	ADP
ftr-484	364	59	valuing	value	VERB
ftr-484	364	60	inventories	inventory	NOUN
ftr-484	364	61	in	in	ADP
ftr-484	364	62	those	those	DET
ftr-484	364	63	industries	industry	NOUN
ftr-484	364	64	with	with	ADP
ftr-484	364	65	inventories	inventory	NOUN
ftr-484	364	66	which	which	PRON
ftr-484	364	67	contain	contain	VERB
ftr-484	364	68	a	a	DET
ftr-484	364	69	limited	limited	ADJ
ftr-484	364	70	number	number	NOUN
ftr-484	364	71	of	of	ADP
ftr-484	364	72	items	item	NOUN
ftr-484	364	73	with	with	ADP
ftr-484	364	74	quantities	quantity	NOUN
ftr-484	364	75	that	that	PRON
ftr-484	364	76	are	be	AUX
ftr-484	364	77	easily	easily	ADV
ftr-484	364	78	measured	measure	VERB
ftr-484	364	79	in	in	ADP
ftr-484	364	80	units	unit	NOUN
ftr-484	364	81	.	.	PUNCT
ftr-484	364	82	"	"	PUNCT
ftr-484	364	83	)	)	PUNCT
ftr-484	365	1	(	(	PUNCT
ftr-484	365	2	quoting	quote	VERB
ftr-484	365	3	wendle	wendle	PROPN
ftr-484	365	4	ford	ford	PROPN
ftr-484	365	5	sales	sales	PROPN
ftr-484	365	6	.	.	PUNCT
ftr-484	365	7	inc	inc	PROPN
ftr-484	365	8	.	.	PROPN
ftr-484	366	1	v.	v.	PROPN
ftr-484	366	2	commissioner	commissioner	PROPN
ftr-484	366	3	,	,	PUNCT
ftr-484	366	4	72	72	NUM
ftr-484	366	5	t.c	t.c	PROPN
ftr-484	366	6	.	.	PROPN
ftr-484	366	7	447	447	NUM
ftr-484	366	8	,	,	PUNCT
ftr-484	366	9	452	452	NUM
ftr-484	366	10	(	(	PUNCT
ftr-484	366	11	1979	1979	NUM
ftr-484	366	12	)	)	PUNCT
ftr-484	366	13	)	)	PUNCT
ftr-484	366	14	.	.	PUNCT
ftr-484	367	1	however	however	ADV
ftr-484	367	2	,	,	PUNCT
ftr-484	367	3	schneider	schneider	PROPN
ftr-484	367	4	,	,	PUNCT
ftr-484	367	5	while	while	SCONJ
ftr-484	367	6	noting	note	VERB
ftr-484	367	7	the	the	DET
ftr-484	367	8	impracticality	impracticality	NOUN
ftr-484	367	9	of	of	ADP
ftr-484	367	10	applying	apply	VERB
ftr-484	367	11	specific	specific	ADJ
ftr-484	367	12	goods	good	NOUN
ftr-484	367	13	lifo	lifo	NOUN
ftr-484	367	14	to	to	ADP
ftr-484	367	15	complex	complex	ADJ
ftr-484	367	16	inventories	inventory	NOUN
ftr-484	367	17	,	,	PUNCT
ftr-484	367	18	states	state	VERB
ftr-484	367	19	that	that	SCONJ
ftr-484	367	20	he	he	PRON
ftr-484	367	21	is	be	AUX
ftr-484	367	22	aware	aware	ADJ
ftr-484	367	23	of	of	ADP
ftr-484	367	24	taxpayers	taxpayer	NOUN
ftr-484	367	25	in	in	ADP
ftr-484	367	26	a	a	DET
ftr-484	367	27	diverse	diverse	ADJ
ftr-484	367	28	range	range	NOUN
ftr-484	367	29	of	of	ADP
ftr-484	367	30	industries	industry	NOUN
ftr-484	367	31	who	who	PRON
ftr-484	367	32	have	have	AUX
ftr-484	367	33	successfully	successfully	ADV
ftr-484	367	34	used	use	VERB
ftr-484	367	35	the	the	DET
ftr-484	367	36	specific	specific	ADJ
ftr-484	367	37	goods	good	NOUN
ftr-484	367	38	method	method	NOUN
ftr-484	367	39	for	for	ADP
ftr-484	367	40	finished	finished	ADJ
ftr-484	367	41	goods	good	NOUN
ftr-484	367	42	produced	produce	VERB
ftr-484	367	43	in	in	ADP
ftr-484	367	44	complex	complex	ADJ
ftr-484	367	45	manufacturing	manufacturing	NOUN
ftr-484	367	46	businesses	business	NOUN
ftr-484	367	47	.	.	PUNCT
ftr-484	368	1	in	in	ADP
ftr-484	368	2	these	these	DET
ftr-484	368	3	cases	case	NOUN
ftr-484	368	4	,	,	PUNCT
ftr-484	368	5	the	the	DET
ftr-484	368	6	taxpayer	taxpayer	NOUN
ftr-484	368	7	typically	typically	ADV
ftr-484	368	8	has	have	AUX
ftr-484	368	9	reduced	reduce	VERB
ftr-484	368	10	its	its	PRON
ftr-484	368	11	finished	finish	VERB
ftr-484	368	12	goods	good	NOUN
ftr-484	368	13	to	to	ADP
ftr-484	368	14	some	some	DET
ftr-484	368	15	common	common	ADJ
ftr-484	368	16	denominator	denominator	NOUN
ftr-484	368	17	of	of	ADP
ftr-484	368	18	fungibility	fungibility	NOUN
ftr-484	368	19	and	and	CCONJ
ftr-484	368	20	has	have	AUX
ftr-484	368	21	maintained	maintain	VERB
ftr-484	368	22	only	only	ADV
ftr-484	368	23	a	a	DET
ftr-484	368	24	few	few	ADJ
ftr-484	368	25	separate	separate	ADJ
ftr-484	368	26	specific	specific	ADJ
ftr-484	368	27	goods	good	NOUN
ftr-484	368	28	categories	category	NOUN
ftr-484	368	29	.	.	PUNCT
ftr-484	369	1	schneider	schneider	PROPN
ftr-484	369	2	,	,	PUNCT
ftr-484	369	3	supra	supra	PROPN
ftr-484	369	4	note	note	PROPN
ftr-484	369	5	4	4	NUM
ftr-484	369	6	,	,	PUNCT
ftr-484	369	7	§	§	PROPN
ftr-484	369	8	12.02[4	12.02[4	NOUN
ftr-484	369	9	]	]	X
ftr-484	369	10	.	.	PUNCT
ftr-484	370	1	however	however	ADV
ftr-484	370	2	,	,	PUNCT
ftr-484	370	3	schneider	schneider	PROPN
ftr-484	370	4	also	also	ADV
ftr-484	370	5	notes	note	VERB
ftr-484	370	6	that	that	SCONJ
ftr-484	370	7	these	these	DET
ftr-484	370	8	taxpayers	taxpayer	NOUN
ftr-484	370	9	are	be	AUX
ftr-484	370	10	"	"	PUNCT
ftr-484	370	11	vulnerable	vulnerable	ADJ
ftr-484	370	12	to	to	ADP
ftr-484	370	13	challenge	challenge	VERB
ftr-484	370	14	from	from	ADP
ftr-484	370	15	the	the	DET
ftr-484	370	16	service	service	NOUN
ftr-484	370	17	because	because	SCONJ
ftr-484	370	18	the	the	DET
ftr-484	370	19	multiplicity	multiplicity	NOUN
ftr-484	370	20	of	of	ADP
ftr-484	370	21	different	different	ADJ
ftr-484	370	22	finished	finished	ADJ
ftr-484	370	23	products	product	NOUN
ftr-484	370	24	requires	require	VERB
ftr-484	370	25	numerous	numerous	ADJ
ftr-484	370	26	separate	separate	ADJ
ftr-484	370	27	specific	specific	ADJ
ftr-484	370	28	groupings	grouping	NOUN
ftr-484	370	29	.	.	PUNCT
ftr-484	370	30	"	"	PUNCT
ftr-484	371	1	i	i	PRON
ftr-484	371	2	d.	d.	PROPN
ftr-484	371	3	n.57	n.57	PROPN
ftr-484	371	4	.	.	PROPN
ftr-484	372	1	53	53	NUM
ftr-484	372	2	.	.	PUNCT
ftr-484	373	1	see	see	VERB
ftr-484	373	2	oak	oak	NOUN
ftr-484	373	3	knoll	knoll	PROPN
ftr-484	373	4	cellar	cellar	PROPN
ftr-484	373	5	v.	v.	PROPN
ftr-484	373	6	commissioner	commissioner	PROPN
ftr-484	373	7	,	,	PUNCT
ftr-484	374	1	68	68	NUM
ftr-484	374	2	t.c	t.c	PROPN
ftr-484	374	3	.	.	PROPN
ftr-484	374	4	memo	memo	NOUN
ftr-484	374	5	(	(	PUNCT
ftr-484	374	6	cch	cch	NOUN
ftr-484	374	7	)	)	PUNCT
ftr-484	374	8	at	at	ADP
ftr-484	374	9	420	420	NUM
ftr-484	374	10	.	.	PUNCT
ftr-484	374	11	54	54	NUM
ftr-484	374	12	.	.	PUNCT
ftr-484	374	13	regs	regs	PROPN
ftr-484	374	14	.	.	PUNCT
ftr-484	375	1	§	§	PROPN
ftr-484	375	2	1.472	1.472	NUM
ftr-484	375	3	-	-	SYM
ftr-484	375	4	1(d	1(d	NUM
ftr-484	375	5	)	)	PUNCT
ftr-484	375	6	.	.	PUNCT
ftr-484	376	1	by	by	ADP
ftr-484	376	2	comparison	comparison	NOUN
ftr-484	376	3	,	,	PUNCT
ftr-484	376	4	the	the	DET
ftr-484	376	5	dollar	dollar	NOUN
ftr-484	376	6	-	-	PUNCT
ftr-484	376	7	value	value	NOUN
ftr-484	376	8	lifo	lifo	NOUN
ftr-484	376	9	regulations	regulation	NOUN
ftr-484	376	10	on	on	ADP
ftr-484	376	11	raw	raw	ADJ
ftr-484	376	12	material	material	NOUN
ftr-484	376	13	content	content	NOUN
ftr-484	376	14	focus	focus	VERB
ftr-484	376	15	on	on	ADP
ftr-484	376	16	whether	whether	SCONJ
ftr-484	376	17	raw	raw	ADJ
ftr-484	376	18	materials	material	NOUN
ftr-484	376	19	are	be	AUX
ftr-484	376	20	"	"	PUNCT
ftr-484	376	21	substantially	substantially	ADV
ftr-484	376	22	similar	similar	ADJ
ftr-484	376	23	"	"	PUNCT
ftr-484	376	24	in	in	ADP
ftr-484	376	25	determining	determine	VERB
ftr-484	376	26	how	how	SCONJ
ftr-484	376	27	raw	raw	ADJ
ftr-484	376	28	materials	material	NOUN
ftr-484	376	29	should	should	AUX
ftr-484	376	30	be	be	AUX
ftr-484	376	31	pooled	pool	VERB
ftr-484	376	32	.	.	PUNCT
ftr-484	377	1	see	see	VERB
ftr-484	377	2	regs	reg	NOUN
ftr-484	377	3	.	.	PUNCT
ftr-484	378	1	§	§	PROPN
ftr-484	378	2	!	!	PUNCT
ftr-484	378	3	.472	.472	NUM
ftr-484	378	4	-	-	PUNCT
ftr-484	378	5	8(b)(3)(ii	8(b)(3)(ii	NUM
ftr-484	378	6	)	)	PUNCT
ftr-484	378	7	.	.	PUNCT
ftr-484	379	1	the	the	DET
ftr-484	379	2	concept	concept	NOUN
ftr-484	379	3	of	of	ADP
ftr-484	379	4	pooling	pool	VERB
ftr-484	379	5	in	in	ADP
ftr-484	379	6	dollar	dollar	NOUN
ftr-484	379	7	-	-	PUNCT
ftr-484	379	8	value	value	NOUN
ftr-484	379	9	lifo	lifo	NOUN
ftr-484	379	10	is	be	AUX
ftr-484	379	11	discussed	discuss	VERB
ftr-484	379	12	briefly	briefly	ADV
ftr-484	379	13	infra	infra	VERB
ftr-484	379	14	part	part	NOUN
ftr-484	379	15	iv.b	iv.b	PROPN
ftr-484	379	16	.	.	PROPN
ftr-484	379	17	19951	19951	NUM
ftr-484	380	1	florida	florida	PROPN
ftr-484	380	2	tax	tax	NOUN
ftr-484	380	3	review	review	NOUN
ftr-484	380	4	in	in	ADP
ftr-484	380	5	the	the	DET
ftr-484	380	6	cotton	cotton	NOUN
ftr-484	380	7	textile	textile	NOUN
ftr-484	380	8	industry	industry	NOUN
ftr-484	380	9	there	there	PRON
ftr-484	380	10	may	may	AUX
ftr-484	380	11	be	be	AUX
ftr-484	380	12	different	different	ADJ
ftr-484	380	13	raw	raw	ADJ
ftr-484	380	14	materials	material	NOUN
ftr-484	380	15	depending	depend	VERB
ftr-484	380	16	upon	upon	SCONJ
ftr-484	380	17	marked	mark	VERB
ftr-484	380	18	differences	difference	NOUN
ftr-484	380	19	in	in	ADP
ftr-484	380	20	length	length	NOUN
ftr-484	380	21	of	of	ADP
ftr-484	380	22	staple	staple	NOUN
ftr-484	380	23	,	,	PUNCT
ftr-484	380	24	in	in	ADP
ftr-484	380	25	color	color	NOUN
ftr-484	380	26	or	or	CCONJ
ftr-484	380	27	grade	grade	NOUN
ftr-484	380	28	of	of	ADP
ftr-484	380	29	the	the	DET
ftr-484	380	30	cotton	cotton	NOUN
ftr-484	380	31	.	.	PUNCT
ftr-484	381	1	but	but	CCONJ
ftr-484	381	2	where	where	SCONJ
ftr-484	381	3	different	different	ADJ
ftr-484	381	4	staple	staple	ADJ
ftr-484	381	5	lengths	length	NOUN
ftr-484	381	6	or	or	CCONJ
ftr-484	381	7	grades	grade	NOUN
ftr-484	381	8	of	of	ADP
ftr-484	381	9	cotton	cotton	NOUN
ftr-484	381	10	are	be	AUX
ftr-484	381	11	being	be	AUX
ftr-484	381	12	used	use	VERB
ftr-484	381	13	at	at	ADP
ftr-484	381	14	different	different	ADJ
ftr-484	381	15	times	time	NOUN
ftr-484	381	16	in	in	ADP
ftr-484	381	17	the	the	DET
ftr-484	381	18	same	same	ADJ
ftr-484	381	19	mill	mill	NOUN
ftr-484	381	20	to	to	PART
ftr-484	381	21	produce	produce	VERB
ftr-484	381	22	the	the	DET
ftr-484	381	23	same	same	ADJ
ftr-484	381	24	class	class	NOUN
ftr-484	381	25	of	of	ADP
ftr-484	381	26	goods	good	NOUN
ftr-484	381	27	,	,	PUNCT
ftr-484	381	28	such	such	ADJ
ftr-484	381	29	differences	difference	NOUN
ftr-484	381	30	would	would	AUX
ftr-484	381	31	not	not	PART
ftr-484	381	32	necessarily	necessarily	ADV
ftr-484	381	33	require	require	VERB
ftr-484	381	34	the	the	DET
ftr-484	381	35	classification	classification	NOUN
ftr-484	381	36	into	into	ADP
ftr-484	381	37	different	different	ADJ
ftr-484	381	38	raw	raw	ADJ
ftr-484	381	39	materials	material	NOUN
ftr-484	381	40	.	.	PUNCT
ftr-484	381	41	"	"	PUNCT
ftr-484	382	1	however	however	ADV
ftr-484	382	2	,	,	PUNCT
ftr-484	382	3	the	the	DET
ftr-484	382	4	parameters	parameter	NOUN
ftr-484	382	5	for	for	ADP
ftr-484	382	6	similarity	similarity	NOUN
ftr-484	382	7	seem	seem	VERB
ftr-484	382	8	elusive	elusive	ADJ
ftr-484	382	9	.	.	PUNCT
ftr-484	383	1	on	on	ADP
ftr-484	383	2	one	one	NUM
ftr-484	383	3	hand	hand	NOUN
ftr-484	383	4	,	,	PUNCT
ftr-484	383	5	"	"	PUNCT
ftr-484	383	6	marked	mark	VERB
ftr-484	383	7	differences	difference	NOUN
ftr-484	383	8	"	"	PUNCT
ftr-484	383	9	(	(	PUNCT
ftr-484	383	10	whatever	whatever	PRON
ftr-484	383	11	that	that	PRON
ftr-484	383	12	means	mean	VERB
ftr-484	383	13	)	)	PUNCT
ftr-484	383	14	in	in	ADP
ftr-484	383	15	some	some	DET
ftr-484	383	16	physical	physical	ADJ
ftr-484	383	17	characteristics	characteristic	NOUN
ftr-484	383	18	"	"	PUNCT
ftr-484	383	19	may	may	AUX
ftr-484	383	20	"	"	PUNCT
ftr-484	383	21	require	require	VERB
ftr-484	383	22	separate	separate	ADJ
ftr-484	383	23	classification	classification	NOUN
ftr-484	383	24	.	.	PUNCT
ftr-484	384	1	on	on	ADP
ftr-484	384	2	the	the	DET
ftr-484	384	3	other	other	ADJ
ftr-484	384	4	hand	hand	NOUN
ftr-484	384	5	,	,	PUNCT
ftr-484	384	6	materials	material	NOUN
ftr-484	384	7	with	with	ADP
ftr-484	384	8	different	different	ADJ
ftr-484	384	9	characteristics	characteristic	NOUN
ftr-484	384	10	do	do	AUX
ftr-484	384	11	not	not	PART
ftr-484	384	12	"	"	PUNCT
ftr-484	384	13	necessarily	necessarily	ADV
ftr-484	384	14	"	"	PUNCT
ftr-484	384	15	require	require	VERB
ftr-484	384	16	separate	separate	ADJ
ftr-484	384	17	classification	classification	NOUN
ftr-484	384	18	if	if	SCONJ
ftr-484	384	19	the	the	DET
ftr-484	384	20	materials	material	NOUN
ftr-484	384	21	are	be	AUX
ftr-484	384	22	incorporated	incorporate	VERB
ftr-484	384	23	into	into	ADP
ftr-484	384	24	a	a	DET
ftr-484	384	25	common	common	ADJ
ftr-484	384	26	output	output	NOUN
ftr-484	384	27	.	.	PUNCT
ftr-484	385	1	additional	additional	ADJ
ftr-484	385	2	factors	factor	NOUN
ftr-484	385	3	of	of	ADP
ftr-484	385	4	"	"	PUNCT
ftr-484	385	5	price	price	NOUN
ftr-484	385	6	and	and	CCONJ
ftr-484	385	7	use	use	NOUN
ftr-484	385	8	"	"	PUNCT
ftr-484	385	9	are	be	AUX
ftr-484	385	10	illustrated	illustrate	VERB
ftr-484	385	11	in	in	ADP
ftr-484	385	12	an	an	DET
ftr-484	385	13	example	example	NOUN
ftr-484	385	14	from	from	ADP
ftr-484	385	15	the	the	DET
ftr-484	385	16	pork	pork	NOUN
ftr-484	385	17	packing	packing	NOUN
ftr-484	385	18	industry	industry	NOUN
ftr-484	385	19	:	:	PUNCT
ftr-484	385	20	as	as	ADP
ftr-484	385	21	to	to	ADP
ftr-484	385	22	the	the	DET
ftr-484	385	23	pork	pork	NOUN
ftr-484	385	24	packing	packing	NOUN
ftr-484	385	25	industry	industry	NOUN
ftr-484	385	26	a	a	DET
ftr-484	385	27	live	live	ADJ
ftr-484	385	28	hog	hog	NOUN
ftr-484	385	29	is	be	AUX
ftr-484	385	30	considered	consider	VERB
ftr-484	385	31	as	as	ADP
ftr-484	385	32	being	be	AUX
ftr-484	385	33	composed	compose	VERB
ftr-484	385	34	of	of	ADP
ftr-484	385	35	various	various	ADJ
ftr-484	385	36	raw	raw	ADJ
ftr-484	385	37	materials	material	NOUN
ftr-484	385	38	,	,	PUNCT
ftr-484	385	39	different	different	ADJ
ftr-484	385	40	cuts	cut	NOUN
ftr-484	385	41	of	of	ADP
ftr-484	385	42	a	a	DET
ftr-484	385	43	hog	hog	NOUN
ftr-484	385	44	varying	vary	VERB
ftr-484	385	45	markedly	markedly	ADV
ftr-484	385	46	in	in	ADP
ftr-484	385	47	price	price	NOUN
ftr-484	385	48	and	and	CCONJ
ftr-484	385	49	use	use	NOUN
ftr-484	385	50	.	.	PUNCT
ftr-484	386	1	generally	generally	ADV
ftr-484	386	2	a	a	DET
ftr-484	386	3	hog	hog	NOUN
ftr-484	386	4	is	be	AUX
ftr-484	386	5	processed	process	VERB
ftr-484	386	6	into	into	ADP
ftr-484	386	7	approximately	approximately	ADV
ftr-484	386	8	10	10	NUM
ftr-484	386	9	primal	primal	ADJ
ftr-484	386	10	cuts	cut	NOUN
ftr-484	386	11	and	and	CCONJ
ftr-484	386	12	several	several	ADJ
ftr-484	386	13	miscellaneous	miscellaneous	ADJ
ftr-484	386	14	articles	article	NOUN
ftr-484	386	15	.	.	PUNCT
ftr-484	387	1	however	however	ADV
ftr-484	387	2	,	,	PUNCT
ftr-484	387	3	due	due	ADP
ftr-484	387	4	to	to	ADP
ftr-484	387	5	similarity	similarity	NOUN
ftr-484	387	6	in	in	ADP
ftr-484	387	7	price	price	NOUN
ftr-484	387	8	and	and	CCONJ
ftr-484	387	9	use	use	NOUN
ftr-484	387	10	,	,	PUNCT
ftr-484	387	11	these	these	PRON
ftr-484	387	12	may	may	AUX
ftr-484	387	13	be	be	AUX
ftr-484	387	14	grouped	group	VERB
ftr-484	387	15	into	into	ADP
ftr-484	387	16	fewer	few	ADJ
ftr-484	387	17	classifications	classification	NOUN
ftr-484	387	18	,	,	PUNCT
ftr-484	387	19	each	each	DET
ftr-484	387	20	group	group	NOUN
ftr-484	387	21	being	be	AUX
ftr-484	387	22	classed	class	VERB
ftr-484	387	23	as	as	ADP
ftr-484	387	24	one	one	NUM
ftr-484	387	25	raw	raw	ADJ
ftr-484	387	26	material.56	material.56	NOUN
ftr-484	387	27	again	again	ADV
ftr-484	387	28	,	,	PUNCT
ftr-484	387	29	the	the	DET
ftr-484	387	30	standards	standard	NOUN
ftr-484	387	31	for	for	ADP
ftr-484	387	32	similarity	similarity	NOUN
ftr-484	387	33	of	of	ADP
ftr-484	387	34	price	price	NOUN
ftr-484	387	35	and	and	CCONJ
ftr-484	387	36	use	use	NOUN
ftr-484	387	37	are	be	AUX
ftr-484	387	38	somewhat	somewhat	ADV
ftr-484	387	39	unclear	unclear	ADJ
ftr-484	387	40	,	,	PUNCT
ftr-484	387	41	but	but	CCONJ
ftr-484	387	42	they	they	PRON
ftr-484	387	43	arguably	arguably	ADV
ftr-484	387	44	recognize	recognize	VERB
ftr-484	387	45	some	some	DET
ftr-484	387	46	latitude	latitude	NOUN
ftr-484	387	47	in	in	ADP
ftr-484	387	48	grouping	group	VERB
ftr-484	387	49	specific	specific	ADJ
ftr-484	387	50	goods	good	NOUN
ftr-484	387	51	to	to	PART
ftr-484	387	52	implement	implement	VERB
ftr-484	387	53	lifo	lifo	NOUN
ftr-484	387	54	in	in	ADP
ftr-484	387	55	a	a	DET
ftr-484	387	56	dynamic	dynamic	ADJ
ftr-484	387	57	product	product	NOUN
ftr-484	387	58	environment	environment	NOUN
ftr-484	387	59	.	.	PUNCT
ftr-484	388	1	57	57	NUM
ftr-484	388	2	case	case	NOUN
ftr-484	388	3	law	law	NOUN
ftr-484	388	4	and	and	CCONJ
ftr-484	388	5	published	publish	VERB
ftr-484	388	6	rulings	ruling	NOUN
ftr-484	388	7	add	add	VERB
ftr-484	388	8	little	little	ADJ
ftr-484	388	9	clarity	clarity	NOUN
ftr-484	388	10	to	to	ADP
ftr-484	388	11	the	the	DET
ftr-484	388	12	interpretation	interpretation	NOUN
ftr-484	388	13	and	and	CCONJ
ftr-484	388	14	interrelationships	interrelationship	NOUN
ftr-484	388	15	of	of	ADP
ftr-484	388	16	these	these	DET
ftr-484	388	17	factors.58	factors.58	NOUN
ftr-484	388	18	in	in	ADP
ftr-484	388	19	one	one	NUM
ftr-484	388	20	case	case	NOUN
ftr-484	388	21	,	,	PUNCT
ftr-484	388	22	the	the	DET
ftr-484	388	23	service	service	NOUN
ftr-484	388	24	required	require	VERB
ftr-484	388	25	55	55	NUM
ftr-484	388	26	.	.	PUNCT
ftr-484	389	1	regs	reg	NOUN
ftr-484	389	2	.	.	PUNCT
ftr-484	390	1	§	§	PROPN
ftr-484	390	2	1.472	1.472	NUM
ftr-484	390	3	-	-	SYM
ftr-484	390	4	1(e	1(e	NUM
ftr-484	390	5	)	)	PUNCT
ftr-484	390	6	(	(	PUNCT
ftr-484	390	7	emphasis	emphasis	NOUN
ftr-484	390	8	added	add	VERB
ftr-484	390	9	)	)	PUNCT
ftr-484	390	10	.	.	PUNCT
ftr-484	391	1	56	56	NUM
ftr-484	391	2	.	.	PUNCT
ftr-484	391	3	regs	regs	PROPN
ftr-484	391	4	.	.	PUNCT
ftr-484	392	1	§	§	PROPN
ftr-484	392	2	1.472	1.472	NUM
ftr-484	392	3	-	-	SYM
ftr-484	392	4	1(f	1(f	NUM
ftr-484	392	5	)	)	PUNCT
ftr-484	392	6	.	.	PUNCT
ftr-484	393	1	here	here	ADV
ftr-484	393	2	,	,	PUNCT
ftr-484	393	3	"	"	PUNCT
ftr-484	393	4	price	price	NOUN
ftr-484	393	5	"	"	PUNCT
ftr-484	393	6	apparently	apparently	ADV
ftr-484	393	7	refers	refer	VERB
ftr-484	393	8	to	to	ADP
ftr-484	393	9	a	a	DET
ftr-484	393	10	market	market	NOUN
ftr-484	393	11	price	price	NOUN
ftr-484	393	12	for	for	ADP
ftr-484	393	13	particular	particular	ADJ
ftr-484	393	14	cuts	cut	NOUN
ftr-484	393	15	,	,	PUNCT
ftr-484	393	16	as	as	SCONJ
ftr-484	393	17	presumably	presumably	ADV
ftr-484	393	18	the	the	DET
ftr-484	393	19	cost	cost	NOUN
ftr-484	393	20	to	to	ADP
ftr-484	393	21	the	the	DET
ftr-484	393	22	packer	packer	NOUN
ftr-484	393	23	is	be	AUX
ftr-484	393	24	,	,	PUNCT
ftr-484	393	25	in	in	ADP
ftr-484	393	26	most	most	ADJ
ftr-484	393	27	cases	case	NOUN
ftr-484	393	28	,	,	PUNCT
ftr-484	393	29	measured	measure	VERB
ftr-484	393	30	by	by	ADP
ftr-484	393	31	the	the	DET
ftr-484	393	32	cost	cost	NOUN
ftr-484	393	33	of	of	ADP
ftr-484	393	34	the	the	DET
ftr-484	393	35	whole	whole	ADJ
ftr-484	393	36	animal	animal	NOUN
ftr-484	393	37	.	.	PUNCT
ftr-484	394	1	the	the	DET
ftr-484	394	2	intended	intend	VERB
ftr-484	394	3	meaning	meaning	NOUN
ftr-484	394	4	of	of	ADP
ftr-484	394	5	"	"	PUNCT
ftr-484	394	6	use	use	NOUN
ftr-484	394	7	"	"	PUNCT
ftr-484	394	8	is	be	AUX
ftr-484	394	9	not	not	PART
ftr-484	394	10	clear	clear	ADJ
ftr-484	394	11	,	,	PUNCT
ftr-484	394	12	but	but	CCONJ
ftr-484	394	13	it	it	PRON
ftr-484	394	14	may	may	AUX
ftr-484	394	15	refer	refer	VERB
ftr-484	394	16	to	to	ADP
ftr-484	394	17	use	use	NOUN
ftr-484	394	18	by	by	ADP
ftr-484	394	19	the	the	DET
ftr-484	394	20	packer	packer	NOUN
ftr-484	394	21	in	in	ADP
ftr-484	394	22	further	further	ADJ
ftr-484	394	23	processing	processing	NOUN
ftr-484	394	24	,	,	PUNCT
ftr-484	394	25	such	such	ADJ
ftr-484	394	26	as	as	ADP
ftr-484	394	27	in	in	ADP
ftr-484	394	28	wieners	wiener	NOUN
ftr-484	394	29	or	or	CCONJ
ftr-484	394	30	sausage	sausage	NOUN
ftr-484	394	31	.	.	PUNCT
ftr-484	395	1	57	57	NUM
ftr-484	395	2	.	.	X
ftr-484	396	1	one	one	NUM
ftr-484	396	2	commentator	commentator	NOUN
ftr-484	396	3	has	have	AUX
ftr-484	396	4	observed	observe	VERB
ftr-484	396	5	:	:	PUNCT
ftr-484	396	6	"	"	PUNCT
ftr-484	396	7	it	it	PRON
ftr-484	396	8	is	be	AUX
ftr-484	396	9	noteworthy	noteworthy	ADJ
ftr-484	396	10	that	that	SCONJ
ftr-484	396	11	meatpackers	meatpacker	NOUN
ftr-484	396	12	process	process	NOUN
ftr-484	396	13	hogs	hog	NOUN
ftr-484	396	14	and	and	CCONJ
ftr-484	396	15	cows	cow	NOUN
ftr-484	396	16	into	into	ADP
ftr-484	396	17	more	more	ADJ
ftr-484	396	18	finite	finite	ADJ
ftr-484	396	19	products	product	NOUN
ftr-484	396	20	,	,	PUNCT
ftr-484	396	21	such	such	ADJ
ftr-484	396	22	as	as	ADP
ftr-484	396	23	individual	individual	ADJ
ftr-484	396	24	steaks	steak	NOUN
ftr-484	396	25	and	and	CCONJ
ftr-484	396	26	other	other	ADJ
ftr-484	396	27	meat	meat	NOUN
ftr-484	396	28	cuts	cut	NOUN
ftr-484	396	29	.	.	PUNCT
ftr-484	397	1	the	the	DET
ftr-484	397	2	example	example	NOUN
ftr-484	397	3	in	in	ADP
ftr-484	397	4	the	the	DET
ftr-484	397	5	regulations	regulation	NOUN
ftr-484	397	6	seems	seem	VERB
ftr-484	397	7	to	to	PART
ftr-484	397	8	imply	imply	VERB
ftr-484	397	9	that	that	SCONJ
ftr-484	397	10	the	the	DET
ftr-484	397	11	meatpacker	meatpacker	NOUN
ftr-484	397	12	need	need	AUX
ftr-484	397	13	not	not	PART
ftr-484	397	14	treat	treat	VERB
ftr-484	397	15	these	these	DET
ftr-484	397	16	detailed	detailed	ADJ
ftr-484	397	17	products	product	NOUN
ftr-484	397	18	as	as	ADP
ftr-484	397	19	its	its	PRON
ftr-484	397	20	specific	specific	ADJ
ftr-484	397	21	goods	good	NOUN
ftr-484	397	22	groupings	grouping	NOUN
ftr-484	397	23	.	.	PUNCT
ftr-484	397	24	"	"	PUNCT
ftr-484	398	1	schneider	schneider	NOUN
ftr-484	398	2	,	,	PUNCT
ftr-484	398	3	supra	supra	PROPN
ftr-484	398	4	note	note	PROPN
ftr-484	398	5	4	4	NUM
ftr-484	398	6	,	,	PUNCT
ftr-484	398	7	§	§	PROPN
ftr-484	398	8	12.04[2	12.04[2	NUM
ftr-484	398	9	]	]	NOUN
ftr-484	398	10	.	.	PUNCT
ftr-484	399	1	58	58	NUM
ftr-484	399	2	.	.	PUNCT
ftr-484	400	1	see	see	VERB
ftr-484	400	2	i	i	PRON
ftr-484	400	3	d.	d.	PROPN
ftr-484	400	4	§	§	PROPN
ftr-484	400	5	14.01[2][a	14.01[2][a	PROPN
ftr-484	400	6	]	]	X
ftr-484	400	7	n.12	n.12	X
ftr-484	400	8	(	(	PUNCT
ftr-484	400	9	"	"	PUNCT
ftr-484	400	10	unfortunately	unfortunately	ADV
ftr-484	400	11	,	,	PUNCT
ftr-484	400	12	most	most	ADJ
ftr-484	400	13	of	of	ADP
ftr-484	400	14	[	[	X
ftr-484	400	15	the	the	DET
ftr-484	400	16	]	]	X
ftr-484	400	17	experience	experience	NOUN
ftr-484	400	18	[	[	X
ftr-484	400	19	in	in	ADP
ftr-484	400	20	the	the	DET
ftr-484	400	21	determination	determination	NOUN
ftr-484	400	22	of	of	ADP
ftr-484	400	23	similar	similar	ADJ
ftr-484	400	24	physical	physical	ADJ
ftr-484	400	25	goods	good	NOUN
ftr-484	400	26	]	]	PUNCT
ftr-484	400	27	is	be	AUX
ftr-484	400	28	as	as	ADP
ftr-484	400	29	a	a	DET
ftr-484	400	30	result	result	NOUN
ftr-484	400	31	of	of	ADP
ftr-484	400	32	audits	audits	NOUN
ftr-484	400	33	and	and	CCONJ
ftr-484	400	34	is	be	AUX
ftr-484	400	35	not	not	PART
ftr-484	400	36	officially	officially	ADV
ftr-484	400	37	recognized	recognize	VERB
ftr-484	400	38	or	or	CCONJ
ftr-484	400	39	published	publish	VERB
ftr-484	400	40	.	.	PUNCT
ftr-484	400	41	"	"	PUNCT
ftr-484	400	42	)	)	PUNCT
ftr-484	400	43	.	.	PUNCT
ftr-484	401	1	in	in	ADP
ftr-484	401	2	a	a	DET
ftr-484	401	3	recent	recent	ADJ
ftr-484	401	4	tax	tax	NOUN
ftr-484	401	5	court	court	NOUN
ftr-484	401	6	decision	decision	NOUN
ftr-484	401	7	involving	involve	VERB
ftr-484	401	8	specific	specific	ADJ
ftr-484	401	9	goods	good	NOUN
ftr-484	401	10	lifo	lifo	NOUN
ftr-484	401	11	,	,	PUNCT
ftr-484	401	12	the	the	DET
ftr-484	401	13	court	court	NOUN
ftr-484	401	14	observed	observe	VERB
ftr-484	401	15	:	:	PUNCT
ftr-484	401	16	"	"	PUNCT
ftr-484	401	17	the	the	DET
ftr-484	401	18	parties	party	NOUN
ftr-484	401	19	have	have	AUX
ftr-484	401	20	not	not	PART
ftr-484	401	21	cited	cite	VERB
ftr-484	401	22	,	,	PUNCT
ftr-484	401	23	and	and	CCONJ
ftr-484	401	24	the	the	DET
ftr-484	401	25	court	court	NOUN
ftr-484	401	26	has	have	AUX
ftr-484	401	27	not	not	PART
ftr-484	401	28	found	find	VERB
ftr-484	401	29	,	,	PUNCT
ftr-484	401	30	any	any	DET
ftr-484	401	31	published	publish	VERB
ftr-484	401	32	opinion	opinion	NOUN
ftr-484	401	33	which	which	PRON
ftr-484	401	34	directly	directly	ADV
ftr-484	401	35	addresses	address	VERB
ftr-484	401	36	the	the	DET
ftr-484	401	37	appropriateness	appropriateness	NOUN
ftr-484	401	38	of	of	ADP
ftr-484	401	39	a	a	DET
ftr-484	401	40	taxpayer	taxpayer	NOUN
ftr-484	401	41	's	's	PART
ftr-484	401	42	grouping	grouping	NOUN
ftr-484	401	43	of	of	ADP
ftr-484	401	44	items	item	NOUN
ftr-484	401	45	under	under	ADP
ftr-484	401	46	the	the	DET
ftr-484	401	47	specific	specific	ADJ
ftr-484	401	48	-	-	PUNCT
ftr-484	401	49	goods	good	NOUN
ftr-484	401	50	lifo	lifo	NOUN
ftr-484	401	51	method	method	NOUN
ftr-484	401	52	.	.	PUNCT
ftr-484	401	53	"	"	PUNCT
ftr-484	402	1	oak	oak	VERB
ftr-484	402	2	knoll	knoll	NOUN
ftr-484	402	3	cellar	cellar	PROPN
ftr-484	402	4	v.	v.	PROPN
ftr-484	402	5	commissioner	commissioner	PROPN
ftr-484	402	6	,	,	PUNCT
ftr-484	402	7	68	68	NUM
ftr-484	402	8	t.c	t.c	PROPN
ftr-484	402	9	.	.	PROPN
ftr-484	402	10	memo	memo	NOUN
ftr-484	402	11	(	(	PUNCT
ftr-484	402	12	cch	cch	PROPN
ftr-484	402	13	)	)	PUNCT
ftr-484	402	14	412	412	NUM
ftr-484	402	15	,	,	PUNCT
ftr-484	402	16	421	421	NUM
ftr-484	402	17	,	,	PUNCT
ftr-484	402	18	t.c	t.c	PROPN
ftr-484	402	19	.	.	PROPN
ftr-484	402	20	memo	memo	NOUN
ftr-484	402	21	(	(	PUNCT
ftr-484	402	22	ria	ria	PROPN
ftr-484	402	23	)	)	PUNCT
ftr-484	402	24	94,396	94,396	NUM
ftr-484	402	25	(	(	PUNCT
ftr-484	402	26	1994	1994	NUM
ftr-484	402	27	)	)	PUNCT
ftr-484	402	28	.	.	PUNCT
ftr-484	403	1	[	[	X
ftr-484	403	2	vol	vol	NOUN
ftr-484	403	3	2:10	2:10	NUM
ftr-484	403	4	demysti.ing	demysti.e	VERB
ftr-484	403	5	lifo	lifo	NOUN
ftr-484	403	6	materials	material	NOUN
ftr-484	403	7	with	with	ADP
ftr-484	403	8	relatively	relatively	ADV
ftr-484	403	9	wide	wide	ADJ
ftr-484	403	10	variances	variance	NOUN
ftr-484	403	11	in	in	ADP
ftr-484	403	12	grade	grade	NOUN
ftr-484	403	13	and	and	CCONJ
ftr-484	403	14	costs	cost	NOUN
ftr-484	403	15	to	to	PART
ftr-484	403	16	be	be	AUX
ftr-484	403	17	treated	treat	VERB
ftr-484	403	18	as	as	ADP
ftr-484	403	19	the	the	DET
ftr-484	403	20	same	same	ADJ
ftr-484	403	21	materials	material	NOUN
ftr-484	403	22	for	for	ADP
ftr-484	403	23	specific	specific	ADJ
ftr-484	403	24	goods	good	NOUN
ftr-484	403	25	lifo	lifo	NOUN
ftr-484	403	26	purposes.59	purposes.59	NOUN
ftr-484	403	27	in	in	ADP
ftr-484	403	28	another	another	DET
ftr-484	403	29	ruling	ruling	NOUN
ftr-484	403	30	,	,	PUNCT
ftr-484	403	31	the	the	DET
ftr-484	403	32	service	service	NOUN
ftr-484	403	33	allowed	allow	VERB
ftr-484	403	34	refined	refined	ADJ
ftr-484	403	35	petroleum	petroleum	NOUN
ftr-484	403	36	products	product	NOUN
ftr-484	403	37	-	-	PUNCT
ftr-484	403	38	defined	define	VERB
ftr-484	403	39	as	as	ADP
ftr-484	403	40	including	include	VERB
ftr-484	403	41	"	"	PUNCT
ftr-484	403	42	gasoline	gasoline	NOUN
ftr-484	403	43	and	and	CCONJ
ftr-484	403	44	various	various	ADJ
ftr-484	403	45	types	type	NOUN
ftr-484	403	46	of	of	ADP
ftr-484	403	47	fuel	fuel	NOUN
ftr-484	403	48	oil"-to	oil"-to	PRON
ftr-484	403	49	be	be	AUX
ftr-484	403	50	in	in	ADP
ftr-484	403	51	the	the	DET
ftr-484	403	52	same	same	ADJ
ftr-484	403	53	specific	specific	ADJ
ftr-484	403	54	goods	good	NOUN
ftr-484	403	55	grouping	grouping	NOUN
ftr-484	403	56	.	.	PUNCT
ftr-484	403	57	'	'	PUNCT
ftr-484	404	1	however	however	ADV
ftr-484	404	2	,	,	PUNCT
ftr-484	404	3	it	it	PRON
ftr-484	404	4	is	be	AUX
ftr-484	404	5	difficult	difficult	ADJ
ftr-484	404	6	to	to	PART
ftr-484	404	7	extract	extract	VERB
ftr-484	404	8	principles	principle	NOUN
ftr-484	404	9	from	from	ADP
ftr-484	404	10	these	these	DET
ftr-484	404	11	decisions	decision	NOUN
ftr-484	404	12	.	.	PUNCT
ftr-484	405	1	if	if	SCONJ
ftr-484	405	2	a	a	DET
ftr-484	405	3	particular	particular	ADJ
ftr-484	405	4	type	type	NOUN
ftr-484	405	5	of	of	ADP
ftr-484	405	6	goods	good	NOUN
ftr-484	405	7	varies	vary	VERB
ftr-484	405	8	by	by	ADP
ftr-484	405	9	grade	grade	NOUN
ftr-484	405	10	and	and	CCONJ
ftr-484	405	11	price	price	NOUN
ftr-484	405	12	,	,	PUNCT
ftr-484	405	13	but	but	CCONJ
ftr-484	405	14	the	the	DET
ftr-484	405	15	mix	mix	NOUN
ftr-484	405	16	in	in	ADP
ftr-484	405	17	grades	grade	NOUN
ftr-484	405	18	and	and	CCONJ
ftr-484	405	19	their	their	PRON
ftr-484	405	20	corresponding	correspond	VERB
ftr-484	405	21	prices	price	NOUN
ftr-484	405	22	stay	stay	VERB
ftr-484	405	23	relatively	relatively	ADV
ftr-484	405	24	fixed	fix	VERB
ftr-484	405	25	over	over	ADP
ftr-484	405	26	time	time	NOUN
ftr-484	405	27	,	,	PUNCT
ftr-484	405	28	the	the	DET
ftr-484	405	29	grouping	grouping	NOUN
ftr-484	405	30	of	of	ADP
ftr-484	405	31	goods	good	NOUN
ftr-484	405	32	with	with	ADP
ftr-484	405	33	some	some	DET
ftr-484	405	34	differences	difference	NOUN
ftr-484	405	35	in	in	ADP
ftr-484	405	36	physical	physical	ADJ
ftr-484	405	37	characteristics	characteristic	NOUN
ftr-484	405	38	does	do	VERB
ftr-484	405	39	no	no	DET
ftr-484	405	40	violence	violence	NOUN
ftr-484	405	41	to	to	ADP
ftr-484	405	42	the	the	DET
ftr-484	405	43	purpose	purpose	NOUN
ftr-484	405	44	of	of	ADP
ftr-484	405	45	lfo	lfo	PROPN
ftr-484	405	46	.	.	PUNCT
ftr-484	406	1	such	such	ADJ
ftr-484	406	2	groupings	grouping	NOUN
ftr-484	406	3	reduce	reduce	VERB
ftr-484	406	4	the	the	DET
ftr-484	406	5	burden	burden	NOUN
ftr-484	406	6	of	of	ADP
ftr-484	406	7	separate	separate	ADJ
ftr-484	406	8	computations	computation	NOUN
ftr-484	406	9	for	for	ADP
ftr-484	406	10	each	each	DET
ftr-484	406	11	narrow	narrow	ADJ
ftr-484	406	12	type	type	NOUN
ftr-484	406	13	of	of	ADP
ftr-484	406	14	good	good	NOUN
ftr-484	406	15	and	and	CCONJ
ftr-484	406	16	alleviate	alleviate	VERB
ftr-484	406	17	the	the	DET
ftr-484	406	18	impact	impact	NOUN
ftr-484	406	19	of	of	ADP
ftr-484	406	20	temporary	temporary	ADJ
ftr-484	406	21	liquidations	liquidation	NOUN
ftr-484	406	22	caused	cause	VERB
ftr-484	406	23	by	by	ADP
ftr-484	406	24	variations	variation	NOUN
ftr-484	406	25	in	in	ADP
ftr-484	406	26	the	the	DET
ftr-484	406	27	quantities	quantity	NOUN
ftr-484	406	28	on	on	ADP
ftr-484	406	29	hand	hand	NOUN
ftr-484	406	30	of	of	ADP
ftr-484	406	31	each	each	DET
ftr-484	406	32	type	type	NOUN
ftr-484	406	33	.	.	PUNCT
ftr-484	407	1	however	however	ADV
ftr-484	407	2	,	,	PUNCT
ftr-484	407	3	groupings	grouping	NOUN
ftr-484	407	4	of	of	ADP
ftr-484	407	5	goods	good	NOUN
ftr-484	407	6	with	with	ADP
ftr-484	407	7	varying	vary	VERB
ftr-484	407	8	physical	physical	ADJ
ftr-484	407	9	characteristics	characteristic	NOUN
ftr-484	407	10	,	,	PUNCT
ftr-484	407	11	such	such	ADJ
ftr-484	407	12	as	as	ADP
ftr-484	407	13	different	different	ADJ
ftr-484	407	14	quality	quality	NOUN
ftr-484	407	15	grades	grade	NOUN
ftr-484	407	16	,	,	PUNCT
ftr-484	407	17	coupled	couple	VERB
ftr-484	407	18	with	with	ADP
ftr-484	407	19	corresponding	correspond	VERB
ftr-484	407	20	variations	variation	NOUN
ftr-484	407	21	in	in	ADP
ftr-484	407	22	cost	cost	NOUN
ftr-484	407	23	creates	create	VERB
ftr-484	407	24	the	the	DET
ftr-484	407	25	potential	potential	NOUN
ftr-484	407	26	for	for	ADP
ftr-484	407	27	inaccurate	inaccurate	ADJ
ftr-484	407	28	measures	measure	NOUN
ftr-484	407	29	of	of	ADP
ftr-484	407	30	the	the	DET
ftr-484	407	31	level	level	NOUN
ftr-484	407	32	of	of	ADP
ftr-484	407	33	inventory	inventory	NOUN
ftr-484	407	34	investment	investment	NOUN
ftr-484	407	35	over	over	ADP
ftr-484	407	36	time	time	NOUN
ftr-484	407	37	.	.	PUNCT
ftr-484	408	1	such	such	ADJ
ftr-484	408	2	inaccuracy	inaccuracy	NOUN
ftr-484	408	3	could	could	AUX
ftr-484	408	4	either	either	CCONJ
ftr-484	408	5	benefit	benefit	VERB
ftr-484	408	6	the	the	DET
ftr-484	408	7	taxpayer	taxpayer	NOUN
ftr-484	408	8	(	(	PUNCT
ftr-484	408	9	if	if	SCONJ
ftr-484	408	10	the	the	DET
ftr-484	408	11	mix	mix	NOUN
ftr-484	408	12	tends	tend	VERB
ftr-484	408	13	toward	toward	ADP
ftr-484	408	14	including	include	VERB
ftr-484	408	15	more	more	ADV
ftr-484	408	16	higher	high	ADJ
ftr-484	408	17	cost	cost	NOUN
ftr-484	408	18	goods	good	NOUN
ftr-484	408	19	)	)	PUNCT
ftr-484	408	20	or	or	CCONJ
ftr-484	408	21	the	the	DET
ftr-484	408	22	government	government	NOUN
ftr-484	408	23	(	(	PUNCT
ftr-484	408	24	if	if	SCONJ
ftr-484	408	25	the	the	DET
ftr-484	408	26	mix	mix	NOUN
ftr-484	408	27	tends	tend	VERB
ftr-484	408	28	toward	toward	ADP
ftr-484	408	29	including	include	VERB
ftr-484	408	30	more	more	ADV
ftr-484	408	31	lower	low	ADJ
ftr-484	408	32	cost	cost	NOUN
ftr-484	408	33	goods	good	NOUN
ftr-484	408	34	)	)	PUNCT
ftr-484	408	35	.	.	PUNCT
ftr-484	409	1	in	in	ADP
ftr-484	409	2	addition	addition	NOUN
ftr-484	409	3	to	to	ADP
ftr-484	409	4	the	the	DET
ftr-484	409	5	regulations	regulation	NOUN
ftr-484	409	6	'	'	PART
ftr-484	409	7	standards	standard	NOUN
ftr-484	409	8	for	for	ADP
ftr-484	409	9	physical	physical	ADJ
ftr-484	409	10	similarity	similarity	NOUN
ftr-484	409	11	,	,	PUNCT
ftr-484	409	12	the	the	DET
ftr-484	409	13	service	service	NOUN
ftr-484	409	14	has	have	AUX
ftr-484	409	15	interpreted	interpret	VERB
ftr-484	409	16	costing	cost	VERB
ftr-484	409	17	rules	rule	NOUN
ftr-484	409	18	for	for	ADP
ftr-484	409	19	determining	determine	VERB
ftr-484	409	20	the	the	DET
ftr-484	409	21	value	value	NOUN
ftr-484	409	22	of	of	ADP
ftr-484	409	23	ending	end	VERB
ftr-484	409	24	inventory	inventory	NOUN
ftr-484	409	25	6	6	NUM
ftr-484	409	26	'	'	PUNCT
ftr-484	409	27	to	to	PART
ftr-484	409	28	require	require	VERB
ftr-484	409	29	separate	separate	ADJ
ftr-484	409	30	groupings	grouping	NOUN
ftr-484	409	31	for	for	ADP
ftr-484	409	32	otherwise	otherwise	ADV
ftr-484	409	33	similar	similar	ADJ
ftr-484	409	34	goods	good	NOUN
ftr-484	409	35	based	base	VERB
ftr-484	409	36	on	on	ADP
ftr-484	409	37	the	the	DET
ftr-484	409	38	nature	nature	NOUN
ftr-484	409	39	of	of	ADP
ftr-484	409	40	the	the	DET
ftr-484	409	41	taxpayer	taxpayer	NOUN
ftr-484	409	42	's	's	PART
ftr-484	409	43	business	business	NOUN
ftr-484	409	44	activities	activity	NOUN
ftr-484	409	45	.	.	PUNCT
ftr-484	410	1	in	in	ADP
ftr-484	410	2	revenue	revenue	NOUN
ftr-484	410	3	ruling	rule	VERB
ftr-484	410	4	79290,62	79290,62	NOUN
ftr-484	410	5	the	the	DET
ftr-484	410	6	service	service	NOUN
ftr-484	410	7	concluded	conclude	VERB
ftr-484	410	8	that	that	SCONJ
ftr-484	410	9	a	a	DET
ftr-484	410	10	taxpayer	taxpayer	NOUN
ftr-484	410	11	who	who	PRON
ftr-484	410	12	discontinued	discontinue	VERB
ftr-484	410	13	its	its	PRON
ftr-484	410	14	manufacturing	manufacturing	NOUN
ftr-484	410	15	and	and	CCONJ
ftr-484	410	16	processing	processing	NOUN
ftr-484	410	17	operations	operation	NOUN
ftr-484	410	18	and	and	CCONJ
ftr-484	410	19	,	,	PUNCT
ftr-484	410	20	instead	instead	ADV
ftr-484	410	21	,	,	PUNCT
ftr-484	410	22	purchased	purchase	VERB
ftr-484	410	23	and	and	CCONJ
ftr-484	410	24	distributed	distribute	VERB
ftr-484	410	25	similar	similar	ADJ
ftr-484	410	26	products	product	NOUN
ftr-484	410	27	could	could	AUX
ftr-484	410	28	not	not	PART
ftr-484	410	29	continue	continue	VERB
ftr-484	410	30	to	to	PART
ftr-484	410	31	use	use	VERB
ftr-484	410	32	the	the	DET
ftr-484	410	33	same	same	ADJ
ftr-484	410	34	specific	specific	ADJ
ftr-484	410	35	goods	good	NOUN
ftr-484	410	36	groupings	grouping	NOUN
ftr-484	410	37	.	.	PUNCT
ftr-484	411	1	59	59	NUM
ftr-484	411	2	.	.	PUNCT
ftr-484	412	1	john	john	PROPN
ftr-484	412	2	l.	l.	PROPN
ftr-484	412	3	denning	denning	PROPN
ftr-484	412	4	&	&	CCONJ
ftr-484	412	5	co.	co.	PROPN
ftr-484	413	1	v.	v.	PRON
ftr-484	413	2	commissioner	commissioner	PROPN
ftr-484	413	3	,	,	PUNCT
ftr-484	414	1	7	7	NUM
ftr-484	414	2	t.c	t.c	PROPN
ftr-484	414	3	.	.	PROPN
ftr-484	414	4	memo	memo	NOUN
ftr-484	414	5	(	(	PUNCT
ftr-484	414	6	cch	cch	PROPN
ftr-484	414	7	)	)	PUNCT
ftr-484	414	8	980	980	NUM
ftr-484	414	9	.	.	PUNCT
ftr-484	415	1	t.c	t.c	PROPN
ftr-484	415	2	.	.	PROPN
ftr-484	415	3	memo	memo	NOUN
ftr-484	415	4	(	(	PUNCT
ftr-484	415	5	p	p	NOUN
ftr-484	415	6	-	-	PUNCT
ftr-484	415	7	h	h	NOUN
ftr-484	415	8	)	)	PUNCT
ftr-484	415	9	48,277	48,277	NUM
ftr-484	415	10	(	(	PUNCT
ftr-484	415	11	1948	1948	NUM
ftr-484	415	12	)	)	PUNCT
ftr-484	415	13	,	,	PUNCT
ftr-484	415	14	remanded	remand	VERB
ftr-484	415	15	on	on	ADP
ftr-484	415	16	other	other	ADJ
ftr-484	415	17	grounds	ground	NOUN
ftr-484	415	18	,	,	PUNCT
ftr-484	415	19	180	180	NUM
ftr-484	415	20	f.2d	f.2d	NOUN
ftr-484	415	21	288	288	NUM
ftr-484	415	22	(	(	PUNCT
ftr-484	415	23	10th	10th	ADJ
ftr-484	415	24	cir	cir	NOUN
ftr-484	415	25	.	.	PROPN
ftr-484	415	26	1950	1950	NUM
ftr-484	415	27	)	)	PUNCT
ftr-484	415	28	.	.	PUNCT
ftr-484	416	1	where	where	SCONJ
ftr-484	416	2	an	an	DET
ftr-484	416	3	inventory	inventory	NOUN
ftr-484	416	4	of	of	ADP
ftr-484	416	5	broomcom	broomcom	PROPN
ftr-484	416	6	comprised	comprise	VERB
ftr-484	416	7	of	of	ADP
ftr-484	416	8	different	different	ADJ
ftr-484	416	9	grades	grade	NOUN
ftr-484	416	10	,	,	PUNCT
ftr-484	416	11	ranging	range	VERB
ftr-484	416	12	in	in	ADP
ftr-484	416	13	cost	cost	NOUN
ftr-484	416	14	from	from	ADP
ftr-484	416	15	s91.50	s91.50	PROPN
ftr-484	416	16	to	to	ADP
ftr-484	416	17	s145.52	s145.52	NOUN
ftr-484	416	18	per	per	ADP
ftr-484	416	19	1,000	1,000	NUM
ftr-484	416	20	pounds	pound	NOUN
ftr-484	416	21	,	,	PUNCT
ftr-484	416	22	was	be	AUX
ftr-484	416	23	treated	treat	VERB
ftr-484	416	24	as	as	ADP
ftr-484	416	25	a	a	DET
ftr-484	416	26	single	single	ADJ
ftr-484	416	27	raw	raw	ADJ
ftr-484	416	28	material	material	NOUN
ftr-484	416	29	classification	classification	NOUN
ftr-484	416	30	.	.	PUNCT
ftr-484	417	1	the	the	DET
ftr-484	417	2	taxpayer	taxpayer	NOUN
ftr-484	417	3	had	have	AUX
ftr-484	417	4	purchased	purchase	VERB
ftr-484	417	5	relatively	relatively	ADV
ftr-484	417	6	greater	great	ADJ
ftr-484	417	7	quantities	quantity	NOUN
ftr-484	417	8	of	of	ADP
ftr-484	417	9	the	the	DET
ftr-484	417	10	cheaper	cheap	ADJ
ftr-484	417	11	broomcom	broomcom	NOUN
ftr-484	417	12	grades	grade	NOUN
ftr-484	417	13	during	during	ADP
ftr-484	417	14	the	the	DET
ftr-484	417	15	taxable	taxable	ADJ
ftr-484	417	16	year	year	NOUN
ftr-484	417	17	,	,	PUNCT
ftr-484	417	18	which	which	PRON
ftr-484	417	19	resulted	result	VERB
ftr-484	417	20	in	in	ADP
ftr-484	417	21	an	an	DET
ftr-484	417	22	increment	increment	NOUN
ftr-484	417	23	in	in	ADP
ftr-484	417	24	the	the	DET
ftr-484	417	25	quantity	quantity	NOUN
ftr-484	417	26	of	of	ADP
ftr-484	417	27	broomcorn	broomcorn	NOUN
ftr-484	417	28	on	on	ADP
ftr-484	417	29	hand	hand	NOUN
ftr-484	417	30	at	at	ADP
ftr-484	417	31	year	year	NOUN
ftr-484	417	32	-	-	PUNCT
ftr-484	417	33	end	end	NOUN
ftr-484	417	34	.	.	PUNCT
ftr-484	418	1	the	the	DET
ftr-484	418	2	taxpayer	taxpayer	NOUN
ftr-484	418	3	sought	seek	VERB
ftr-484	418	4	to	to	PART
ftr-484	418	5	value	value	VERB
ftr-484	418	6	this	this	DET
ftr-484	418	7	increment	increment	NOUN
ftr-484	418	8	based	base	VERB
ftr-484	418	9	on	on	ADP
ftr-484	418	10	the	the	DET
ftr-484	418	11	acquisition	acquisition	NOUN
ftr-484	418	12	cost	cost	NOUN
ftr-484	418	13	of	of	ADP
ftr-484	418	14	the	the	DET
ftr-484	418	15	cheaper	cheap	ADJ
ftr-484	418	16	grades	grade	NOUN
ftr-484	418	17	,	,	PUNCT
ftr-484	418	18	rather	rather	ADV
ftr-484	418	19	than	than	ADP
ftr-484	418	20	the	the	DET
ftr-484	418	21	average	average	ADJ
ftr-484	418	22	cost	cost	NOUN
ftr-484	418	23	of	of	ADP
ftr-484	418	24	all	all	DET
ftr-484	418	25	purchases	purchase	NOUN
ftr-484	418	26	,	,	PUNCT
ftr-484	418	27	which	which	PRON
ftr-484	418	28	had	have	AUX
ftr-484	418	29	been	be	AUX
ftr-484	418	30	used	use	VERB
ftr-484	418	31	to	to	PART
ftr-484	418	32	value	value	VERB
ftr-484	418	33	increments	increment	NOUN
ftr-484	418	34	in	in	ADP
ftr-484	418	35	previous	previous	ADJ
ftr-484	418	36	years	year	NOUN
ftr-484	418	37	.	.	PUNCT
ftr-484	419	1	the	the	DET
ftr-484	419	2	service	service	NOUN
ftr-484	419	3	required	require	VERB
ftr-484	419	4	the	the	DET
ftr-484	419	5	taxpayer	taxpayer	NOUN
ftr-484	419	6	to	to	PART
ftr-484	419	7	continue	continue	VERB
ftr-484	419	8	its	its	PRON
ftr-484	419	9	former	former	ADJ
ftr-484	419	10	method	method	NOUN
ftr-484	419	11	,	,	PUNCT
ftr-484	419	12	which	which	PRON
ftr-484	419	13	resulted	result	VERB
ftr-484	419	14	in	in	ADP
ftr-484	419	15	a	a	DET
ftr-484	419	16	valuation	valuation	NOUN
ftr-484	419	17	that	that	PRON
ftr-484	419	18	was	be	AUX
ftr-484	419	19	less	less	ADV
ftr-484	419	20	advantageous	advantageous	ADJ
ftr-484	419	21	to	to	ADP
ftr-484	419	22	the	the	DET
ftr-484	419	23	taxpayer	taxpayer	NOUN
ftr-484	419	24	.	.	PUNCT
ftr-484	420	1	on	on	ADP
ftr-484	420	2	one	one	NUM
ftr-484	420	3	hand	hand	NOUN
ftr-484	420	4	,	,	PUNCT
ftr-484	420	5	since	since	SCONJ
ftr-484	420	6	the	the	DET
ftr-484	420	7	service	service	NOUN
ftr-484	420	8	could	could	AUX
ftr-484	420	9	have	have	AUX
ftr-484	420	10	taken	take	VERB
ftr-484	420	11	the	the	DET
ftr-484	420	12	position	position	NOUN
ftr-484	420	13	that	that	SCONJ
ftr-484	420	14	the	the	DET
ftr-484	420	15	higher	high	ADJ
ftr-484	420	16	quality	quality	NOUN
ftr-484	420	17	broomcorn	broomcorn	NOUN
ftr-484	420	18	had	have	AUX
ftr-484	420	19	been	be	AUX
ftr-484	420	20	liquidated	liquidate	VERB
ftr-484	420	21	,	,	PUNCT
ftr-484	420	22	this	this	DET
ftr-484	420	23	case	case	NOUN
ftr-484	420	24	could	could	AUX
ftr-484	420	25	stand	stand	VERB
ftr-484	420	26	for	for	ADP
ftr-484	420	27	the	the	DET
ftr-484	420	28	proposition	proposition	NOUN
ftr-484	420	29	that	that	SCONJ
ftr-484	420	30	broad	broad	ADJ
ftr-484	420	31	ranges	range	NOUN
ftr-484	420	32	are	be	AUX
ftr-484	420	33	acceptable	acceptable	ADJ
ftr-484	420	34	.	.	PUNCT
ftr-484	421	1	on	on	ADP
ftr-484	421	2	the	the	DET
ftr-484	421	3	other	other	ADJ
ftr-484	421	4	hand	hand	NOUN
ftr-484	421	5	,	,	PUNCT
ftr-484	421	6	the	the	DET
ftr-484	421	7	principle	principle	NOUN
ftr-484	421	8	that	that	SCONJ
ftr-484	421	9	methods	method	NOUN
ftr-484	421	10	of	of	ADP
ftr-484	421	11	accounting	accounting	NOUN
ftr-484	421	12	generally	generally	ADV
ftr-484	421	13	can	can	AUX
ftr-484	421	14	not	not	PART
ftr-484	421	15	be	be	AUX
ftr-484	421	16	changed	change	VERB
ftr-484	421	17	unilaterally	unilaterally	ADV
ftr-484	421	18	could	could	AUX
ftr-484	421	19	also	also	ADV
ftr-484	421	20	explain	explain	VERB
ftr-484	421	21	the	the	DET
ftr-484	421	22	result	result	NOUN
ftr-484	421	23	.	.	PUNCT
ftr-484	422	1	see	see	VERB
ftr-484	422	2	schneider	schneider	NOUN
ftr-484	422	3	,	,	PUNCT
ftr-484	422	4	supra	supra	PROPN
ftr-484	422	5	note	note	PROPN
ftr-484	422	6	4	4	NUM
ftr-484	422	7	,	,	PUNCT
ftr-484	422	8	§	§	PROPN
ftr-484	422	9	12.03141	12.03141	NUM
ftr-484	422	10	(	(	PUNCT
ftr-484	422	11	citing	cite	VERB
ftr-484	422	12	denning	den	VERB
ftr-484	422	13	for	for	ADP
ftr-484	422	14	the	the	DET
ftr-484	422	15	proposition	proposition	NOUN
ftr-484	422	16	that	that	PRON
ftr-484	422	17	increment	increment	VERB
ftr-484	422	18	valuation	valuation	NOUN
ftr-484	422	19	methods	method	NOUN
ftr-484	422	20	must	must	AUX
ftr-484	422	21	be	be	AUX
ftr-484	422	22	applied	apply	VERB
ftr-484	422	23	consistently	consistently	ADV
ftr-484	422	24	)	)	PUNCT
ftr-484	422	25	.	.	PUNCT
ftr-484	423	1	60	60	NUM
ftr-484	423	2	.	.	PUNCT
ftr-484	424	1	rev	rev	PROPN
ftr-484	424	2	.	.	PUNCT
ftr-484	425	1	rul	rul	PROPN
ftr-484	425	2	.	.	PUNCT
ftr-484	426	1	79	79	NUM
ftr-484	426	2	-	-	SYM
ftr-484	426	3	290	290	NUM
ftr-484	426	4	,	,	PUNCT
ftr-484	426	5	1979	1979	NUM
ftr-484	426	6	-	-	SYM
ftr-484	426	7	2	2	NUM
ftr-484	426	8	c.b	c.b	PROPN
ftr-484	426	9	.	.	PROPN
ftr-484	426	10	221	221	NUM
ftr-484	426	11	.	.	PUNCT
ftr-484	427	1	as	as	SCONJ
ftr-484	427	2	discussed	discuss	VERB
ftr-484	427	3	below	below	ADV
ftr-484	427	4	,	,	PUNCT
ftr-484	427	5	this	this	DET
ftr-484	427	6	ruling	ruling	NOUN
ftr-484	427	7	also	also	ADV
ftr-484	427	8	introduced	introduce	VERB
ftr-484	427	9	a	a	DET
ftr-484	427	10	separate	separate	ADJ
ftr-484	427	11	criterion	criterion	NOUN
ftr-484	427	12	for	for	ADP
ftr-484	427	13	specific	specific	ADJ
ftr-484	427	14	goods	good	NOUN
ftr-484	427	15	groupings	grouping	NOUN
ftr-484	427	16	based	base	VERB
ftr-484	427	17	on	on	ADP
ftr-484	427	18	the	the	DET
ftr-484	427	19	business	business	NOUN
ftr-484	427	20	activity	activity	NOUN
ftr-484	427	21	of	of	ADP
ftr-484	427	22	the	the	DET
ftr-484	427	23	taxpayer	taxpayer	NOUN
ftr-484	427	24	.	.	PUNCT
ftr-484	428	1	see	see	VERB
ftr-484	428	2	infra	infra	NOUN
ftr-484	428	3	notes	note	VERB
ftr-484	428	4	61	61	NUM
ftr-484	428	5	-	-	SYM
ftr-484	428	6	63	63	NUM
ftr-484	428	7	and	and	CCONJ
ftr-484	428	8	accompanying	accompany	VERB
ftr-484	428	9	text	text	NOUN
ftr-484	428	10	.	.	PUNCT
ftr-484	429	1	61	61	NUM
ftr-484	429	2	.	.	PUNCT
ftr-484	429	3	regs	regs	PROPN
ftr-484	429	4	.	.	PUNCT
ftr-484	430	1	§	§	PROPN
ftr-484	430	2	1a72	1a72	PROPN
ftr-484	430	3	-	-	NUM
ftr-484	430	4	2(d	2(d	NUM
ftr-484	430	5	)	)	PUNCT
ftr-484	430	6	.	.	PUNCT
ftr-484	431	1	62	62	NUM
ftr-484	431	2	.	.	PUNCT
ftr-484	432	1	1979	1979	NUM
ftr-484	432	2	-	-	SYM
ftr-484	432	3	2	2	NUM
ftr-484	432	4	c.b	c.b	PROPN
ftr-484	432	5	.	.	PROPN
ftr-484	432	6	221	221	NUM
ftr-484	432	7	.	.	PUNCT
ftr-484	432	8	1995	1995	NUM
ftr-484	432	9	]	]	PUNCT
ftr-484	432	10	florida	florida	PROPN
ftr-484	432	11	tax	tax	PROPN
ftr-484	432	12	review	review	NOUN
ftr-484	432	13	the	the	DET
ftr-484	432	14	service	service	NOUN
ftr-484	432	15	pointed	point	VERB
ftr-484	432	16	out	out	ADP
ftr-484	432	17	that	that	SCONJ
ftr-484	432	18	the	the	DET
ftr-484	432	19	regulations	regulation	NOUN
ftr-484	432	20	have	have	VERB
ftr-484	432	21	separate	separate	ADJ
ftr-484	432	22	costing	cost	VERB
ftr-484	432	23	rules	rule	NOUN
ftr-484	432	24	for	for	ADP
ftr-484	432	25	manufacturers	manufacturer	NOUN
ftr-484	432	26	and	and	CCONJ
ftr-484	432	27	for	for	ADP
ftr-484	432	28	wholesalers	wholesaler	NOUN
ftr-484	432	29	or	or	CCONJ
ftr-484	432	30	retailers	retailer	NOUN
ftr-484	432	31	.	.	PUNCT
ftr-484	433	1	apparently	apparently	ADV
ftr-484	433	2	,	,	PUNCT
ftr-484	433	3	the	the	DET
ftr-484	433	4	service	service	NOUN
ftr-484	433	5	reasoned	reason	VERB
ftr-484	433	6	that	that	SCONJ
ftr-484	433	7	this	this	DET
ftr-484	433	8	difference	difference	NOUN
ftr-484	433	9	implied	imply	VERB
ftr-484	433	10	that	that	SCONJ
ftr-484	433	11	manufacturing	manufacturing	NOUN
ftr-484	433	12	is	be	AUX
ftr-484	433	13	a	a	DET
ftr-484	433	14	separate	separate	ADJ
ftr-484	433	15	business	business	NOUN
ftr-484	433	16	activity	activity	NOUN
ftr-484	433	17	from	from	ADP
ftr-484	433	18	wholesaling	wholesaling	NOUN
ftr-484	433	19	or	or	CCONJ
ftr-484	433	20	retailing	retailing	NOUN
ftr-484	433	21	,	,	PUNCT
ftr-484	433	22	thereby	thereby	ADV
ftr-484	433	23	justifying	justify	VERB
ftr-484	433	24	separate	separate	ADJ
ftr-484	433	25	groupings.63	groupings.63	NOUN
ftr-484	433	26	in	in	ADP
ftr-484	433	27	effect	effect	NOUN
ftr-484	433	28	,	,	PUNCT
ftr-484	433	29	the	the	DET
ftr-484	433	30	ruling	ruling	NOUN
ftr-484	433	31	finds	find	VERB
ftr-484	433	32	that	that	SCONJ
ftr-484	433	33	a	a	DET
ftr-484	433	34	change	change	NOUN
ftr-484	433	35	from	from	ADP
ftr-484	433	36	manufacturing	manufacture	VERB
ftr-484	433	37	to	to	ADP
ftr-484	433	38	wholesaling	wholesaling	NOUN
ftr-484	433	39	is	be	AUX
ftr-484	433	40	sufficiently	sufficiently	ADV
ftr-484	433	41	significant	significant	ADJ
ftr-484	433	42	to	to	PART
ftr-484	433	43	treat	treat	VERB
ftr-484	433	44	the	the	DET
ftr-484	433	45	taxpayer	taxpayer	NOUN
ftr-484	433	46	as	as	ADP
ftr-484	433	47	having	having	AUX
ftr-484	433	48	liquidated	liquidate	VERB
ftr-484	433	49	its	its	PRON
ftr-484	433	50	former	former	ADJ
ftr-484	433	51	inventory	inventory	NOUN
ftr-484	433	52	investment	investment	NOUN
ftr-484	433	53	,	,	PUNCT
ftr-484	433	54	thereby	thereby	ADV
ftr-484	433	55	justifying	justify	VERB
ftr-484	433	56	the	the	DET
ftr-484	433	57	recognition	recognition	NOUN
ftr-484	433	58	of	of	ADP
ftr-484	433	59	previously	previously	ADV
ftr-484	433	60	deferred	defer	VERB
ftr-484	433	61	holding	hold	VERB
ftr-484	433	62	gains	gain	NOUN
ftr-484	433	63	.	.	PUNCT
ftr-484	434	1	the	the	DET
ftr-484	434	2	ruling	ruling	NOUN
ftr-484	434	3	concludes	conclude	VERB
ftr-484	434	4	that	that	SCONJ
ftr-484	434	5	the	the	DET
ftr-484	434	6	taxpayer	taxpayer	NOUN
ftr-484	434	7	's	's	PART
ftr-484	434	8	income	income	NOUN
ftr-484	434	9	would	would	AUX
ftr-484	434	10	be	be	AUX
ftr-484	434	11	"	"	PUNCT
ftr-484	434	12	distorted	distort	VERB
ftr-484	434	13	"	"	PUNCT
ftr-484	434	14	if	if	SCONJ
ftr-484	434	15	such	such	ADJ
ftr-484	434	16	holding	holding	NOUN
ftr-484	434	17	gains	gain	NOUN
ftr-484	434	18	were	be	AUX
ftr-484	434	19	not	not	PART
ftr-484	434	20	recognized	recognize	VERB
ftr-484	434	21	.	.	PUNCT
ftr-484	435	1	6	6	NUM
ftr-484	435	2	although	although	SCONJ
ftr-484	435	3	determination	determination	NOUN
ftr-484	435	4	that	that	SCONJ
ftr-484	435	5	a	a	DET
ftr-484	435	6	taxpayer	taxpayer	NOUN
ftr-484	435	7	has	have	AUX
ftr-484	435	8	liquidated	liquidate	VERB
ftr-484	435	9	one	one	NUM
ftr-484	435	10	business	business	NOUN
ftr-484	435	11	and	and	CCONJ
ftr-484	435	12	started	start	VERB
ftr-484	435	13	another	another	PRON
ftr-484	435	14	may	may	AUX
ftr-484	435	15	provide	provide	VERB
ftr-484	435	16	economic	economic	ADJ
ftr-484	435	17	justification	justification	NOUN
ftr-484	435	18	for	for	ADP
ftr-484	435	19	ending	end	VERB
ftr-484	435	20	the	the	DET
ftr-484	435	21	deferral	deferral	NOUN
ftr-484	435	22	of	of	ADP
ftr-484	435	23	inventory	inventory	NOUN
ftr-484	435	24	holding	hold	VERB
ftr-484	435	25	gains	gain	NOUN
ftr-484	435	26	,	,	PUNCT
ftr-484	435	27	the	the	DET
ftr-484	435	28	legal	legal	ADJ
ftr-484	435	29	basis	basis	NOUN
ftr-484	435	30	for	for	ADP
ftr-484	435	31	this	this	DET
ftr-484	435	32	conclusion	conclusion	NOUN
ftr-484	435	33	does	do	AUX
ftr-484	435	34	not	not	PART
ftr-484	435	35	readily	readily	ADV
ftr-484	435	36	appear	appear	VERB
ftr-484	435	37	in	in	ADP
ftr-484	435	38	the	the	DET
ftr-484	435	39	lifo	lifo	ADJ
ftr-484	435	40	statute	statute	NOUN
ftr-484	435	41	or	or	CCONJ
ftr-484	435	42	regulations	regulation	NOUN
ftr-484	435	43	.	.	PUNCT
ftr-484	436	1	the	the	DET
ftr-484	436	2	taxpayer	taxpayer	NOUN
ftr-484	436	3	in	in	ADP
ftr-484	436	4	the	the	DET
ftr-484	436	5	ruling	ruling	NOUN
ftr-484	436	6	closed	close	VERB
ftr-484	436	7	a	a	DET
ftr-484	436	8	manufacturing	manufacturing	NOUN
ftr-484	436	9	and	and	CCONJ
ftr-484	436	10	processing	processing	NOUN
ftr-484	436	11	plant	plant	NOUN
ftr-484	436	12	,	,	PUNCT
ftr-484	436	13	but	but	CCONJ
ftr-484	436	14	continued	continue	VERB
ftr-484	436	15	its	its	PRON
ftr-484	436	16	selling	selling	NOUN
ftr-484	436	17	activities	activity	NOUN
ftr-484	436	18	.	.	PUNCT
ftr-484	437	1	65	65	NUM
ftr-484	438	1	it	it	PRON
ftr-484	438	2	is	be	AUX
ftr-484	438	3	difficult	difficult	ADJ
ftr-484	438	4	to	to	PART
ftr-484	438	5	articulate	articulate	VERB
ftr-484	438	6	a	a	DET
ftr-484	438	7	sound	sound	ADJ
ftr-484	438	8	basis	basis	NOUN
ftr-484	438	9	for	for	ADP
ftr-484	438	10	treating	treat	VERB
ftr-484	438	11	the	the	DET
ftr-484	438	12	inventory	inventory	NOUN
ftr-484	438	13	investment	investment	NOUN
ftr-484	438	14	necessary	necessary	ADJ
ftr-484	438	15	for	for	ADP
ftr-484	438	16	its	its	PRON
ftr-484	438	17	selling	selling	NOUN
ftr-484	438	18	activities	activity	NOUN
ftr-484	438	19	as	as	ADP
ftr-484	438	20	fundamentally	fundamentally	ADV
ftr-484	438	21	different	different	ADJ
ftr-484	438	22	merely	merely	ADV
ftr-484	438	23	because	because	SCONJ
ftr-484	438	24	the	the	DET
ftr-484	438	25	taxpayer	taxpayer	NOUN
ftr-484	438	26	changed	change	VERB
ftr-484	438	27	its	its	PRON
ftr-484	438	28	source	source	NOUN
ftr-484	438	29	of	of	ADP
ftr-484	438	30	supply	supply	NOUN
ftr-484	438	31	by	by	ADP
ftr-484	438	32	discontinuing	discontinue	VERB
ftr-484	438	33	processing	processing	NOUN
ftr-484	438	34	activities	activity	NOUN
ftr-484	438	35	and	and	CCONJ
ftr-484	438	36	purchasing	purchase	VERB
ftr-484	438	37	similar	similar	ADJ
ftr-484	438	38	products	product	NOUN
ftr-484	438	39	from	from	ADP
ftr-484	438	40	others	other	NOUN
ftr-484	438	41	.	.	PUNCT
ftr-484	438	42	'	'	PUNCT
ftr-484	439	1	the	the	DET
ftr-484	439	2	investment	investment	NOUN
ftr-484	439	3	in	in	ADP
ftr-484	439	4	plant	plant	NOUN
ftr-484	439	5	and	and	CCONJ
ftr-484	439	6	equipment	equipment	NOUN
ftr-484	439	7	may	may	AUX
ftr-484	439	8	have	have	AUX
ftr-484	439	9	changed	change	VERB
ftr-484	439	10	,	,	PUNCT
ftr-484	439	11	but	but	CCONJ
ftr-484	439	12	the	the	DET
ftr-484	439	13	inventory	inventory	NOUN
ftr-484	439	14	investment	investment	NOUN
ftr-484	439	15	appears	appear	VERB
ftr-484	439	16	to	to	PART
ftr-484	439	17	be	be	AUX
ftr-484	439	18	consistent	consistent	ADJ
ftr-484	439	19	.	.	PUNCT
ftr-484	440	1	these	these	DET
ftr-484	440	2	uncertainties	uncertainty	NOUN
ftr-484	440	3	in	in	ADP
ftr-484	440	4	the	the	DET
ftr-484	440	5	standards	standard	NOUN
ftr-484	440	6	for	for	ADP
ftr-484	440	7	defining	define	VERB
ftr-484	440	8	similar	similar	ADJ
ftr-484	440	9	goods	good	NOUN
ftr-484	440	10	(	(	PUNCT
ftr-484	440	11	and	and	CCONJ
ftr-484	440	12	,	,	PUNCT
ftr-484	440	13	if	if	SCONJ
ftr-484	440	14	revenue	revenue	NOUN
ftr-484	440	15	ruling	rule	VERB
ftr-484	440	16	79	79	NUM
ftr-484	440	17	-	-	SYM
ftr-484	440	18	270	270	NUM
ftr-484	440	19	is	be	AUX
ftr-484	440	20	accepted	accept	VERB
ftr-484	440	21	,	,	PUNCT
ftr-484	440	22	for	for	ADP
ftr-484	440	23	defining	define	VERB
ftr-484	440	24	similar	similar	ADJ
ftr-484	440	25	business	business	NOUN
ftr-484	440	26	activities	activity	NOUN
ftr-484	440	27	)	)	PUNCT
ftr-484	440	28	presents	present	VERB
ftr-484	440	29	a	a	DET
ftr-484	440	30	potential	potential	NOUN
ftr-484	440	31	for	for	ADP
ftr-484	440	32	substantial	substantial	ADJ
ftr-484	440	33	variation	variation	NOUN
ftr-484	440	34	in	in	ADP
ftr-484	440	35	the	the	DET
ftr-484	440	36	lifo	lifo	NOUN
ftr-484	440	37	benefits	benefit	NOUN
ftr-484	440	38	obtained	obtain	VERB
ftr-484	440	39	by	by	ADP
ftr-484	440	40	taxpayers	taxpayer	NOUN
ftr-484	440	41	who	who	PRON
ftr-484	440	42	elect	elect	VERB
ftr-484	440	43	specific	specific	ADJ
ftr-484	440	44	goods	good	NOUN
ftr-484	440	45	lifo	lifo	NOUN
ftr-484	440	46	.	.	PUNCT
ftr-484	441	1	one	one	NUM
ftr-484	441	2	commentator	commentator	NOUN
ftr-484	441	3	has	have	AUX
ftr-484	441	4	observed	observe	VERB
ftr-484	441	5	:	:	PUNCT
ftr-484	441	6	[	[	X
ftr-484	441	7	t]axpayers	t]axpayer	NOUN
ftr-484	441	8	'	'	PART
ftr-484	441	9	practices	practice	NOUN
ftr-484	441	10	and	and	CCONJ
ftr-484	441	11	the	the	DET
ftr-484	441	12	service	service	NOUN
ftr-484	441	13	's	's	PART
ftr-484	441	14	attitude	attitude	NOUN
ftr-484	441	15	toward	toward	ADP
ftr-484	441	16	grouping	group	VERB
ftr-484	441	17	raw	raw	ADJ
ftr-484	441	18	63	63	NUM
ftr-484	441	19	.	.	PUNCT
ftr-484	442	1	the	the	DET
ftr-484	442	2	ruling	ruling	NOUN
ftr-484	442	3	also	also	ADV
ftr-484	442	4	appears	appear	VERB
ftr-484	442	5	to	to	PART
ftr-484	442	6	be	be	AUX
ftr-484	442	7	based	base	VERB
ftr-484	442	8	on	on	ADP
ftr-484	442	9	the	the	DET
ftr-484	442	10	fact	fact	NOUN
ftr-484	442	11	that	that	SCONJ
ftr-484	442	12	the	the	DET
ftr-484	442	13	dollar	dollar	NOUN
ftr-484	442	14	-	-	PUNCT
ftr-484	442	15	value	value	NOUN
ftr-484	442	16	lifo	lifo	NOUN
ftr-484	442	17	regulations	regulation	NOUN
ftr-484	442	18	require	require	VERB
ftr-484	442	19	separate	separate	ADJ
ftr-484	442	20	pools	pool	NOUN
ftr-484	442	21	for	for	ADP
ftr-484	442	22	wholesaling	wholesale	VERB
ftr-484	442	23	and	and	CCONJ
ftr-484	442	24	retailing	retailing	NOUN
ftr-484	442	25	operations	operation	NOUN
ftr-484	442	26	.	.	PUNCT
ftr-484	443	1	these	these	DET
ftr-484	443	2	regulations	regulation	NOUN
ftr-484	443	3	provide	provide	VERB
ftr-484	443	4	in	in	ADP
ftr-484	443	5	part	part	NOUN
ftr-484	443	6	:	:	PUNCT
ftr-484	443	7	"	"	PUNCT
ftr-484	443	8	where	where	SCONJ
ftr-484	443	9	a	a	DET
ftr-484	443	10	manufacturer	manufacturer	NOUN
ftr-484	443	11	or	or	CCONJ
ftr-484	443	12	processor	processor	NOUN
ftr-484	443	13	is	be	AUX
ftr-484	443	14	also	also	ADV
ftr-484	443	15	engaged	engage	VERB
ftr-484	443	16	in	in	ADP
ftr-484	443	17	the	the	DET
ftr-484	443	18	wholesaling	wholesaling	NOUN
ftr-484	443	19	or	or	CCONJ
ftr-484	443	20	retailing	retailing	NOUN
ftr-484	443	21	of	of	ADP
ftr-484	443	22	goods	good	NOUN
ftr-484	443	23	purchased	purchase	VERB
ftr-484	443	24	from	from	ADP
ftr-484	443	25	others	other	NOUN
ftr-484	443	26	,	,	PUNCT
ftr-484	443	27	the	the	DET
ftr-484	443	28	wholesaling	wholesaling	NOUN
ftr-484	443	29	or	or	CCONJ
ftr-484	443	30	retailing	retailing	NOUN
ftr-484	443	31	operations	operation	NOUN
ftr-484	443	32	with	with	ADP
ftr-484	443	33	respect	respect	NOUN
ftr-484	443	34	to	to	ADP
ftr-484	443	35	such	such	ADJ
ftr-484	443	36	purchased	purchase	VERB
ftr-484	443	37	goods	good	NOUN
ftr-484	443	38	shall	shall	AUX
ftr-484	443	39	not	not	PART
ftr-484	443	40	be	be	AUX
ftr-484	443	41	considered	consider	VERB
ftr-484	443	42	a	a	DET
ftr-484	443	43	part	part	NOUN
ftr-484	443	44	of	of	ADP
ftr-484	443	45	any	any	DET
ftr-484	443	46	manufacturing	manufacturing	NOUN
ftr-484	443	47	or	or	CCONJ
ftr-484	443	48	processing	processing	NOUN
ftr-484	443	49	unit	unit	NOUN
ftr-484	443	50	.	.	PUNCT
ftr-484	444	1	"	"	PUNCT
ftr-484	444	2	regs	reg	NOUN
ftr-484	444	3	.	.	PUNCT
ftr-484	445	1	§	§	PROPN
ftr-484	445	2	1.472	1.472	NUM
ftr-484	445	3	-	-	SYM
ftr-484	445	4	8(b)(2)(i	8(b)(2)(i	NUM
ftr-484	445	5	)	)	PUNCT
ftr-484	445	6	.	.	PUNCT
ftr-484	446	1	64	64	NUM
ftr-484	446	2	.	.	PUNCT
ftr-484	447	1	rev	rev	PROPN
ftr-484	447	2	.	.	PUNCT
ftr-484	448	1	rul	rul	PROPN
ftr-484	448	2	.	.	PUNCT
ftr-484	449	1	79	79	NUM
ftr-484	449	2	-	-	SYM
ftr-484	449	3	209	209	NUM
ftr-484	449	4	,	,	PUNCT
ftr-484	449	5	1972	1972	NUM
ftr-484	449	6	-	-	SYM
ftr-484	449	7	2	2	NUM
ftr-484	449	8	c.b	c.b	PROPN
ftr-484	449	9	.	.	PROPN
ftr-484	449	10	221	221	NUM
ftr-484	449	11	.	.	PUNCT
ftr-484	449	12	65	65	NUM
ftr-484	449	13	.	.	PUNCT
ftr-484	450	1	the	the	DET
ftr-484	450	2	ruling	ruling	NOUN
ftr-484	450	3	does	do	AUX
ftr-484	450	4	not	not	PART
ftr-484	450	5	specify	specify	VERB
ftr-484	450	6	whether	whether	SCONJ
ftr-484	450	7	the	the	DET
ftr-484	450	8	taxpayer	taxpayer	NOUN
ftr-484	450	9	engaged	engage	VERB
ftr-484	450	10	in	in	ADP
ftr-484	450	11	retailing	retailing	NOUN
ftr-484	450	12	activities	activity	NOUN
ftr-484	450	13	before	before	ADP
ftr-484	450	14	discontinuing	discontinue	VERB
ftr-484	450	15	its	its	PRON
ftr-484	450	16	processing	processing	NOUN
ftr-484	450	17	activities	activity	NOUN
ftr-484	450	18	.	.	PUNCT
ftr-484	451	1	however	however	ADV
ftr-484	451	2	,	,	PUNCT
ftr-484	451	3	even	even	ADV
ftr-484	451	4	if	if	SCONJ
ftr-484	451	5	it	it	PRON
ftr-484	451	6	was	be	AUX
ftr-484	451	7	only	only	ADV
ftr-484	451	8	engaged	engage	VERB
ftr-484	451	9	in	in	ADP
ftr-484	451	10	wholesaling	wholesaling	NOUN
ftr-484	451	11	,	,	PUNCT
ftr-484	451	12	nothing	nothing	PRON
ftr-484	451	13	in	in	ADP
ftr-484	451	14	the	the	DET
ftr-484	451	15	regulations	regulation	NOUN
ftr-484	451	16	suggests	suggest	VERB
ftr-484	451	17	that	that	SCONJ
ftr-484	451	18	otherwise	otherwise	ADV
ftr-484	451	19	similar	similar	ADJ
ftr-484	451	20	goods	good	NOUN
ftr-484	451	21	in	in	ADP
ftr-484	451	22	a	a	DET
ftr-484	451	23	wholesaling	wholesaling	NOUN
ftr-484	451	24	operation	operation	NOUN
ftr-484	451	25	must	must	AUX
ftr-484	451	26	be	be	AUX
ftr-484	451	27	grouped	group	VERB
ftr-484	451	28	separately	separately	ADV
ftr-484	451	29	from	from	ADP
ftr-484	451	30	those	those	PRON
ftr-484	451	31	in	in	ADP
ftr-484	451	32	a	a	DET
ftr-484	451	33	retailing	retailing	NOUN
ftr-484	451	34	operation	operation	NOUN
ftr-484	451	35	.	.	PUNCT
ftr-484	452	1	see	see	VERB
ftr-484	452	2	regs	reg	NOUN
ftr-484	452	3	.	.	PUNCT
ftr-484	453	1	§	§	PROPN
ftr-484	453	2	1.4722(d)(1)(i	1.4722(d)(1)(i	NUM
ftr-484	453	3	)	)	PUNCT
ftr-484	453	4	(	(	PUNCT
ftr-484	453	5	retail	retail	ADJ
ftr-484	453	6	grocer	grocer	NOUN
ftr-484	453	7	,	,	PUNCT
ftr-484	453	8	druggist	druggist	PROPN
ftr-484	453	9	,	,	PUNCT
ftr-484	453	10	and	and	CCONJ
ftr-484	453	11	miner	miner	NOUN
ftr-484	453	12	selling	sell	VERB
ftr-484	453	13	ore	ore	NOUN
ftr-484	453	14	without	without	ADP
ftr-484	453	15	smelting	smelting	NOUN
ftr-484	453	16	or	or	CCONJ
ftr-484	453	17	refining	refining	NOUN
ftr-484	453	18	are	be	AUX
ftr-484	453	19	all	all	ADV
ftr-484	453	20	subject	subject	ADJ
ftr-484	453	21	to	to	ADP
ftr-484	453	22	same	same	ADJ
ftr-484	453	23	rules	rule	NOUN
ftr-484	453	24	)	)	PUNCT
ftr-484	453	25	.	.	PUNCT
ftr-484	454	1	66	66	NUM
ftr-484	454	2	.	.	PUNCT
ftr-484	455	1	this	this	DET
ftr-484	455	2	ruling	ruling	NOUN
ftr-484	455	3	has	have	AUX
ftr-484	455	4	been	be	AUX
ftr-484	455	5	criticized	criticize	VERB
ftr-484	455	6	as	as	ADP
ftr-484	455	7	being	be	AUX
ftr-484	455	8	inconsistent	inconsistent	ADJ
ftr-484	455	9	with	with	ADP
ftr-484	455	10	the	the	DET
ftr-484	455	11	specific	specific	ADJ
ftr-484	455	12	goods	good	NOUN
ftr-484	455	13	lifo	lifo	NOUN
ftr-484	455	14	concept	concept	NOUN
ftr-484	455	15	,	,	PUNCT
ftr-484	455	16	which	which	PRON
ftr-484	455	17	focuses	focus	VERB
ftr-484	455	18	on	on	ADP
ftr-484	455	19	comparing	compare	VERB
ftr-484	455	20	goods	good	NOUN
ftr-484	455	21	,	,	PUNCT
ftr-484	455	22	not	not	PART
ftr-484	455	23	business	business	NOUN
ftr-484	455	24	activities	activity	NOUN
ftr-484	455	25	.	.	PUNCT
ftr-484	456	1	see	see	VERB
ftr-484	456	2	schneider	schneider	NOUN
ftr-484	456	3	,	,	PUNCT
ftr-484	456	4	supra	supra	PROPN
ftr-484	456	5	note	note	PROPN
ftr-484	456	6	4	4	NUM
ftr-484	456	7	,	,	PUNCT
ftr-484	456	8	§	§	PROPN
ftr-484	456	9	12.04[2	12.04[2	NUM
ftr-484	456	10	]	]	PUNCT
ftr-484	456	11	.	.	PUNCT
ftr-484	457	1	schneider	schneider	PROPN
ftr-484	457	2	also	also	ADV
ftr-484	457	3	takes	take	VERB
ftr-484	457	4	the	the	DET
ftr-484	457	5	position	position	NOUN
ftr-484	457	6	that	that	SCONJ
ftr-484	457	7	the	the	DET
ftr-484	457	8	specific	specific	ADJ
ftr-484	457	9	goods	good	NOUN
ftr-484	457	10	regulations	regulation	NOUN
ftr-484	457	11	do	do	AUX
ftr-484	457	12	not	not	PART
ftr-484	457	13	address	address	VERB
ftr-484	457	14	the	the	DET
ftr-484	457	15	question	question	NOUN
ftr-484	457	16	of	of	ADP
ftr-484	457	17	whether	whether	SCONJ
ftr-484	457	18	a	a	DET
ftr-484	457	19	purchased	purchase	VERB
ftr-484	457	20	product	product	NOUN
ftr-484	457	21	and	and	CCONJ
ftr-484	457	22	an	an	DET
ftr-484	457	23	identical	identical	ADJ
ftr-484	457	24	produced	produce	VERB
ftr-484	457	25	product	product	NOUN
ftr-484	457	26	should	should	AUX
ftr-484	457	27	be	be	AUX
ftr-484	457	28	considered	consider	VERB
ftr-484	457	29	part	part	NOUN
ftr-484	457	30	of	of	ADP
ftr-484	457	31	the	the	DET
ftr-484	457	32	same	same	ADJ
ftr-484	457	33	class	class	NOUN
ftr-484	457	34	of	of	ADP
ftr-484	457	35	goods	good	NOUN
ftr-484	457	36	.	.	PUNCT
ftr-484	458	1	[	[	X
ftr-484	458	2	vol	vol	NOUN
ftr-484	458	3	.	.	PUNCT
ftr-484	459	1	2:10	2:10	NUM
ftr-484	459	2	demystify.ing	demystify.e	VERB
ftr-484	459	3	lifo	lifo	NOUN
ftr-484	459	4	materials	material	NOUN
ftr-484	459	5	vary	vary	VERB
ftr-484	459	6	widely	widely	ADV
ftr-484	459	7	.	.	PUNCT
ftr-484	460	1	in	in	ADP
ftr-484	460	2	some	some	DET
ftr-484	460	3	areas	area	NOUN
ftr-484	460	4	of	of	ADP
ftr-484	460	5	the	the	DET
ftr-484	460	6	country	country	NOUN
ftr-484	460	7	and	and	CCONJ
ftr-484	460	8	in	in	ADP
ftr-484	460	9	some	some	DET
ftr-484	460	10	industries	industry	NOUN
ftr-484	460	11	,	,	PUNCT
ftr-484	460	12	grouping	group	VERB
ftr-484	460	13	of	of	ADP
ftr-484	460	14	raw	raw	ADJ
ftr-484	460	15	materials	material	NOUN
ftr-484	460	16	on	on	ADP
ftr-484	460	17	a	a	DET
ftr-484	460	18	fairly	fairly	ADV
ftr-484	460	19	broad	broad	ADJ
ftr-484	460	20	basis	basis	NOUN
ftr-484	460	21	appears	appear	VERB
ftr-484	460	22	to	to	PART
ftr-484	460	23	have	have	AUX
ftr-484	460	24	been	be	AUX
ftr-484	460	25	permitted	permit	VERB
ftr-484	460	26	by	by	ADP
ftr-484	460	27	the	the	DET
ftr-484	460	28	service	service	NOUN
ftr-484	460	29	,	,	PUNCT
ftr-484	460	30	whereas	whereas	SCONJ
ftr-484	460	31	in	in	ADP
ftr-484	460	32	other	other	ADJ
ftr-484	460	33	areas	area	NOUN
ftr-484	460	34	of	of	ADP
ftr-484	460	35	the	the	DET
ftr-484	460	36	country	country	NOUN
ftr-484	460	37	and	and	CCONJ
ftr-484	460	38	in	in	ADP
ftr-484	460	39	other	other	ADJ
ftr-484	460	40	industries	industry	NOUN
ftr-484	460	41	,	,	PUNCT
ftr-484	460	42	narrower	narrow	ADJ
ftr-484	460	43	groupings	grouping	NOUN
ftr-484	460	44	of	of	ADP
ftr-484	460	45	raw	raw	ADJ
ftr-484	460	46	materials	material	NOUN
ftr-484	460	47	have	have	AUX
ftr-484	460	48	been	be	AUX
ftr-484	460	49	required.67	required.67	ADJ
ftr-484	460	50	this	this	DET
ftr-484	460	51	variation	variation	NOUN
ftr-484	460	52	may	may	AUX
ftr-484	460	53	also	also	ADV
ftr-484	460	54	create	create	VERB
ftr-484	460	55	unequal	unequal	ADJ
ftr-484	460	56	treatment	treatment	NOUN
ftr-484	460	57	of	of	ADP
ftr-484	460	58	taxpayers	taxpayer	NOUN
ftr-484	460	59	and	and	CCONJ
ftr-484	460	60	is	be	AUX
ftr-484	460	61	likely	likely	ADJ
ftr-484	460	62	to	to	PART
ftr-484	460	63	increase	increase	VERB
ftr-484	460	64	tax	tax	NOUN
ftr-484	460	65	administration	administration	NOUN
ftr-484	460	66	costs	cost	NOUN
ftr-484	460	67	for	for	ADP
ftr-484	460	68	both	both	DET
ftr-484	460	69	taxpayers	taxpayer	NOUN
ftr-484	460	70	and	and	CCONJ
ftr-484	460	71	the	the	DET
ftr-484	460	72	government	government	NOUN
ftr-484	460	73	.	.	PUNCT
ftr-484	461	1	a	a	DET
ftr-484	461	2	recent	recent	ADJ
ftr-484	461	3	case	case	NOUN
ftr-484	461	4	,	,	PUNCT
ftr-484	461	5	oak	oak	NOUN
ftr-484	461	6	knoll	knoll	NOUN
ftr-484	461	7	cellar	cellar	PROPN
ftr-484	461	8	v.	v.	PROPN
ftr-484	461	9	commissioner	commissioner	NOUN
ftr-484	461	10	,	,	PUNCT
ftr-484	461	11	"	"	PUNCT
ftr-484	461	12	illustrates	illustrate	VERB
ftr-484	461	13	the	the	DET
ftr-484	461	14	potential	potential	ADJ
ftr-484	461	15	burdens	burden	NOUN
ftr-484	461	16	of	of	ADP
ftr-484	461	17	satisfying	satisfy	VERB
ftr-484	461	18	the	the	DET
ftr-484	461	19	indeterminate	indeterminate	ADJ
ftr-484	461	20	standards	standard	NOUN
ftr-484	461	21	of	of	ADP
ftr-484	461	22	the	the	DET
ftr-484	461	23	regulations	regulation	NOUN
ftr-484	461	24	.	.	PUNCT
ftr-484	462	1	in	in	ADP
ftr-484	462	2	oak	oak	NOUN
ftr-484	462	3	knoll	knoll	NOUN
ftr-484	462	4	cellar	cellar	NOUN
ftr-484	462	5	,	,	PUNCT
ftr-484	462	6	the	the	DET
ftr-484	462	7	commissioner	commissioner	NOUN
ftr-484	462	8	had	have	AUX
ftr-484	462	9	proposed	propose	VERB
ftr-484	462	10	an	an	DET
ftr-484	462	11	adjustment	adjustment	NOUN
ftr-484	462	12	rejecting	reject	VERB
ftr-484	462	13	a	a	DET
ftr-484	462	14	taxpayer	taxpayer	NOUN
ftr-484	462	15	's	's	PART
ftr-484	462	16	use	use	NOUN
ftr-484	462	17	of	of	ADP
ftr-484	462	18	a	a	DET
ftr-484	462	19	single	single	ADJ
ftr-484	462	20	specific	specific	ADJ
ftr-484	462	21	goods	good	NOUN
ftr-484	462	22	grouping	group	VERB
ftr-484	462	23	for	for	ADP
ftr-484	462	24	all	all	DET
ftr-484	462	25	wine	wine	NOUN
ftr-484	462	26	costs	cost	NOUN
ftr-484	462	27	and	and	CCONJ
ftr-484	462	28	requiring	require	VERB
ftr-484	462	29	a	a	DET
ftr-484	462	30	separate	separate	ADJ
ftr-484	462	31	grouping	grouping	NOUN
ftr-484	462	32	for	for	ADP
ftr-484	462	33	each	each	DET
ftr-484	462	34	varietal	varietal	ADJ
ftr-484	462	35	wine.69	wine.69	NOUN
ftr-484	462	36	the	the	DET
ftr-484	462	37	commissioner	commissioner	NOUN
ftr-484	462	38	maintained	maintain	VERB
ftr-484	462	39	this	this	DET
ftr-484	462	40	position	position	NOUN
ftr-484	462	41	in	in	ADP
ftr-484	462	42	preparing	prepare	VERB
ftr-484	462	43	for	for	ADP
ftr-484	462	44	trial	trial	NOUN
ftr-484	462	45	,	,	PUNCT
ftr-484	462	46	even	even	ADV
ftr-484	462	47	though	though	SCONJ
ftr-484	462	48	representatives	representative	NOUN
ftr-484	462	49	of	of	ADP
ftr-484	462	50	the	the	DET
ftr-484	462	51	irs	irs	PROPN
ftr-484	462	52	district	district	NOUN
ftr-484	462	53	office	office	NOUN
ftr-484	462	54	did	do	AUX
ftr-484	462	55	not	not	PART
ftr-484	462	56	agree	agree	VERB
ftr-484	462	57	that	that	SCONJ
ftr-484	462	58	separate	separate	ADJ
ftr-484	462	59	poolings	pooling	NOUN
ftr-484	462	60	for	for	ADP
ftr-484	462	61	each	each	DET
ftr-484	462	62	varietal	varietal	ADJ
ftr-484	462	63	wine	wine	NOUN
ftr-484	462	64	were	be	AUX
ftr-484	462	65	appropriate,7	appropriate,7	NOUN
ftr-484	462	66	"	"	PUNCT
ftr-484	462	67	and	and	CCONJ
ftr-484	462	68	a	a	DET
ftr-484	462	69	settlement	settlement	NOUN
ftr-484	462	70	proposal	proposal	NOUN
ftr-484	462	71	based	base	VERB
ftr-484	462	72	on	on	ADP
ftr-484	462	73	only	only	ADV
ftr-484	462	74	two	two	NUM
ftr-484	462	75	groupings	grouping	NOUN
ftr-484	462	76	(	(	PUNCT
ftr-484	462	77	one	one	NUM
ftr-484	462	78	for	for	ADP
ftr-484	462	79	red	red	ADJ
ftr-484	462	80	wines	wine	NOUN
ftr-484	462	81	and	and	CCONJ
ftr-484	462	82	one	one	NUM
ftr-484	462	83	for	for	ADP
ftr-484	462	84	white	white	ADJ
ftr-484	462	85	wines	wine	NOUN
ftr-484	462	86	)	)	PUNCT
ftr-484	462	87	was	be	AUX
ftr-484	462	88	made	make	VERB
ftr-484	462	89	to	to	ADP
ftr-484	462	90	an	an	DET
ftr-484	462	91	unrelated	unrelated	ADJ
ftr-484	462	92	taxpayer	taxpayer	NOUN
ftr-484	462	93	that	that	PRON
ftr-484	462	94	had	have	AUX
ftr-484	462	95	also	also	ADV
ftr-484	462	96	used	use	VERB
ftr-484	462	97	a	a	DET
ftr-484	462	98	single	single	ADJ
ftr-484	462	99	pool	pool	NOUN
ftr-484	462	100	for	for	ADP
ftr-484	462	101	wine	wine	NOUN
ftr-484	462	102	costs.7	costs.7	VERB
ftr-484	462	103	two	two	NUM
ftr-484	462	104	weeks	week	NOUN
ftr-484	462	105	before	before	ADP
ftr-484	462	106	trial	trial	NOUN
ftr-484	462	107	,	,	PUNCT
ftr-484	462	108	and	and	CCONJ
ftr-484	462	109	nearly	nearly	ADV
ftr-484	462	110	three	three	NUM
ftr-484	462	111	years	year	NOUN
ftr-484	462	112	after	after	SCONJ
ftr-484	462	113	the	the	DET
ftr-484	462	114	audit	audit	NOUN
ftr-484	462	115	began	begin	VERB
ftr-484	462	116	,	,	PUNCT
ftr-484	462	117	the	the	DET
ftr-484	462	118	commissioner	commissioner	NOUN
ftr-484	462	119	conceded	concede	VERB
ftr-484	462	120	the	the	DET
ftr-484	462	121	issue.72	issue.72	NOUN
ftr-484	462	122	although	although	SCONJ
ftr-484	462	123	the	the	DET
ftr-484	462	124	taxpayer	taxpayer	NOUN
ftr-484	462	125	was	be	AUX
ftr-484	462	126	a	a	DET
ftr-484	462	127	"	"	PUNCT
ftr-484	462	128	prevailing	prevail	VERB
ftr-484	462	129	party	party	NOUN
ftr-484	462	130	"	"	PUNCT
ftr-484	462	131	and	and	CCONJ
ftr-484	462	132	satisfied	satisfy	VERB
ftr-484	462	133	the	the	DET
ftr-484	462	134	exhaustion	exhaustion	NOUN
ftr-484	462	135	of	of	ADP
ftr-484	462	136	administrative	administrative	ADJ
ftr-484	462	137	remedies	remedy	NOUN
ftr-484	462	138	requirement	requirement	NOUN
ftr-484	462	139	of	of	ADP
ftr-484	462	140	code	code	NOUN
ftr-484	462	141	section	section	NOUN
ftr-484	462	142	7430	7430	NUM
ftr-484	462	143	,	,	PUNCT
ftr-484	462	144	the	the	DET
ftr-484	462	145	court	court	NOUN
ftr-484	462	146	denied	deny	VERB
ftr-484	462	147	recovery	recovery	NOUN
ftr-484	462	148	of	of	ADP
ftr-484	462	149	litigation	litigation	NOUN
ftr-484	462	150	costs	cost	NOUN
ftr-484	462	151	to	to	ADP
ftr-484	462	152	the	the	DET
ftr-484	462	153	taxpayer	taxpayer	NOUN
ftr-484	462	154	because	because	SCONJ
ftr-484	462	155	it	it	PRON
ftr-484	462	156	could	could	AUX
ftr-484	462	157	not	not	PART
ftr-484	462	158	show	show	VERB
ftr-484	462	159	that	that	SCONJ
ftr-484	462	160	the	the	DET
ftr-484	462	161	commissioner	commissioner	NOUN
ftr-484	462	162	was	be	AUX
ftr-484	462	163	unjustified	unjustified	ADJ
ftr-484	462	164	in	in	ADP
ftr-484	462	165	challenging	challenge	VERB
ftr-484	462	166	its	its	PRON
ftr-484	462	167	specific	specific	ADJ
ftr-484	462	168	goods	good	NOUN
ftr-484	462	169	grouping.7	grouping.7	PROPN
ftr-484	462	170	3	3	NUM
ftr-484	462	171	the	the	DET
ftr-484	462	172	court	court	NOUN
ftr-484	462	173	found	find	VERB
ftr-484	462	174	that	that	SCONJ
ftr-484	462	175	"	"	PUNCT
ftr-484	462	176	the	the	DET
ftr-484	462	177	appropriate	appropriate	ADJ
ftr-484	462	178	scope	scope	NOUN
ftr-484	462	179	of	of	ADP
ftr-484	462	180	a	a	DET
ftr-484	462	181	specific	specific	ADJ
ftr-484	462	182	-	-	PUNCT
ftr-484	462	183	goods	good	NOUN
ftr-484	462	184	grouping	grouping	NOUN
ftr-484	462	185	is	be	AUX
ftr-484	462	186	a	a	DET
ftr-484	462	187	complex	complex	ADJ
ftr-484	462	188	question	question	NOUN
ftr-484	462	189	depending	depend	VERB
ftr-484	462	190	on	on	ADP
ftr-484	462	191	the	the	DET
ftr-484	462	192	facts	fact	NOUN
ftr-484	462	193	and	and	CCONJ
ftr-484	462	194	circumstances	circumstance	NOUN
ftr-484	462	195	of	of	ADP
ftr-484	462	196	the	the	DET
ftr-484	462	197	particular	particular	ADJ
ftr-484	462	198	taxpayer	taxpayer	NOUN
ftr-484	462	199	.	.	PUNCT
ftr-484	463	1	"'74	"'74	NOUN
ftr-484	463	2	the	the	DET
ftr-484	463	3	court	court	NOUN
ftr-484	463	4	further	far	ADV
ftr-484	463	5	noted	note	VERB
ftr-484	463	6	that	that	SCONJ
ftr-484	463	7	"	"	PUNCT
ftr-484	463	8	[	[	X
ftr-484	463	9	ilt	ilt	NOUN
ftr-484	463	10	may	may	AUX
ftr-484	463	11	be	be	AUX
ftr-484	463	12	reasonable	reasonable	ADJ
ftr-484	463	13	for	for	SCONJ
ftr-484	463	14	the	the	DET
ftr-484	463	15	commissioner	commissioner	NOUN
ftr-484	463	16	to	to	PART
ftr-484	463	17	pursue	pursue	VERB
ftr-484	463	18	litigation	litigation	NOUN
ftr-484	463	19	that	that	PRON
ftr-484	463	20	may	may	AUX
ftr-484	463	21	tend	tend	VERB
ftr-484	463	22	to	to	PART
ftr-484	463	23	clarify	clarify	VERB
ftr-484	463	24	the	the	DET
ftr-484	463	25	law	law	NOUN
ftr-484	463	26	,	,	PUNCT
ftr-484	463	27	even	even	ADV
ftr-484	463	28	though	though	SCONJ
ftr-484	463	29	such	such	ADJ
ftr-484	463	30	litigation	litigation	NOUN
ftr-484	463	31	will	will	AUX
ftr-484	463	32	be	be	AUX
ftr-484	463	33	burdensome	burdensome	ADJ
ftr-484	463	34	and	and	CCONJ
ftr-484	463	35	expensive	expensive	ADJ
ftr-484	463	36	for	for	ADP
ftr-484	463	37	the	the	DET
ftr-484	463	38	taxpayer	taxpayer	NOUN
ftr-484	463	39	,	,	PUNCT
ftr-484	463	40	and	and	CCONJ
ftr-484	463	41	even	even	ADV
ftr-484	463	42	though	though	SCONJ
ftr-484	463	43	the	the	DET
ftr-484	463	44	commissioner	commissioner	NOUN
ftr-484	463	45	's	's	PART
ftr-484	463	46	chances	chance	NOUN
ftr-484	463	47	of	of	ADP
ftr-484	463	48	success	success	NOUN
ftr-484	463	49	may	may	AUX
ftr-484	463	50	be	be	AUX
ftr-484	463	51	marginal	marginal	ADJ
ftr-484	463	52	.	.	PUNCT
ftr-484	463	53	'	'	PUNCT
ftr-484	464	1	'	'	PUNCT
ftr-484	464	2	75	75	NUM
ftr-484	464	3	moreover	moreover	ADV
ftr-484	464	4	,	,	PUNCT
ftr-484	464	5	the	the	DET
ftr-484	464	6	court	court	NOUN
ftr-484	464	7	found	find	VERB
ftr-484	464	8	that	that	SCONJ
ftr-484	464	9	the	the	DET
ftr-484	464	10	commissioner	commissioner	NOUN
ftr-484	464	11	's	's	PART
ftr-484	464	12	discretion	discretion	NOUN
ftr-484	464	13	to	to	PART
ftr-484	464	14	ensure	ensure	VERB
ftr-484	464	15	that	that	SCONJ
ftr-484	464	16	the	the	DET
ftr-484	464	17	taxpayer	taxpayer	NOUN
ftr-484	464	18	's	's	PART
ftr-484	464	19	method	method	NOUN
ftr-484	464	20	clearly	clearly	ADV
ftr-484	464	21	reflects	reflect	VERB
ftr-484	464	22	income	income	NOUN
ftr-484	464	23	was	be	AUX
ftr-484	464	24	itself	itself	PRON
ftr-484	464	25	an	an	DET
ftr-484	464	26	67	67	NUM
ftr-484	464	27	.	.	PUNCT
ftr-484	465	1	schneider	schneider	PROPN
ftr-484	465	2	,	,	PUNCT
ftr-484	465	3	supra	supra	PROPN
ftr-484	465	4	note	note	NOUN
ftr-484	465	5	4	4	NUM
ftr-484	465	6	.	.	PUNCT
ftr-484	466	1	§	§	PROPN
ftr-484	466	2	12.04[31	12.04[31	NUM
ftr-484	466	3	.	.	PROPN
ftr-484	466	4	68	68	NUM
ftr-484	466	5	.	.	X
ftr-484	466	6	68	68	NUM
ftr-484	466	7	t.c	t.c	PROPN
ftr-484	466	8	.	.	PROPN
ftr-484	466	9	memo	memo	NOUN
ftr-484	466	10	(	(	PUNCT
ftr-484	466	11	cch	cch	PROPN
ftr-484	466	12	)	)	PUNCT
ftr-484	466	13	412	412	NUM
ftr-484	466	14	,	,	PUNCT
ftr-484	466	15	t.c	t.c	PROPN
ftr-484	466	16	.	.	PROPN
ftr-484	466	17	memo	memo	NOUN
ftr-484	466	18	(	(	PUNCT
ftr-484	466	19	ria	ria	PROPN
ftr-484	466	20	)	)	PUNCT
ftr-484	466	21	1	1	NUM
ftr-484	466	22	94,396	94,396	NUM
ftr-484	466	23	(	(	PUNCT
ftr-484	466	24	1994	1994	NUM
ftr-484	466	25	)	)	PUNCT
ftr-484	466	26	.	.	PUNCT
ftr-484	467	1	69	69	NUM
ftr-484	467	2	.	.	PUNCT
ftr-484	468	1	i	i	PRON
ftr-484	468	2	d.	d.	PROPN
ftr-484	468	3	at	at	ADP
ftr-484	468	4	415	415	NUM
ftr-484	468	5	.	.	PUNCT
ftr-484	469	1	varietal	varietal	ADJ
ftr-484	469	2	wines	wine	NOUN
ftr-484	469	3	are	be	AUX
ftr-484	469	4	based	base	VERB
ftr-484	469	5	on	on	ADP
ftr-484	469	6	the	the	DET
ftr-484	469	7	varieties	variety	NOUN
ftr-484	469	8	of	of	ADP
ftr-484	469	9	grapes	grape	NOUN
ftr-484	469	10	from	from	ADP
ftr-484	469	11	which	which	PRON
ftr-484	469	12	they	they	PRON
ftr-484	469	13	are	be	AUX
ftr-484	469	14	made	make	VERB
ftr-484	469	15	,	,	PUNCT
ftr-484	469	16	such	such	ADJ
ftr-484	469	17	as	as	ADP
ftr-484	469	18	chardonnay	chardonnay	NOUN
ftr-484	469	19	,	,	PUNCT
ftr-484	469	20	cabernet	cabernet	NOUN
ftr-484	469	21	franc	franc	NOUN
ftr-484	469	22	,	,	PUNCT
ftr-484	469	23	cabernet	cabernet	NOUN
ftr-484	469	24	sauvignon	sauvignon	NOUN
ftr-484	469	25	,	,	PUNCT
ftr-484	469	26	or	or	CCONJ
ftr-484	469	27	merlot	merlot	NOUN
ftr-484	469	28	.	.	PUNCT
ftr-484	470	1	i	i	PRON
ftr-484	470	2	d.	d.	PROPN
ftr-484	470	3	at	at	ADP
ftr-484	470	4	413	413	NUM
ftr-484	470	5	.	.	PUNCT
ftr-484	471	1	70	70	NUM
ftr-484	471	2	.	.	PUNCT
ftr-484	472	1	i	i	PRON
ftr-484	472	2	d.	d.	PROPN
ftr-484	472	3	at	at	ADP
ftr-484	472	4	415	415	NUM
ftr-484	472	5	.	.	PUNCT
ftr-484	473	1	71	71	NUM
ftr-484	473	2	.	.	PUNCT
ftr-484	474	1	such	such	DET
ftr-484	474	2	a	a	DET
ftr-484	474	3	proposal	proposal	NOUN
ftr-484	474	4	was	be	AUX
ftr-484	474	5	later	later	ADV
ftr-484	474	6	made	make	VERB
ftr-484	474	7	to	to	ADP
ftr-484	474	8	the	the	DET
ftr-484	474	9	taxpayer	taxpayer	NOUN
ftr-484	474	10	in	in	ADP
ftr-484	474	11	this	this	DET
ftr-484	474	12	case	case	NOUN
ftr-484	474	13	.	.	PUNCT
ftr-484	475	1	who	who	PRON
ftr-484	475	2	was	be	AUX
ftr-484	475	3	represented	represent	VERB
ftr-484	475	4	by	by	ADP
ftr-484	475	5	the	the	DET
ftr-484	475	6	same	same	ADJ
ftr-484	475	7	counsel	counsel	NOUN
ftr-484	475	8	as	as	ADP
ftr-484	475	9	the	the	DET
ftr-484	475	10	unrelated	unrelated	ADJ
ftr-484	475	11	taxpayer	taxpayer	NOUN
ftr-484	475	12	.	.	PUNCT
ftr-484	476	1	72	72	NUM
ftr-484	476	2	.	.	PUNCT
ftr-484	477	1	i	i	PRON
ftr-484	477	2	d.	d.	PROPN
ftr-484	477	3	at	at	ADP
ftr-484	477	4	416	416	NUM
ftr-484	477	5	.	.	PUNCT
ftr-484	478	1	73	73	NUM
ftr-484	478	2	.	.	PUNCT
ftr-484	479	1	i	i	PRON
ftr-484	479	2	d.	d.	PROPN
ftr-484	479	3	at	at	ADP
ftr-484	479	4	420	420	NUM
ftr-484	479	5	-	-	SYM
ftr-484	479	6	21	21	NUM
ftr-484	479	7	.	.	PUNCT
ftr-484	480	1	74	74	NUM
ftr-484	480	2	.	.	PUNCT
ftr-484	481	1	i	i	PRON
ftr-484	481	2	d.	d.	PROPN
ftr-484	481	3	at	at	ADP
ftr-484	481	4	420	420	NUM
ftr-484	481	5	.	.	PUNCT
ftr-484	482	1	75	75	NUM
ftr-484	482	2	.	.	PUNCT
ftr-484	483	1	i	i	PRON
ftr-484	483	2	d.	d.	PROPN
ftr-484	483	3	at	at	ADP
ftr-484	483	4	421	421	NUM
ftr-484	483	5	.	.	PUNCT
ftr-484	483	6	19951	19951	NUM
ftr-484	484	1	florida	florida	PROPN
ftr-484	484	2	tax	tax	PROPN
ftr-484	484	3	review	review	NOUN
ftr-484	484	4	adequate	adequate	ADJ
ftr-484	484	5	basis	basis	NOUN
ftr-484	484	6	for	for	ADP
ftr-484	484	7	such	such	DET
ftr-484	484	8	a	a	DET
ftr-484	484	9	challenge	challenge	NOUN
ftr-484	484	10	to	to	ADP
ftr-484	484	11	its	its	PRON
ftr-484	484	12	specific	specific	ADJ
ftr-484	484	13	goods	good	NOUN
ftr-484	484	14	groupings	grouping	NOUN
ftr-484	484	15	,	,	PUNCT
ftr-484	484	16	even	even	ADV
ftr-484	484	17	though	though	SCONJ
ftr-484	484	18	the	the	DET
ftr-484	484	19	taxpayer	taxpayer	NOUN
ftr-484	484	20	alleged	allege	VERB
ftr-484	484	21	that	that	SCONJ
ftr-484	484	22	it	it	PRON
ftr-484	484	23	had	have	AUX
ftr-484	484	24	applied	apply	VERB
ftr-484	484	25	its	its	PRON
ftr-484	484	26	method	method	NOUN
ftr-484	484	27	consistently	consistently	ADV
ftr-484	484	28	and	and	CCONJ
ftr-484	484	29	that	that	SCONJ
ftr-484	484	30	the	the	DET
ftr-484	484	31	method	method	NOUN
ftr-484	484	32	was	be	AUX
ftr-484	484	33	consistent	consistent	ADJ
ftr-484	484	34	with	with	ADP
ftr-484	484	35	practices	practice	NOUN
ftr-484	484	36	in	in	ADP
ftr-484	484	37	the	the	DET
ftr-484	484	38	wine	wine	NOUN
ftr-484	484	39	industry	industry	NOUN
ftr-484	484	40	and	and	CCONJ
ftr-484	484	41	with	with	ADP
ftr-484	484	42	gaap	gaap	NOUN
ftr-484	484	43	.	.	PUNCT
ftr-484	485	1	in	in	ADP
ftr-484	485	2	these	these	DET
ftr-484	485	3	circumstances	circumstance	NOUN
ftr-484	485	4	,	,	PUNCT
ftr-484	485	5	the	the	DET
ftr-484	485	6	commissioner	commissioner	NOUN
ftr-484	485	7	's	's	PART
ftr-484	485	8	decision	decision	NOUN
ftr-484	485	9	"	"	PUNCT
ftr-484	485	10	to	to	PART
ftr-484	485	11	concede	concede	VERB
ftr-484	485	12	the	the	DET
ftr-484	485	13	cases	case	NOUN
ftr-484	485	14	rather	rather	ADV
ftr-484	485	15	than	than	ADP
ftr-484	485	16	to	to	PART
ftr-484	485	17	litigate	litigate	VERB
ftr-484	485	18	such	such	DET
ftr-484	485	19	a	a	DET
ftr-484	485	20	complex	complex	ADJ
ftr-484	485	21	issue	issue	NOUN
ftr-484	485	22	"	"	PUNCT
ftr-484	485	23	was	be	AUX
ftr-484	485	24	not	not	PART
ftr-484	485	25	unreasonable.7	unreasonable.7	PROPN
ftr-484	485	26	6	6	NUM
ftr-484	485	27	oak	oak	NOUN
ftr-484	485	28	knoll	knoll	NOUN
ftr-484	485	29	cellar	cellar	NOUN
ftr-484	485	30	illustrates	illustrate	VERB
ftr-484	485	31	the	the	DET
ftr-484	485	32	potential	potential	NOUN
ftr-484	485	33	for	for	SCONJ
ftr-484	485	34	both	both	DET
ftr-484	485	35	taxpayers	taxpayer	NOUN
ftr-484	485	36	and	and	CCONJ
ftr-484	485	37	the	the	DET
ftr-484	485	38	government	government	NOUN
ftr-484	485	39	to	to	PART
ftr-484	485	40	expend	expend	VERB
ftr-484	485	41	considerable	considerable	ADJ
ftr-484	485	42	resources	resource	NOUN
ftr-484	485	43	in	in	ADP
ftr-484	485	44	deciding	decide	VERB
ftr-484	485	45	similarity	similarity	NOUN
ftr-484	485	46	issues	issue	NOUN
ftr-484	485	47	that	that	PRON
ftr-484	485	48	ultimately	ultimately	ADV
ftr-484	485	49	depend	depend	VERB
ftr-484	485	50	on	on	ADP
ftr-484	485	51	particular	particular	ADJ
ftr-484	485	52	facts	fact	NOUN
ftr-484	485	53	and	and	CCONJ
ftr-484	485	54	circumstances	circumstance	NOUN
ftr-484	485	55	.	.	PUNCT
ftr-484	486	1	even	even	ADV
ftr-484	486	2	if	if	SCONJ
ftr-484	486	3	the	the	DET
ftr-484	486	4	case	case	NOUN
ftr-484	486	5	had	have	AUX
ftr-484	486	6	been	be	AUX
ftr-484	486	7	litigated	litigate	VERB
ftr-484	486	8	to	to	ADP
ftr-484	486	9	a	a	DET
ftr-484	486	10	decision	decision	NOUN
ftr-484	486	11	,	,	PUNCT
ftr-484	486	12	a	a	DET
ftr-484	486	13	principled	principled	ADJ
ftr-484	486	14	basis	basis	NOUN
ftr-484	486	15	for	for	ADP
ftr-484	486	16	deciding	decide	VERB
ftr-484	486	17	this	this	DET
ftr-484	486	18	issue	issue	NOUN
ftr-484	486	19	is	be	AUX
ftr-484	486	20	not	not	PART
ftr-484	486	21	apparent	apparent	ADJ
ftr-484	486	22	,	,	PUNCT
ftr-484	486	23	given	give	VERB
ftr-484	486	24	the	the	DET
ftr-484	486	25	limited	limited	ADJ
ftr-484	486	26	guidance	guidance	NOUN
ftr-484	486	27	in	in	ADP
ftr-484	486	28	the	the	DET
ftr-484	486	29	regulations	regulation	NOUN
ftr-484	486	30	on	on	ADP
ftr-484	486	31	tolerances	tolerance	NOUN
ftr-484	486	32	for	for	ADP
ftr-484	486	33	variation	variation	NOUN
ftr-484	486	34	among	among	ADP
ftr-484	486	35	specific	specific	ADJ
ftr-484	486	36	goods	good	NOUN
ftr-484	486	37	.	.	PUNCT
ftr-484	487	1	moreover	moreover	ADV
ftr-484	487	2	,	,	PUNCT
ftr-484	487	3	the	the	DET
ftr-484	487	4	possibility	possibility	NOUN
ftr-484	487	5	that	that	SCONJ
ftr-484	487	6	such	such	DET
ftr-484	487	7	a	a	DET
ftr-484	487	8	decision	decision	NOUN
ftr-484	487	9	might	might	AUX
ftr-484	487	10	resolve	resolve	VERB
ftr-484	487	11	conflicts	conflict	NOUN
ftr-484	487	12	in	in	ADP
ftr-484	487	13	other	other	ADJ
ftr-484	487	14	industries	industry	NOUN
ftr-484	487	15	,	,	PUNCT
ftr-484	487	16	or	or	CCONJ
ftr-484	487	17	even	even	ADV
ftr-484	487	18	within	within	ADP
ftr-484	487	19	the	the	DET
ftr-484	487	20	same	same	ADJ
ftr-484	487	21	industry	industry	NOUN
ftr-484	487	22	,	,	PUNCT
ftr-484	487	23	is	be	AUX
ftr-484	487	24	small	small	ADJ
ftr-484	487	25	,	,	PUNCT
ftr-484	487	26	given	give	VERB
ftr-484	487	27	variation	variation	NOUN
ftr-484	487	28	among	among	ADP
ftr-484	487	29	taxpayers	taxpayer	NOUN
ftr-484	487	30	and	and	CCONJ
ftr-484	487	31	their	their	PRON
ftr-484	487	32	practices	practice	NOUN
ftr-484	487	33	.	.	PUNCT
ftr-484	488	1	the	the	DET
ftr-484	488	2	grouping	group	VERB
ftr-484	488	3	process	process	NOUN
ftr-484	488	4	seems	seem	VERB
ftr-484	488	5	to	to	PART
ftr-484	488	6	be	be	AUX
ftr-484	488	7	further	far	ADV
ftr-484	488	8	removed	remove	VERB
ftr-484	488	9	from	from	ADP
ftr-484	488	10	any	any	DET
ftr-484	488	11	objective	objective	ADJ
ftr-484	488	12	standard	standard	NOUN
ftr-484	488	13	by	by	ADP
ftr-484	488	14	the	the	DET
ftr-484	488	15	court	court	NOUN
ftr-484	488	16	's	's	PART
ftr-484	488	17	position	position	NOUN
ftr-484	488	18	that	that	SCONJ
ftr-484	488	19	a	a	DET
ftr-484	488	20	taxpayer	taxpayer	NOUN
ftr-484	488	21	's	's	PART
ftr-484	488	22	conformance	conformance	NOUN
ftr-484	488	23	with	with	ADP
ftr-484	488	24	grouping	group	VERB
ftr-484	488	25	methods	method	NOUN
ftr-484	488	26	used	use	VERB
ftr-484	488	27	in	in	ADP
ftr-484	488	28	the	the	DET
ftr-484	488	29	wine	wine	NOUN
ftr-484	488	30	industry	industry	NOUN
ftr-484	488	31	and	and	CCONJ
ftr-484	488	32	with	with	ADP
ftr-484	488	33	gaap	gaap	NOUN
ftr-484	488	34	is	be	AUX
ftr-484	488	35	not	not	PART
ftr-484	488	36	sufficient	sufficient	ADJ
ftr-484	488	37	to	to	PART
ftr-484	488	38	bar	bar	VERB
ftr-484	488	39	an	an	DET
ftr-484	488	40	adjustment	adjustment	NOUN
ftr-484	488	41	by	by	ADP
ftr-484	488	42	the	the	DET
ftr-484	488	43	service	service	NOUN
ftr-484	488	44	.	.	PUNCT
ftr-484	489	1	ultimately	ultimately	ADV
ftr-484	489	2	,	,	PUNCT
ftr-484	489	3	any	any	DET
ftr-484	489	4	departure	departure	NOUN
ftr-484	489	5	from	from	ADP
ftr-484	489	6	a	a	DET
ftr-484	489	7	standard	standard	NOUN
ftr-484	489	8	of	of	ADP
ftr-484	489	9	identity	identity	NOUN
ftr-484	489	10	leaves	leave	VERB
ftr-484	489	11	a	a	DET
ftr-484	489	12	taxpayer	taxpayer	NOUN
ftr-484	489	13	vulnerable	vulnerable	ADJ
ftr-484	489	14	to	to	ADP
ftr-484	489	15	challenge	challenge	VERB
ftr-484	489	16	on	on	ADP
ftr-484	489	17	audit	audit	NOUN
ftr-484	489	18	,	,	PUNCT
ftr-484	489	19	with	with	ADP
ftr-484	489	20	uncertain	uncertain	ADJ
ftr-484	489	21	results	result	NOUN
ftr-484	489	22	.	.	PUNCT
ftr-484	490	1	b.	b.	PROPN
ftr-484	490	2	dollarvalue	dollarvalue	PROPN
ftr-484	490	3	lifo	lifo	PROPN
ftr-484	490	4	the	the	DET
ftr-484	490	5	dollar	dollar	NOUN
ftr-484	490	6	-	-	PUNCT
ftr-484	490	7	value	value	NOUN
ftr-484	490	8	lifo	lifo	NOUN
ftr-484	490	9	method	method	NOUN
ftr-484	490	10	alleviates	alleviate	VERB
ftr-484	490	11	many	many	ADJ
ftr-484	490	12	of	of	ADP
ftr-484	490	13	the	the	DET
ftr-484	490	14	conceptual	conceptual	ADJ
ftr-484	490	15	and	and	CCONJ
ftr-484	490	16	administrative	administrative	ADJ
ftr-484	490	17	problems	problem	NOUN
ftr-484	490	18	of	of	ADP
ftr-484	490	19	the	the	DET
ftr-484	490	20	focus	focus	NOUN
ftr-484	490	21	on	on	ADP
ftr-484	490	22	specific	specific	ADJ
ftr-484	490	23	physical	physical	ADJ
ftr-484	490	24	goods	good	NOUN
ftr-484	490	25	.	.	PUNCT
ftr-484	491	1	however	however	ADV
ftr-484	491	2	,	,	PUNCT
ftr-484	491	3	dollar	dollar	NOUN
ftr-484	491	4	-	-	PUNCT
ftr-484	491	5	value	value	NOUN
ftr-484	491	6	lifo	lifo	NOUN
ftr-484	491	7	presents	present	VERB
ftr-484	491	8	its	its	PRON
ftr-484	491	9	own	own	ADJ
ftr-484	491	10	administrative	administrative	ADJ
ftr-484	491	11	problems	problem	NOUN
ftr-484	491	12	,	,	PUNCT
ftr-484	491	13	many	many	ADJ
ftr-484	491	14	of	of	ADP
ftr-484	491	15	which	which	PRON
ftr-484	491	16	also	also	ADV
ftr-484	491	17	involve	involve	VERB
ftr-484	491	18	comparing	compare	VERB
ftr-484	491	19	the	the	DET
ftr-484	491	20	characteristics	characteristic	NOUN
ftr-484	491	21	of	of	ADP
ftr-484	491	22	inventory	inventory	NOUN
ftr-484	491	23	or	or	CCONJ
ftr-484	491	24	business	business	NOUN
ftr-484	491	25	activities	activity	NOUN
ftr-484	491	26	from	from	ADP
ftr-484	491	27	year	year	NOUN
ftr-484	491	28	to	to	ADP
ftr-484	491	29	year	year	NOUN
ftr-484	491	30	.	.	PUNCT
ftr-484	492	1	1	1	X
ftr-484	492	2	.	.	X
ftr-484	492	3	historical	historical	ADJ
ftr-484	492	4	development.-as	development.-as	X
ftr-484	492	5	the	the	DET
ftr-484	492	6	tax	tax	NOUN
ftr-484	492	7	court	court	NOUN
ftr-484	492	8	has	have	AUX
ftr-484	492	9	explained	explain	VERB
ftr-484	492	10	,	,	PUNCT
ftr-484	492	11	dollarvalue	dollarvalue	NOUN
ftr-484	492	12	lifo	lifo	NOUN
ftr-484	492	13	arose	arise	VERB
ftr-484	492	14	as	as	ADP
ftr-484	492	15	a	a	DET
ftr-484	492	16	means	means	NOUN
ftr-484	492	17	to	to	PART
ftr-484	492	18	resolve	resolve	VERB
ftr-484	492	19	practical	practical	ADJ
ftr-484	492	20	difficulties	difficulty	NOUN
ftr-484	492	21	of	of	ADP
ftr-484	492	22	measuring	measure	VERB
ftr-484	492	23	quantities	quantity	NOUN
ftr-484	492	24	based	base	VERB
ftr-484	492	25	on	on	ADP
ftr-484	492	26	physical	physical	ADJ
ftr-484	492	27	units	unit	NOUN
ftr-484	492	28	under	under	ADP
ftr-484	492	29	the	the	DET
ftr-484	492	30	specific	specific	ADJ
ftr-484	492	31	goods	good	NOUN
ftr-484	492	32	method	method	NOUN
ftr-484	492	33	:	:	PUNCT
ftr-484	492	34	under	under	ADP
ftr-484	492	35	the	the	DET
ftr-484	492	36	specific	specific	ADJ
ftr-484	492	37	-	-	PUNCT
ftr-484	492	38	goods	good	NOUN
ftr-484	492	39	method	method	NOUN
ftr-484	492	40	,	,	PUNCT
ftr-484	492	41	the	the	DET
ftr-484	492	42	physical	physical	ADJ
ftr-484	492	43	quantity	quantity	NOUN
ftr-484	492	44	of	of	ADP
ftr-484	492	45	homogeneous	homogeneous	ADJ
ftr-484	492	46	items	item	NOUN
ftr-484	492	47	of	of	ADP
ftr-484	492	48	inventory	inventory	NOUN
ftr-484	492	49	at	at	ADP
ftr-484	492	50	the	the	DET
ftr-484	492	51	end	end	NOUN
ftr-484	492	52	of	of	ADP
ftr-484	492	53	the	the	DET
ftr-484	492	54	taxable	taxable	ADJ
ftr-484	492	55	year	year	NOUN
ftr-484	492	56	is	be	AUX
ftr-484	492	57	compared	compare	VERB
ftr-484	492	58	with	with	ADP
ftr-484	492	59	the	the	DET
ftr-484	492	60	quantity	quantity	NOUN
ftr-484	492	61	of	of	ADP
ftr-484	492	62	like	like	ADP
ftr-484	492	63	items	item	NOUN
ftr-484	492	64	in	in	ADP
ftr-484	492	65	the	the	DET
ftr-484	492	66	beginning	begin	VERB
ftr-484	492	67	inventory	inventory	NOUN
ftr-484	492	68	to	to	PART
ftr-484	492	69	determine	determine	VERB
ftr-484	492	70	whether	whether	SCONJ
ftr-484	492	71	there	there	PRON
ftr-484	492	72	has	have	AUX
ftr-484	492	73	been	be	AUX
ftr-484	492	74	an	an	DET
ftr-484	492	75	increase	increase	NOUN
ftr-484	492	76	or	or	CCONJ
ftr-484	492	77	decrease	decrease	NOUN
ftr-484	492	78	during	during	ADP
ftr-484	492	79	the	the	DET
ftr-484	492	80	year	year	NOUN
ftr-484	492	81	.	.	PUNCT
ftr-484	493	1	because	because	SCONJ
ftr-484	493	2	the	the	DET
ftr-484	493	3	specificgoods	specificgood	NOUN
ftr-484	493	4	method	method	NOUN
ftr-484	493	5	requires	require	VERB
ftr-484	493	6	the	the	DET
ftr-484	493	7	matching	matching	NOUN
ftr-484	493	8	of	of	ADP
ftr-484	493	9	physical	physical	ADJ
ftr-484	493	10	units	unit	NOUN
ftr-484	493	11	,	,	PUNCT
ftr-484	493	12	practically	practically	ADV
ftr-484	493	13	speaking	speak	VERB
ftr-484	493	14	,	,	PUNCT
ftr-484	493	15	it	it	PRON
ftr-484	493	16	is	be	AUX
ftr-484	493	17	only	only	ADV
ftr-484	493	18	used	use	VERB
ftr-484	493	19	as	as	ADP
ftr-484	493	20	a	a	DET
ftr-484	493	21	method	method	NOUN
ftr-484	493	22	of	of	ADP
ftr-484	493	23	valuing	value	VERB
ftr-484	493	24	inventories	inventory	NOUN
ftr-484	493	25	in	in	ADP
ftr-484	493	26	those	those	DET
ftr-484	493	27	industries	industry	NOUN
ftr-484	493	28	with	with	ADP
ftr-484	493	29	inventories	inventory	NOUN
ftr-484	493	30	which	which	PRON
ftr-484	493	31	contain	contain	VERB
ftr-484	493	32	a	a	DET
ftr-484	493	33	limited	limited	ADJ
ftr-484	493	34	number	number	NOUN
ftr-484	493	35	of	of	ADP
ftr-484	493	36	items	item	NOUN
ftr-484	493	37	with	with	ADP
ftr-484	493	38	quantities	quantity	NOUN
ftr-484	493	39	that	that	PRON
ftr-484	493	40	are	be	AUX
ftr-484	493	41	easily	easily	ADV
ftr-484	493	42	measured	measure	VERB
ftr-484	493	43	in	in	ADP
ftr-484	493	44	units	unit	NOUN
ftr-484	493	45	.	.	PUNCT
ftr-484	494	1	in	in	ADP
ftr-484	494	2	contrast	contrast	NOUN
ftr-484	494	3	to	to	ADP
ftr-484	494	4	the	the	DET
ftr-484	494	5	specific	specific	ADJ
ftr-484	494	6	goods	good	NOUN
ftr-484	494	7	method	method	NOUN
ftr-484	494	8	,	,	PUNCT
ftr-484	494	9	the	the	DET
ftr-484	494	10	dollar	dollar	NOUN
ftr-484	494	11	-	-	PUNCT
ftr-484	494	12	value	value	NOUN
ftr-484	494	13	method	method	NOUN
ftr-484	494	14	measures	measure	NOUN
ftr-484	494	15	increases	increase	NOUN
ftr-484	494	16	or	or	CCONJ
ftr-484	494	17	decreases	decrease	NOUN
ftr-484	494	18	in	in	ADP
ftr-484	494	19	76	76	NUM
ftr-484	494	20	.	.	PUNCT
ftr-484	495	1	i	i	PRON
ftr-484	495	2	d.	d.	PROPN
ftr-484	495	3	at	at	ADP
ftr-484	495	4	423	423	NUM
ftr-484	495	5	.	.	PUNCT
ftr-484	496	1	[	[	X
ftr-484	496	2	vol	vol	NOUN
ftr-484	496	3	.	.	PUNCT
ftr-484	497	1	2:10	2:10	NUM
ftr-484	497	2	denzvstifying	denzvstifye	VERB
ftr-484	497	3	lifo	lifo	NOUN
ftr-484	497	4	inventory	inventory	NOUN
ftr-484	497	5	quantities	quantity	NOUN
ftr-484	497	6	,	,	PUNCT
ftr-484	497	7	not	not	PART
ftr-484	497	8	in	in	ADP
ftr-484	497	9	terms	term	NOUN
ftr-484	497	10	of	of	ADP
ftr-484	497	11	physical	physical	ADJ
ftr-484	497	12	units	unit	NOUN
ftr-484	497	13	,	,	PUNCT
ftr-484	497	14	but	but	CCONJ
ftr-484	497	15	in	in	ADP
ftr-484	497	16	terms	term	NOUN
ftr-484	497	17	of	of	ADP
ftr-484	497	18	total	total	ADJ
ftr-484	497	19	dollars	dollar	NOUN
ftr-484	497	20	.	.	PUNCT
ftr-484	498	1	thus	thus	ADV
ftr-484	498	2	,	,	PUNCT
ftr-484	498	3	to	to	PART
ftr-484	498	4	determine	determine	VERB
ftr-484	498	5	whether	whether	SCONJ
ftr-484	498	6	there	there	PRON
ftr-484	498	7	has	have	AUX
ftr-484	498	8	been	be	AUX
ftr-484	498	9	an	an	DET
ftr-484	498	10	increase	increase	NOUN
ftr-484	498	11	or	or	CCONJ
ftr-484	498	12	decrease	decrease	NOUN
ftr-484	498	13	in	in	ADP
ftr-484	498	14	the	the	DET
ftr-484	498	15	inventory	inventory	NOUN
ftr-484	498	16	during	during	ADP
ftr-484	498	17	the	the	DET
ftr-484	498	18	year	year	NOUN
ftr-484	498	19	,	,	PUNCT
ftr-484	498	20	the	the	DET
ftr-484	498	21	ending	end	VERB
ftr-484	498	22	inventory	inventory	NOUN
ftr-484	498	23	is	be	AUX
ftr-484	498	24	valued	value	VERB
ftr-484	498	25	in	in	ADP
ftr-484	498	26	terms	term	NOUN
ftr-484	498	27	of	of	ADP
ftr-484	498	28	total	total	ADJ
ftr-484	498	29	dollars	dollar	NOUN
ftr-484	498	30	that	that	PRON
ftr-484	498	31	are	be	AUX
ftr-484	498	32	equivalent	equivalent	ADJ
ftr-484	498	33	in	in	ADP
ftr-484	498	34	value	value	NOUN
ftr-484	498	35	to	to	ADP
ftr-484	498	36	the	the	DET
ftr-484	498	37	dollars	dollar	NOUN
ftr-484	498	38	used	use	VERB
ftr-484	498	39	to	to	PART
ftr-484	498	40	value	value	VERB
ftr-484	498	41	the	the	DET
ftr-484	498	42	beginning	begin	VERB
ftr-484	498	43	inventory	inventory	NOUN
ftr-484	498	44	.	.	PUNCT
ftr-484	499	1	because	because	SCONJ
ftr-484	499	2	it	it	PRON
ftr-484	499	3	is	be	AUX
ftr-484	499	4	not	not	PART
ftr-484	499	5	predicated	predicate	VERB
ftr-484	499	6	upon	upon	SCONJ
ftr-484	499	7	the	the	DET
ftr-484	499	8	matching	matching	NOUN
ftr-484	499	9	of	of	ADP
ftr-484	499	10	specific	specific	ADJ
ftr-484	499	11	items	item	NOUN
ftr-484	499	12	,	,	PUNCT
ftr-484	499	13	use	use	NOUN
ftr-484	499	14	of	of	ADP
ftr-484	499	15	the	the	DET
ftr-484	499	16	dollar	dollar	NOUN
ftr-484	499	17	-	-	PUNCT
ftr-484	499	18	value	value	NOUN
ftr-484	499	19	method	method	NOUN
ftr-484	499	20	permits	permit	VERB
ftr-484	499	21	the	the	DET
ftr-484	499	22	application	application	NOUN
ftr-484	499	23	of	of	ADP
ftr-484	499	24	the	the	DET
ftr-484	499	25	lifo	lifo	NOUN
ftr-484	499	26	principle	principle	NOUN
ftr-484	499	27	in	in	ADP
ftr-484	499	28	those	those	DET
ftr-484	499	29	industries	industry	NOUN
ftr-484	499	30	with	with	ADP
ftr-484	499	31	complex	complex	ADJ
ftr-484	499	32	inventories	inventory	NOUN
ftr-484	499	33	containing	contain	VERB
ftr-484	499	34	a	a	DET
ftr-484	499	35	vast	vast	ADJ
ftr-484	499	36	number	number	NOUN
ftr-484	499	37	of	of	ADP
ftr-484	499	38	items	item	NOUN
ftr-484	499	39	.	.	PUNCT
ftr-484	499	40	"	"	PUNCT
ftr-484	500	1	the	the	DET
ftr-484	500	2	dollar	dollar	NOUN
ftr-484	500	3	-	-	PUNCT
ftr-484	500	4	value	value	NOUN
ftr-484	500	5	method	method	NOUN
ftr-484	500	6	's	's	PART
ftr-484	500	7	origins	origin	NOUN
ftr-484	500	8	are	be	AUX
ftr-484	500	9	generally	generally	ADV
ftr-484	500	10	traced	trace	VERB
ftr-484	500	11	to	to	ADP
ftr-484	500	12	h.t	h.t	PROPN
ftr-484	500	13	.	.	PROPN
ftr-484	500	14	mcanly	mcanly	ADV
ftr-484	500	15	,	,	PUNCT
ftr-484	500	16	who	who	PRON
ftr-484	500	17	devised	devise	VERB
ftr-484	500	18	the	the	DET
ftr-484	500	19	method	method	NOUN
ftr-484	500	20	to	to	PART
ftr-484	500	21	expand	expand	VERB
ftr-484	500	22	access	access	NOUN
ftr-484	500	23	to	to	ADP
ftr-484	500	24	lifo.78	lifo.78	NOUN
ftr-484	500	25	mcanly	mcanly	ADV
ftr-484	500	26	explained	explain	VERB
ftr-484	500	27	:	:	PUNCT
ftr-484	500	28	to	to	PART
ftr-484	500	29	attempt	attempt	VERB
ftr-484	500	30	to	to	PART
ftr-484	500	31	apply	apply	VERB
ftr-484	500	32	the	the	DET
ftr-484	500	33	principle	principle	NOUN
ftr-484	500	34	of	of	ADP
ftr-484	500	35	last	last	ADJ
ftr-484	500	36	-	-	PUNCT
ftr-484	500	37	in	in	NOUN
ftr-484	500	38	,	,	PUNCT
ftr-484	500	39	first	first	ADJ
ftr-484	500	40	-	-	PUNCT
ftr-484	500	41	out	out	NOUN
ftr-484	500	42	to	to	ADP
ftr-484	500	43	quantities	quantity	NOUN
ftr-484	500	44	of	of	ADP
ftr-484	500	45	specific	specific	ADJ
ftr-484	500	46	items	item	NOUN
ftr-484	500	47	in	in	ADP
ftr-484	500	48	a	a	DET
ftr-484	500	49	company	company	NOUN
ftr-484	500	50	producing	produce	VERB
ftr-484	500	51	many	many	ADJ
ftr-484	500	52	different	different	ADJ
ftr-484	500	53	and	and	CCONJ
ftr-484	500	54	rapidly	rapidly	ADV
ftr-484	500	55	changing	change	VERB
ftr-484	500	56	items	item	NOUN
ftr-484	500	57	from	from	ADP
ftr-484	500	58	many	many	ADJ
ftr-484	500	59	types	type	NOUN
ftr-484	500	60	of	of	ADP
ftr-484	500	61	materials	material	NOUN
ftr-484	500	62	involving	involve	VERB
ftr-484	500	63	numerous	numerous	ADJ
ftr-484	500	64	fabricating	fabricate	VERB
ftr-484	500	65	operations	operation	NOUN
ftr-484	500	66	,	,	PUNCT
ftr-484	500	67	or	or	CCONJ
ftr-484	500	68	engaged	engage	VERB
ftr-484	500	69	in	in	ADP
ftr-484	500	70	jobbing	job	VERB
ftr-484	500	71	or	or	CCONJ
ftr-484	500	72	retailing	retail	VERB
ftr-484	500	73	many	many	ADJ
ftr-484	500	74	items	item	NOUN
ftr-484	500	75	of	of	ADP
ftr-484	500	76	merchandise	merchandise	NOUN
ftr-484	500	77	,	,	PUNCT
ftr-484	500	78	not	not	PART
ftr-484	500	79	only	only	ADV
ftr-484	500	80	would	would	AUX
ftr-484	500	81	be	be	AUX
ftr-484	500	82	a	a	DET
ftr-484	500	83	wholly	wholly	ADV
ftr-484	500	84	impracticable	impracticable	ADJ
ftr-484	500	85	procedure	procedure	NOUN
ftr-484	500	86	,	,	PUNCT
ftr-484	500	87	but	but	CCONJ
ftr-484	500	88	would	would	AUX
ftr-484	500	89	not	not	PART
ftr-484	500	90	accomplish	accomplish	VERB
ftr-484	500	91	its	its	PRON
ftr-484	500	92	underlying	underlying	ADJ
ftr-484	500	93	purpose	purpose	NOUN
ftr-484	500	94	of	of	ADP
ftr-484	500	95	excluding	exclude	VERB
ftr-484	500	96	fluctuations	fluctuation	NOUN
ftr-484	500	97	in	in	ADP
ftr-484	500	98	value	value	NOUN
ftr-484	500	99	covering	cover	VERB
ftr-484	500	100	that	that	DET
ftr-484	500	101	portion	portion	NOUN
ftr-484	500	102	of	of	ADP
ftr-484	500	103	the	the	DET
ftr-484	500	104	aggregate	aggregate	ADJ
ftr-484	500	105	inventory	inventory	NOUN
ftr-484	500	106	which	which	PRON
ftr-484	500	107	is	be	AUX
ftr-484	500	108	considered	consider	VERB
ftr-484	500	109	as	as	ADP
ftr-484	500	110	a	a	DET
ftr-484	500	111	continuing	continue	VERB
ftr-484	500	112	investment	investment	NOUN
ftr-484	500	113	therein	therein	ADV
ftr-484	500	114	.	.	PUNCT
ftr-484	501	1	yet	yet	CCONJ
ftr-484	501	2	companies	company	NOUN
ftr-484	501	3	with	with	ADP
ftr-484	501	4	a	a	DET
ftr-484	501	5	wide	wide	ADJ
ftr-484	501	6	variety	variety	NOUN
ftr-484	501	7	of	of	ADP
ftr-484	501	8	products	product	NOUN
ftr-484	501	9	are	be	AUX
ftr-484	501	10	required	require	VERB
ftr-484	501	11	to	to	PART
ftr-484	501	12	maintain	maintain	VERB
ftr-484	501	13	continuing	continue	VERB
ftr-484	501	14	investments	investment	NOUN
ftr-484	501	15	in	in	ADP
ftr-484	501	16	inventories	inventory	NOUN
ftr-484	501	17	,	,	PUNCT
ftr-484	501	18	and	and	CCONJ
ftr-484	501	19	it	it	PRON
ftr-484	501	20	would	would	AUX
ftr-484	501	21	seem	seem	VERB
ftr-484	501	22	that	that	SCONJ
ftr-484	501	23	they	they	PRON
ftr-484	501	24	should	should	AUX
ftr-484	501	25	be	be	AUX
ftr-484	501	26	permitted	permit	VERB
ftr-484	501	27	to	to	PART
ftr-484	501	28	keep	keep	VERB
ftr-484	501	29	from	from	ADP
ftr-484	501	30	increasing	increase	VERB
ftr-484	501	31	the	the	DET
ftr-484	501	32	aggregate	aggregate	ADJ
ftr-484	501	33	valuation	valuation	NOUN
ftr-484	501	34	of	of	ADP
ftr-484	501	35	their	their	PRON
ftr-484	501	36	inventories	inventory	NOUN
ftr-484	501	37	in	in	ADP
ftr-484	501	38	a	a	DET
ftr-484	501	39	period	period	NOUN
ftr-484	501	40	of	of	ADP
ftr-484	501	41	rising	rise	VERB
ftr-484	501	42	markets	market	NOUN
ftr-484	501	43	through	through	ADP
ftr-484	501	44	the	the	DET
ftr-484	501	45	use	use	NOUN
ftr-484	501	46	of	of	ADP
ftr-484	501	47	the	the	DET
ftr-484	501	48	last	last	ADJ
ftr-484	501	49	-	-	PUNCT
ftr-484	501	50	in	in	NOUN
ftr-484	501	51	,	,	PUNCT
ftr-484	501	52	first	first	ADJ
ftr-484	501	53	-	-	PUNCT
ftr-484	501	54	out	out	ADP
ftr-484	501	55	principle	principle	NOUN
ftr-484	501	56	,	,	PUNCT
ftr-484	501	57	by	by	ADP
ftr-484	501	58	reflecting	reflect	VERB
ftr-484	501	59	only	only	ADV
ftr-484	501	60	the	the	DET
ftr-484	501	61	increase	increase	NOUN
ftr-484	501	62	over	over	ADP
ftr-484	501	63	the	the	DET
ftr-484	501	64	beginning	begin	VERB
ftr-484	501	65	inventory	inventory	NOUN
ftr-484	501	66	(	(	PUNCT
ftr-484	501	67	if	if	SCONJ
ftr-484	501	68	such	such	ADJ
ftr-484	501	69	exists	exist	NOUN
ftr-484	501	70	)	)	PUNCT
ftr-484	501	71	at	at	ADP
ftr-484	501	72	prices	price	NOUN
ftr-484	501	73	and	and	CCONJ
ftr-484	501	74	costs	cost	NOUN
ftr-484	501	75	occurring	occur	VERB
ftr-484	501	76	within	within	ADP
ftr-484	501	77	the	the	DET
ftr-484	501	78	fiscal	fiscal	ADJ
ftr-484	501	79	period.7	period.7	NOUN
ftr-484	501	80	"	"	PUNCT
ftr-484	501	81	according	accord	VERB
ftr-484	501	82	to	to	ADP
ftr-484	501	83	mcanly	mcanly	ADV
ftr-484	501	84	,	,	PUNCT
ftr-484	501	85	specific	specific	ADJ
ftr-484	501	86	goods	good	NOUN
ftr-484	501	87	lifo	lifo	NOUN
ftr-484	501	88	presents	present	VERB
ftr-484	501	89	two	two	NUM
ftr-484	501	90	main	main	ADJ
ftr-484	501	91	problems	problem	NOUN
ftr-484	501	92	:	:	PUNCT
ftr-484	501	93	first	first	ADV
ftr-484	501	94	,	,	PUNCT
ftr-484	501	95	the	the	DET
ftr-484	501	96	difficulty	difficulty	NOUN
ftr-484	501	97	of	of	ADP
ftr-484	501	98	comparing	compare	VERB
ftr-484	501	99	similar	similar	ADJ
ftr-484	501	100	physical	physical	ADJ
ftr-484	501	101	items	item	NOUN
ftr-484	501	102	due	due	ADP
ftr-484	501	103	to	to	ADP
ftr-484	501	104	product	product	NOUN
ftr-484	501	105	changes	change	NOUN
ftr-484	501	106	from	from	ADP
ftr-484	501	107	year	year	NOUN
ftr-484	501	108	to	to	ADP
ftr-484	501	109	year	year	NOUN
ftr-484	501	110	;	;	PUNCT
ftr-484	501	111	and	and	CCONJ
ftr-484	501	112	second	second	ADJ
ftr-484	501	113	,	,	PUNCT
ftr-484	501	114	when	when	SCONJ
ftr-484	501	115	a	a	DET
ftr-484	501	116	"	"	PUNCT
ftr-484	501	117	new	new	ADJ
ftr-484	501	118	"	"	PUNCT
ftr-484	501	119	item	item	NOUN
ftr-484	501	120	enters	enter	VERB
ftr-484	501	121	the	the	DET
ftr-484	501	122	inventory	inventory	NOUN
ftr-484	501	123	(	(	PUNCT
ftr-484	501	124	i.e.	i.e.	X
ftr-484	501	125	,	,	PUNCT
ftr-484	501	126	an	an	DET
ftr-484	501	127	item	item	NOUN
ftr-484	501	128	dissimilar	dissimilar	ADJ
ftr-484	501	129	to	to	ADP
ftr-484	501	130	those	those	PRON
ftr-484	501	131	on	on	ADP
ftr-484	501	132	hand	hand	NOUN
ftr-484	501	133	in	in	ADP
ftr-484	501	134	prior	prior	ADJ
ftr-484	501	135	years	year	NOUN
ftr-484	501	136	)	)	PUNCT
ftr-484	501	137	,	,	PUNCT
ftr-484	501	138	the	the	DET
ftr-484	501	139	resulting	result	VERB
ftr-484	501	140	liquidations	liquidation	NOUN
ftr-484	501	141	in	in	ADP
ftr-484	501	142	"	"	PUNCT
ftr-484	501	143	old	old	ADJ
ftr-484	501	144	"	"	PUNCT
ftr-484	501	145	inventory	inventory	NOUN
ftr-484	501	146	items	item	NOUN
ftr-484	501	147	and	and	CCONJ
ftr-484	501	148	increments	increment	NOUN
ftr-484	501	149	in	in	ADP
ftr-484	501	150	"	"	PUNCT
ftr-484	501	151	new	new	ADJ
ftr-484	501	152	"	"	PUNCT
ftr-484	501	153	77	77	NUM
ftr-484	501	154	.	.	PUNCT
ftr-484	502	1	wendle	wendle	PROPN
ftr-484	502	2	ford	ford	PROPN
ftr-484	502	3	sales	sales	PROPN
ftr-484	502	4	,	,	PUNCT
ftr-484	502	5	inc	inc	PROPN
ftr-484	502	6	.	.	PROPN
ftr-484	503	1	v.	v.	PROPN
ftr-484	503	2	commissioner	commissioner	NOUN
ftr-484	503	3	.	.	PUNCT
ftr-484	504	1	72	72	NUM
ftr-484	504	2	t.c	t.c	PROPN
ftr-484	504	3	.	.	PROPN
ftr-484	504	4	447	447	NUM
ftr-484	504	5	,	,	PUNCT
ftr-484	504	6	452	452	NUM
ftr-484	504	7	(	(	PUNCT
ftr-484	504	8	1979	1979	NUM
ftr-484	504	9	)	)	PUNCT
ftr-484	504	10	.	.	PUNCT
ftr-484	505	1	acq	acq	PROPN
ftr-484	505	2	.	.	PROPN
ftr-484	505	3	1980	1980	NUM
ftr-484	505	4	-	-	SYM
ftr-484	505	5	2	2	NUM
ftr-484	505	6	c.b	c.b	PROPN
ftr-484	505	7	.	.	PROPN
ftr-484	505	8	2	2	NUM
ftr-484	505	9	(	(	PUNCT
ftr-484	505	10	citations	citation	NOUN
ftr-484	505	11	omitted	omit	VERB
ftr-484	505	12	)	)	PUNCT
ftr-484	505	13	.	.	PUNCT
ftr-484	506	1	78	78	NUM
ftr-484	506	2	.	.	PUNCT
ftr-484	507	1	see	see	VERB
ftr-484	507	2	gertzman	gertzman	NOUN
ftr-484	507	3	,	,	PUNCT
ftr-484	507	4	supra	supra	PROPN
ftr-484	507	5	note	note	NOUN
ftr-484	507	6	3	3	NUM
ftr-484	507	7	,	,	PUNCT
ftr-484	507	8	7.04131	7.04131	NUM
ftr-484	507	9	;	;	PUNCT
ftr-484	507	10	schneider	schneider	NOUN
ftr-484	507	11	,	,	PUNCT
ftr-484	507	12	supra	supra	PROPN
ftr-484	507	13	note	note	NOUN
ftr-484	507	14	4	4	NUM
ftr-484	507	15	.	.	PUNCT
ftr-484	508	1	§	§	PROPN
ftr-484	508	2	9.05[l	9.05[l	PROPN
ftr-484	508	3	1	1	NUM
ftr-484	508	4	.	.	X
ftr-484	508	5	79	79	NUM
ftr-484	508	6	.	.	PUNCT
ftr-484	509	1	h.t	h.t	PROPN
ftr-484	509	2	.	.	PROPN
ftr-484	509	3	mcanly	mcanly	ADV
ftr-484	509	4	,	,	PUNCT
ftr-484	509	5	origin	origin	NOUN
ftr-484	509	6	of	of	ADP
ftr-484	509	7	the	the	DET
ftr-484	509	8	dollar	dollar	NOUN
ftr-484	509	9	value	value	NOUN
ftr-484	509	10	lifo	lifo	NOUN
ftr-484	509	11	method	method	NOUN
ftr-484	509	12	.	.	PUNCT
ftr-484	510	1	in	in	ADP
ftr-484	510	2	selected	select	VERB
ftr-484	510	3	writings	writing	NOUN
ftr-484	510	4	on	on	ADP
ftr-484	510	5	accounting	account	VERB
ftr-484	510	6	and	and	CCONJ
ftr-484	510	7	related	related	ADJ
ftr-484	510	8	subjects	subject	NOUN
ftr-484	510	9	17	17	NUM
ftr-484	510	10	.	.	NOUN
ftr-484	510	11	18	18	NUM
ftr-484	510	12	(	(	PUNCT
ftr-484	510	13	n.d	n.d	PROPN
ftr-484	510	14	.	.	PROPN
ftr-484	510	15	)	)	PUNCT
ftr-484	510	16	.	.	PUNCT
ftr-484	511	1	19951	19951	NUM
ftr-484	511	2	florida	florida	PROPN
ftr-484	511	3	tax	tax	PROPN
ftr-484	511	4	review	review	NOUN
ftr-484	511	5	replacement	replacement	NOUN
ftr-484	511	6	inventory	inventory	NOUN
ftr-484	511	7	items	item	NOUN
ftr-484	511	8	do	do	AUX
ftr-484	511	9	not	not	PART
ftr-484	511	10	fully	fully	ADV
ftr-484	511	11	effectuate	effectuate	VERB
ftr-484	511	12	the	the	DET
ftr-484	511	13	concept	concept	NOUN
ftr-484	511	14	of	of	ADP
ftr-484	511	15	physical	physical	ADJ
ftr-484	511	16	capital	capital	NOUN
ftr-484	511	17	maintenance.80	maintenance.80	NOUN
ftr-484	511	18	in	in	ADP
ftr-484	511	19	effect	effect	NOUN
ftr-484	511	20	,	,	PUNCT
ftr-484	511	21	mcanly	mcanly	ADV
ftr-484	511	22	recognized	recognize	VERB
ftr-484	511	23	that	that	SCONJ
ftr-484	511	24	the	the	DET
ftr-484	511	25	adapting	adapting	NOUN
ftr-484	511	26	of	of	ADP
ftr-484	511	27	inventory	inventory	NOUN
ftr-484	511	28	content	content	NOUN
ftr-484	511	29	to	to	ADP
ftr-484	511	30	changing	change	VERB
ftr-484	511	31	technology	technology	NOUN
ftr-484	511	32	,	,	PUNCT
ftr-484	511	33	styles	style	NOUN
ftr-484	511	34	,	,	PUNCT
ftr-484	511	35	tastes	taste	NOUN
ftr-484	511	36	,	,	PUNCT
ftr-484	511	37	or	or	CCONJ
ftr-484	511	38	demands	demand	NOUN
ftr-484	511	39	is	be	AUX
ftr-484	511	40	not	not	PART
ftr-484	511	41	a	a	DET
ftr-484	511	42	replacement	replacement	NOUN
ftr-484	511	43	of	of	ADP
ftr-484	511	44	old	old	ADJ
ftr-484	511	45	inventory	inventory	NOUN
ftr-484	511	46	with	with	ADP
ftr-484	511	47	different	different	ADJ
ftr-484	511	48	inventory	inventory	NOUN
ftr-484	511	49	items	item	NOUN
ftr-484	511	50	-	-	PUNCT
ftr-484	511	51	that	that	ADV
ftr-484	511	52	is	be	AUX
ftr-484	511	53	,	,	PUNCT
ftr-484	511	54	is	be	AUX
ftr-484	511	55	not	not	PART
ftr-484	511	56	a	a	DET
ftr-484	511	57	new	new	ADJ
ftr-484	511	58	investment	investment	NOUN
ftr-484	511	59	that	that	PRON
ftr-484	511	60	should	should	AUX
ftr-484	511	61	trigger	trigger	VERB
ftr-484	511	62	realization	realization	NOUN
ftr-484	511	63	of	of	ADP
ftr-484	511	64	deferred	defer	VERB
ftr-484	511	65	inventory	inventory	NOUN
ftr-484	511	66	gains	gain	NOUN
ftr-484	511	67	.	.	PUNCT
ftr-484	512	1	instead	instead	ADV
ftr-484	512	2	,	,	PUNCT
ftr-484	512	3	mcanly	mcanly	ADV
ftr-484	512	4	argued	argue	VERB
ftr-484	512	5	that	that	SCONJ
ftr-484	512	6	a	a	DET
ftr-484	512	7	broader	broad	ADJ
ftr-484	512	8	interpretation	interpretation	NOUN
ftr-484	512	9	of	of	ADP
ftr-484	512	10	lifo	lifo	NOUN
ftr-484	512	11	was	be	AUX
ftr-484	512	12	necessary	necessary	ADJ
ftr-484	512	13	to	to	PART
ftr-484	512	14	implement	implement	VERB
ftr-484	512	15	the	the	DET
ftr-484	512	16	physical	physical	ADJ
ftr-484	512	17	capital	capital	NOUN
ftr-484	512	18	maintenance	maintenance	NOUN
ftr-484	512	19	concept	concept	NOUN
ftr-484	512	20	in	in	ADP
ftr-484	512	21	a	a	DET
ftr-484	512	22	dynamic	dynamic	ADJ
ftr-484	512	23	inventory	inventory	NOUN
ftr-484	512	24	environment	environment	NOUN
ftr-484	512	25	:	:	PUNCT
ftr-484	512	26	regardless	regardless	ADV
ftr-484	512	27	of	of	ADP
ftr-484	512	28	whether	whether	SCONJ
ftr-484	512	29	or	or	CCONJ
ftr-484	512	30	not	not	PART
ftr-484	512	31	the	the	DET
ftr-484	512	32	same	same	ADJ
ftr-484	512	33	quantities	quantity	NOUN
ftr-484	512	34	of	of	ADP
ftr-484	512	35	specific	specific	ADJ
ftr-484	512	36	items	item	NOUN
ftr-484	512	37	or	or	CCONJ
ftr-484	512	38	the	the	DET
ftr-484	512	39	same	same	ADJ
ftr-484	512	40	items	item	NOUN
ftr-484	512	41	are	be	AUX
ftr-484	512	42	in	in	ADP
ftr-484	512	43	existence	existence	NOUN
ftr-484	512	44	at	at	ADP
ftr-484	512	45	the	the	DET
ftr-484	512	46	close	close	NOUN
ftr-484	512	47	of	of	ADP
ftr-484	512	48	the	the	DET
ftr-484	512	49	year	year	NOUN
ftr-484	512	50	as	as	SCONJ
ftr-484	512	51	were	be	AUX
ftr-484	512	52	on	on	ADP
ftr-484	512	53	hand	hand	NOUN
ftr-484	512	54	at	at	ADP
ftr-484	512	55	the	the	DET
ftr-484	512	56	beginning	beginning	NOUN
ftr-484	512	57	of	of	ADP
ftr-484	512	58	the	the	DET
ftr-484	512	59	year	year	NOUN
ftr-484	512	60	,	,	PUNCT
ftr-484	512	61	the	the	DET
ftr-484	512	62	last	last	ADJ
ftr-484	512	63	-	-	PUNCT
ftr-484	512	64	in	in	NOUN
ftr-484	512	65	,	,	PUNCT
ftr-484	512	66	first	first	ADJ
ftr-484	512	67	-	-	PUNCT
ftr-484	512	68	out	out	ADP
ftr-484	512	69	principle	principle	NOUN
ftr-484	512	70	should	should	AUX
ftr-484	512	71	be	be	AUX
ftr-484	512	72	one	one	NUM
ftr-484	512	73	of	of	ADP
ftr-484	512	74	determining	determine	VERB
ftr-484	512	75	an	an	DET
ftr-484	512	76	aggregate	aggregate	ADJ
ftr-484	512	77	valuation	valuation	NOUN
ftr-484	512	78	of	of	ADP
ftr-484	512	79	an	an	DET
ftr-484	512	80	investment	investment	NOUN
ftr-484	512	81	in	in	ADP
ftr-484	512	82	inventory	inventory	NOUN
ftr-484	512	83	of	of	ADP
ftr-484	512	84	related	related	ADJ
ftr-484	512	85	products	product	NOUN
ftr-484	512	86	on	on	ADP
ftr-484	512	87	a	a	DET
ftr-484	512	88	basis	basis	NOUN
ftr-484	512	89	that	that	PRON
ftr-484	512	90	prevents	prevent	VERB
ftr-484	512	91	the	the	DET
ftr-484	512	92	increasing	increasing	NOUN
ftr-484	512	93	of	of	ADP
ftr-484	512	94	operating	operate	VERB
ftr-484	512	95	profits	profit	NOUN
ftr-484	512	96	through	through	ADP
ftr-484	512	97	writing	write	VERB
ftr-484	512	98	up	up	ADP
ftr-484	512	99	the	the	DET
ftr-484	512	100	valuation	valuation	NOUN
ftr-484	512	101	of	of	ADP
ftr-484	512	102	the	the	DET
ftr-484	512	103	portion	portion	NOUN
ftr-484	512	104	of	of	ADP
ftr-484	512	105	the	the	DET
ftr-484	512	106	ending	end	VERB
ftr-484	512	107	inventory	inventory	NOUN
ftr-484	512	108	investment	investment	NOUN
ftr-484	512	109	which	which	PRON
ftr-484	512	110	represents	represent	VERB
ftr-484	512	111	a	a	DET
ftr-484	512	112	continuing	continue	VERB
ftr-484	512	113	investment	investment	NOUN
ftr-484	512	114	,	,	PUNCT
ftr-484	512	115	as	as	SCONJ
ftr-484	512	116	evidenced	evidence	VERB
ftr-484	512	117	by	by	ADP
ftr-484	512	118	the	the	DET
ftr-484	512	119	fact	fact	NOUN
ftr-484	512	120	that	that	SCONJ
ftr-484	512	121	it	it	PRON
ftr-484	512	122	was	be	AUX
ftr-484	512	123	in	in	ADP
ftr-484	512	124	existence	existence	NOUN
ftr-484	512	125	at	at	ADP
ftr-484	512	126	the	the	DET
ftr-484	512	127	inception	inception	NOUN
ftr-484	512	128	of	of	ADP
ftr-484	512	129	the	the	DET
ftr-484	512	130	fiscal	fiscal	ADJ
ftr-484	512	131	period	period	NOUN
ftr-484	512	132	.	.	PUNCT
ftr-484	513	1	it	it	PRON
ftr-484	513	2	appears	appear	VERB
ftr-484	513	3	only	only	ADV
ftr-484	513	4	reasonable	reasonable	ADJ
ftr-484	513	5	to	to	PART
ftr-484	513	6	explore	explore	VERB
ftr-484	513	7	the	the	DET
ftr-484	513	8	possibilities	possibility	NOUN
ftr-484	513	9	of	of	ADP
ftr-484	513	10	its	its	PRON
ftr-484	513	11	application	application	NOUN
ftr-484	513	12	's	be	AUX
ftr-484	513	13	being	be	AUX
ftr-484	513	14	broadly	broadly	ADV
ftr-484	513	15	interpreted	interpret	VERB
ftr-484	513	16	so	so	SCONJ
ftr-484	513	17	as	as	SCONJ
ftr-484	513	18	to	to	PART
ftr-484	513	19	cover	cover	VERB
ftr-484	513	20	the	the	DET
ftr-484	513	21	cost	cost	NOUN
ftr-484	513	22	elements	element	NOUN
ftr-484	513	23	which	which	PRON
ftr-484	513	24	are	be	AUX
ftr-484	513	25	common	common	ADJ
ftr-484	513	26	to	to	ADP
ftr-484	513	27	all	all	DET
ftr-484	513	28	products	product	NOUN
ftr-484	513	29	,	,	PUNCT
ftr-484	513	30	and	and	CCONJ
ftr-484	513	31	not	not	PART
ftr-484	513	32	literally	literally	ADV
ftr-484	513	33	interpreted	interpret	VERB
ftr-484	513	34	as	as	ADP
ftr-484	513	35	being	be	AUX
ftr-484	513	36	confined	confine	VERB
ftr-484	513	37	to	to	ADP
ftr-484	513	38	the	the	DET
ftr-484	513	39	movement	movement	NOUN
ftr-484	513	40	of	of	ADP
ftr-484	513	41	specific	specific	ADJ
ftr-484	513	42	products	product	NOUN
ftr-484	513	43	whose	whose	DET
ftr-484	513	44	costs	cost	NOUN
ftr-484	513	45	are	be	AUX
ftr-484	513	46	determined	determine	VERB
ftr-484	513	47	from	from	ADP
ftr-484	513	48	these	these	DET
ftr-484	513	49	basic	basic	ADJ
ftr-484	513	50	cost	cost	NOUN
ftr-484	513	51	factors	factor	NOUN
ftr-484	513	52	:	:	PUNCT
ftr-484	513	53	material	material	NOUN
ftr-484	513	54	prices	price	NOUN
ftr-484	513	55	,	,	PUNCT
ftr-484	513	56	occupational	occupational	ADJ
ftr-484	513	57	wage	wage	NOUN
ftr-484	513	58	scales	scale	NOUN
ftr-484	513	59	,	,	PUNCT
ftr-484	513	60	and	and	CCONJ
ftr-484	513	61	burden	burden	NOUN
ftr-484	513	62	or	or	CCONJ
ftr-484	513	63	expense	expense	VERB
ftr-484	513	64	rates.8	rates.8	PROPN
ftr-484	513	65	'	'	PUNCT
ftr-484	513	66	the	the	DET
ftr-484	513	67	dollar	dollar	NOUN
ftr-484	513	68	-	-	PUNCT
ftr-484	513	69	value	value	NOUN
ftr-484	513	70	lifo	lifo	NOUN
ftr-484	513	71	method	method	NOUN
ftr-484	513	72	proposed	propose	VERB
ftr-484	513	73	by	by	ADP
ftr-484	513	74	mcanly	mcanly	ADV
ftr-484	513	75	has	have	VERB
ftr-484	513	76	three	three	NUM
ftr-484	513	77	key	key	ADJ
ftr-484	513	78	elements	element	NOUN
ftr-484	513	79	.	.	PUNCT
ftr-484	514	1	first	first	ADV
ftr-484	514	2	,	,	PUNCT
ftr-484	514	3	inventory	inventory	NOUN
ftr-484	514	4	items	item	NOUN
ftr-484	514	5	are	be	AUX
ftr-484	514	6	combined	combine	VERB
ftr-484	514	7	into	into	ADP
ftr-484	514	8	"	"	PUNCT
ftr-484	514	9	general	general	ADJ
ftr-484	514	10	related	relate	VERB
ftr-484	514	11	product	product	NOUN
ftr-484	514	12	groupings	grouping	NOUN
ftr-484	514	13	,	,	PUNCT
ftr-484	514	14	"	"	PUNCT
ftr-484	514	15	instead	instead	ADV
ftr-484	514	16	of	of	ADP
ftr-484	514	17	treating	treat	VERB
ftr-484	514	18	each	each	DET
ftr-484	514	19	specific	specific	ADJ
ftr-484	514	20	type	type	NOUN
ftr-484	514	21	of	of	ADP
ftr-484	514	22	item	item	NOUN
ftr-484	514	23	as	as	ADP
ftr-484	514	24	a	a	DET
ftr-484	514	25	separate	separate	ADJ
ftr-484	514	26	grouping	grouping	NOUN
ftr-484	514	27	.	.	PUNCT
ftr-484	515	1	2	2	NUM
ftr-484	515	2	second	second	NOUN
ftr-484	515	3	,	,	PUNCT
ftr-484	515	4	the	the	DET
ftr-484	515	5	dollar	dollar	NOUN
ftr-484	515	6	value	value	NOUN
ftr-484	515	7	of	of	ADP
ftr-484	515	8	each	each	DET
ftr-484	515	9	such	such	ADJ
ftr-484	515	10	grouping	grouping	NOUN
ftr-484	515	11	is	be	AUX
ftr-484	515	12	determined	determine	VERB
ftr-484	515	13	by	by	ADP
ftr-484	515	14	pricing	price	VERB
ftr-484	515	15	each	each	DET
ftr-484	515	16	item	item	NOUN
ftr-484	515	17	within	within	ADP
ftr-484	515	18	the	the	DET
ftr-484	515	19	grouping	grouping	NOUN
ftr-484	515	20	at	at	ADP
ftr-484	515	21	the	the	DET
ftr-484	515	22	price	price	NOUN
ftr-484	515	23	level	level	NOUN
ftr-484	515	24	at	at	ADP
ftr-484	515	25	the	the	DET
ftr-484	515	26	beginning	beginning	NOUN
ftr-484	515	27	of	of	ADP
ftr-484	515	28	the	the	DET
ftr-484	515	29	first	first	ADJ
ftr-484	515	30	year	year	NOUN
ftr-484	515	31	for	for	SCONJ
ftr-484	515	32	which	which	DET
ftr-484	515	33	lifo	lifo	NOUN
ftr-484	515	34	was	be	AUX
ftr-484	515	35	elected	elect	VERB
ftr-484	515	36	(	(	PUNCT
ftr-484	515	37	the	the	DET
ftr-484	515	38	"	"	PUNCT
ftr-484	515	39	base	base	NOUN
ftr-484	515	40	year	year	NOUN
ftr-484	515	41	"	"	PUNCT
ftr-484	515	42	)	)	PUNCT
ftr-484	515	43	or	or	CCONJ
ftr-484	515	44	,	,	PUNCT
ftr-484	515	45	if	if	SCONJ
ftr-484	515	46	the	the	DET
ftr-484	515	47	items	item	NOUN
ftr-484	515	48	80	80	NUM
ftr-484	515	49	.	.	PUNCT
ftr-484	516	1	see	see	VERB
ftr-484	516	2	i	i	PRON
ftr-484	516	3	d.	d.	PROPN
ftr-484	516	4	at	at	ADP
ftr-484	516	5	20	20	NUM
ftr-484	516	6	-	-	SYM
ftr-484	516	7	21	21	NUM
ftr-484	516	8	(	(	PUNCT
ftr-484	516	9	"	"	PUNCT
ftr-484	516	10	if	if	SCONJ
ftr-484	516	11	the	the	DET
ftr-484	516	12	term	term	NOUN
ftr-484	516	13	'	'	PUNCT
ftr-484	516	14	units	unit	NOUN
ftr-484	516	15	'	'	PART
ftr-484	516	16	[	[	X
ftr-484	516	17	in	in	ADP
ftr-484	516	18	the	the	DET
ftr-484	516	19	specific	specific	ADJ
ftr-484	516	20	goods	good	NOUN
ftr-484	516	21	lifo	lifo	NOUN
ftr-484	516	22	regulations	regulation	NOUN
ftr-484	516	23	]	]	PUNCT
ftr-484	516	24	is	be	AUX
ftr-484	516	25	construed	construe	VERB
ftr-484	516	26	to	to	PART
ftr-484	516	27	mean	mean	VERB
ftr-484	516	28	units	unit	NOUN
ftr-484	516	29	of	of	ADP
ftr-484	516	30	specific	specific	ADJ
ftr-484	516	31	product	product	NOUN
ftr-484	516	32	design	design	NOUN
ftr-484	516	33	,	,	PUNCT
ftr-484	516	34	its	its	PRON
ftr-484	516	35	application	application	NOUN
ftr-484	516	36	will	will	AUX
ftr-484	516	37	be	be	AUX
ftr-484	516	38	extremely	extremely	ADV
ftr-484	516	39	limited	limit	VERB
ftr-484	516	40	not	not	PART
ftr-484	516	41	only	only	ADV
ftr-484	516	42	because	because	SCONJ
ftr-484	516	43	of	of	ADP
ftr-484	516	44	the	the	DET
ftr-484	516	45	mechanics	mechanic	NOUN
ftr-484	516	46	of	of	ADP
ftr-484	516	47	its	its	PRON
ftr-484	516	48	application	application	NOUN
ftr-484	516	49	but	but	CCONJ
ftr-484	516	50	because	because	SCONJ
ftr-484	516	51	the	the	DET
ftr-484	516	52	resultant	resultant	NOUN
ftr-484	516	53	valuation	valuation	NOUN
ftr-484	516	54	derived	derive	VERB
ftr-484	516	55	from	from	ADP
ftr-484	516	56	its	its	PRON
ftr-484	516	57	use	use	NOUN
ftr-484	516	58	on	on	ADP
ftr-484	516	59	a	a	DET
ftr-484	516	60	specific	specific	ADJ
ftr-484	516	61	product	product	NOUN
ftr-484	516	62	quantity	quantity	NOUN
ftr-484	516	63	basis	basis	NOUN
ftr-484	516	64	may	may	AUX
ftr-484	516	65	not	not	PART
ftr-484	516	66	reflect	reflect	VERB
ftr-484	516	67	an	an	DET
ftr-484	516	68	equitable	equitable	ADJ
ftr-484	516	69	picture	picture	NOUN
ftr-484	516	70	of	of	ADP
ftr-484	516	71	earnings	earning	NOUN
ftr-484	516	72	....	....	PUNCT
ftr-484	516	73	)	)	PUNCT
ftr-484	516	74	;	;	PUNCT
ftr-484	517	1	h.t	h.t	PROPN
ftr-484	517	2	.	.	PROPN
ftr-484	517	3	mcanly	mcanly	ADV
ftr-484	517	4	,	,	PUNCT
ftr-484	517	5	curbing	curb	VERB
ftr-484	517	6	the	the	DET
ftr-484	517	7	effect	effect	NOUN
ftr-484	517	8	of	of	ADP
ftr-484	517	9	our	our	PRON
ftr-484	517	10	erratic	erratic	ADJ
ftr-484	517	11	dollar	dollar	NOUN
ftr-484	517	12	in	in	ADP
ftr-484	517	13	pricing	pricing	NOUN
ftr-484	517	14	inventories	inventory	NOUN
ftr-484	517	15	and	and	CCONJ
ftr-484	517	16	providing	provide	VERB
ftr-484	517	17	for	for	ADP
ftr-484	517	18	depreciation	depreciation	NOUN
ftr-484	517	19	,	,	PUNCT
ftr-484	517	20	in	in	ADP
ftr-484	517	21	dollar	dollar	NOUN
ftr-484	517	22	value	value	NOUN
ftr-484	517	23	lifo	lifo	NOUN
ftr-484	517	24	-	-	PUNCT
ftr-484	517	25	cost	cost	NOUN
ftr-484	517	26	accounting	accounting	NOUN
ftr-484	517	27	concepts	concept	NOUN
ftr-484	517	28	-	-	PUNCT
ftr-484	517	29	management	management	NOUN
ftr-484	517	30	services	service	NOUN
ftr-484	517	31	60	60	NUM
ftr-484	517	32	,	,	PUNCT
ftr-484	517	33	66	66	NUM
ftr-484	517	34	(	(	PUNCT
ftr-484	517	35	n.d	n.d	PROPN
ftr-484	517	36	.	.	PROPN
ftr-484	517	37	)	)	PUNCT
ftr-484	518	1	(	(	PUNCT
ftr-484	518	2	if	if	SCONJ
ftr-484	518	3	lifo	lifo	NOUN
ftr-484	518	4	is	be	AUX
ftr-484	518	5	applied	apply	VERB
ftr-484	518	6	to	to	ADP
ftr-484	518	7	specific	specific	ADJ
ftr-484	518	8	items	item	NOUN
ftr-484	518	9	instead	instead	ADV
ftr-484	518	10	of	of	ADP
ftr-484	518	11	a	a	DET
ftr-484	518	12	group	group	NOUN
ftr-484	518	13	of	of	ADP
ftr-484	518	14	related	related	ADJ
ftr-484	518	15	products	product	NOUN
ftr-484	518	16	,	,	PUNCT
ftr-484	518	17	"	"	PUNCT
ftr-484	518	18	income	income	NOUN
ftr-484	518	19	will	will	AUX
ftr-484	518	20	not	not	PART
ftr-484	518	21	be	be	AUX
ftr-484	518	22	clearly	clearly	ADV
ftr-484	518	23	or	or	CCONJ
ftr-484	518	24	correctly	correctly	ADV
ftr-484	518	25	reflected	reflect	VERB
ftr-484	518	26	"	"	PUNCT
ftr-484	518	27	)	)	PUNCT
ftr-484	518	28	.	.	PUNCT
ftr-484	519	1	81	81	NUM
ftr-484	519	2	.	.	PUNCT
ftr-484	520	1	h.t	h.t	PROPN
ftr-484	520	2	.	.	PROPN
ftr-484	520	3	mcanly	mcanly	ADV
ftr-484	520	4	,	,	PUNCT
ftr-484	520	5	origin	origin	NOUN
ftr-484	520	6	of	of	ADP
ftr-484	520	7	the	the	DET
ftr-484	520	8	dollar	dollar	NOUN
ftr-484	520	9	value	value	NOUN
ftr-484	520	10	lifo	lifo	NOUN
ftr-484	520	11	method	method	NOUN
ftr-484	520	12	,	,	PUNCT
ftr-484	520	13	in	in	ADP
ftr-484	520	14	selected	select	VERB
ftr-484	520	15	writings	writing	NOUN
ftr-484	520	16	on	on	ADP
ftr-484	520	17	accounting	account	VERB
ftr-484	520	18	and	and	CCONJ
ftr-484	520	19	related	related	ADJ
ftr-484	520	20	subjects	subject	NOUN
ftr-484	520	21	17	17	NUM
ftr-484	520	22	,	,	PUNCT
ftr-484	520	23	20	20	NUM
ftr-484	520	24	(	(	PUNCT
ftr-484	520	25	n.d	n.d	PROPN
ftr-484	520	26	.	.	PROPN
ftr-484	520	27	)	)	PUNCT
ftr-484	520	28	.	.	PUNCT
ftr-484	521	1	82	82	NUM
ftr-484	521	2	.	.	PUNCT
ftr-484	522	1	i	i	PRON
ftr-484	522	2	d.	d.	PROPN
ftr-484	522	3	at	at	ADP
ftr-484	522	4	23	23	NUM
ftr-484	522	5	-	-	SYM
ftr-484	522	6	24	24	NUM
ftr-484	522	7	.	.	PUNCT
ftr-484	523	1	these	these	DET
ftr-484	523	2	groupings	grouping	NOUN
ftr-484	523	3	were	be	AUX
ftr-484	523	4	later	later	ADV
ftr-484	523	5	referred	refer	VERB
ftr-484	523	6	to	to	ADP
ftr-484	523	7	as	as	ADP
ftr-484	523	8	"	"	PUNCT
ftr-484	523	9	pools	pool	NOUN
ftr-484	523	10	.	.	PUNCT
ftr-484	523	11	"	"	PUNCT
ftr-484	524	1	see	see	VERB
ftr-484	524	2	regs	reg	NOUN
ftr-484	524	3	.	.	PUNCT
ftr-484	525	1	§	§	PROPN
ftr-484	525	2	1.472	1.472	NUM
ftr-484	525	3	-	-	SYM
ftr-484	525	4	8(b	8(b	NUM
ftr-484	525	5	)	)	PUNCT
ftr-484	525	6	.	.	PUNCT
ftr-484	526	1	[	[	X
ftr-484	526	2	vol	vol	NOUN
ftr-484	526	3	.	.	PUNCT
ftr-484	527	1	2:10	2:10	NUM
ftr-484	527	2	demysti	demysti	NOUN
ftr-484	527	3	fing	fing	NOUN
ftr-484	527	4	lifo	lifo	NOUN
ftr-484	527	5	did	do	AUX
ftr-484	527	6	not	not	PART
ftr-484	527	7	exist	exist	VERB
ftr-484	527	8	at	at	ADP
ftr-484	527	9	that	that	DET
ftr-484	527	10	time	time	NOUN
ftr-484	527	11	,	,	PUNCT
ftr-484	527	12	at	at	ADP
ftr-484	527	13	a	a	DET
ftr-484	527	14	cost	cost	NOUN
ftr-484	527	15	constructed	construct	VERB
ftr-484	527	16	for	for	ADP
ftr-484	527	17	the	the	DET
ftr-484	527	18	price	price	NOUN
ftr-484	527	19	level	level	NOUN
ftr-484	527	20	at	at	ADP
ftr-484	527	21	that	that	DET
ftr-484	527	22	time.83	time.83	ADJ
ftr-484	527	23	third	third	NOUN
ftr-484	527	24	,	,	PUNCT
ftr-484	527	25	to	to	ADP
ftr-484	527	26	the	the	DET
ftr-484	527	27	extent	extent	NOUN
ftr-484	527	28	the	the	DET
ftr-484	527	29	base	base	NOUN
ftr-484	527	30	-	-	PUNCT
ftr-484	527	31	year	year	NOUN
ftr-484	527	32	cost	cost	NOUN
ftr-484	527	33	of	of	ADP
ftr-484	527	34	inventory	inventory	NOUN
ftr-484	527	35	exceeds	exceed	VERB
ftr-484	527	36	the	the	DET
ftr-484	527	37	baseyear	baseyear	ADJ
ftr-484	527	38	cost	cost	NOUN
ftr-484	527	39	of	of	ADP
ftr-484	527	40	the	the	DET
ftr-484	527	41	inventory	inventory	NOUN
ftr-484	527	42	for	for	ADP
ftr-484	527	43	the	the	DET
ftr-484	527	44	prior	prior	ADJ
ftr-484	527	45	year	year	NOUN
ftr-484	527	46	,	,	PUNCT
ftr-484	527	47	an	an	DET
ftr-484	527	48	increment	increment	NOUN
ftr-484	527	49	occurs	occur	VERB
ftr-484	527	50	,	,	PUNCT
ftr-484	527	51	which	which	PRON
ftr-484	527	52	is	be	AUX
ftr-484	527	53	priced	price	VERB
ftr-484	527	54	at	at	ADP
ftr-484	527	55	current	current	ADJ
ftr-484	527	56	-	-	PUNCT
ftr-484	527	57	year	year	NOUN
ftr-484	527	58	costs	cost	NOUN
ftr-484	527	59	.	.	PUNCT
ftr-484	527	60	'	'	PUNCT
ftr-484	528	1	decrements	decrement	NOUN
ftr-484	528	2	,	,	PUNCT
ftr-484	528	3	on	on	ADP
ftr-484	528	4	the	the	DET
ftr-484	528	5	other	other	ADJ
ftr-484	528	6	hand	hand	NOUN
ftr-484	528	7	,	,	PUNCT
ftr-484	528	8	are	be	AUX
ftr-484	528	9	removed	remove	VERB
ftr-484	528	10	from	from	ADP
ftr-484	528	11	sequential	sequential	ADJ
ftr-484	528	12	layers	layer	NOUN
ftr-484	528	13	of	of	ADP
ftr-484	528	14	increment	increment	NOUN
ftr-484	528	15	in	in	ADP
ftr-484	528	16	reverse	reverse	ADJ
ftr-484	528	17	chronological	chronological	ADJ
ftr-484	528	18	order	order	NOUN
ftr-484	528	19	.	.	PUNCT
ftr-484	529	1	the	the	DET
ftr-484	529	2	dollar	dollar	NOUN
ftr-484	529	3	-	-	PUNCT
ftr-484	529	4	value	value	NOUN
ftr-484	529	5	regulations	regulation	NOUN
ftr-484	529	6	have	have	AUX
ftr-484	529	7	adopted	adopt	VERB
ftr-484	529	8	these	these	DET
ftr-484	529	9	same	same	ADJ
ftr-484	529	10	concepts	concept	NOUN
ftr-484	529	11	,	,	PUNCT
ftr-484	529	12	albeit	albeit	SCONJ
ftr-484	529	13	in	in	ADP
ftr-484	529	14	greater	great	ADJ
ftr-484	529	15	detail.8	detail.8	NOUN
ftr-484	529	16	'	'	PUNCT
ftr-484	529	17	by	by	ADP
ftr-484	529	18	referring	refer	VERB
ftr-484	529	19	to	to	ADP
ftr-484	529	20	the	the	DET
ftr-484	529	21	"	"	PUNCT
ftr-484	529	22	so	so	ADV
ftr-484	529	23	-	-	PUNCT
ftr-484	529	24	called	call	VERB
ftr-484	529	25	'	'	PUNCT
ftr-484	529	26	dollar	dollar	NOUN
ftr-484	529	27	-	-	PUNCT
ftr-484	529	28	value	value	NOUN
ftr-484	529	29	'	'	PUNCT
ftr-484	529	30	method	method	NOUN
ftr-484	529	31	,	,	PUNCT
ftr-484	529	32	''	''	PUNCT
ftr-484	529	33	6	6	NUM
ftr-484	529	34	the	the	DET
ftr-484	529	35	regulations	regulation	NOUN
ftr-484	529	36	appear	appear	VERB
ftr-484	529	37	to	to	PART
ftr-484	529	38	have	have	AUX
ftr-484	529	39	incorporated	incorporate	VERB
ftr-484	529	40	the	the	DET
ftr-484	529	41	method	method	NOUN
ftr-484	529	42	developed	develop	VERB
ftr-484	529	43	by	by	ADP
ftr-484	529	44	mcanly	mcanly	ADV
ftr-484	529	45	,	,	PUNCT
ftr-484	529	46	which	which	PRON
ftr-484	529	47	was	be	AUX
ftr-484	529	48	being	be	AUX
ftr-484	529	49	used	use	VERB
ftr-484	529	50	by	by	ADP
ftr-484	529	51	taxpayers	taxpayer	NOUN
ftr-484	529	52	when	when	SCONJ
ftr-484	529	53	the	the	DET
ftr-484	529	54	regulations	regulation	NOUN
ftr-484	529	55	were	be	AUX
ftr-484	529	56	adopted	adopt	VERB
ftr-484	529	57	.	.	PUNCT
ftr-484	529	58	'	'	PUNCT
ftr-484	530	1	although	although	SCONJ
ftr-484	530	2	the	the	DET
ftr-484	530	3	dollar	dollar	NOUN
ftr-484	530	4	-	-	PUNCT
ftr-484	530	5	value	value	NOUN
ftr-484	530	6	method	method	NOUN
ftr-484	530	7	eliminates	eliminate	VERB
ftr-484	530	8	the	the	DET
ftr-484	530	9	comparison	comparison	NOUN
ftr-484	530	10	of	of	ADP
ftr-484	530	11	physical	physical	ADJ
ftr-484	530	12	quantities	quantity	NOUN
ftr-484	530	13	of	of	ADP
ftr-484	530	14	similar	similar	ADJ
ftr-484	530	15	inventory	inventory	NOUN
ftr-484	530	16	items	item	NOUN
ftr-484	530	17	from	from	ADP
ftr-484	530	18	year	year	NOUN
ftr-484	530	19	to	to	ADP
ftr-484	530	20	year	year	NOUN
ftr-484	530	21	,	,	PUNCT
ftr-484	530	22	the	the	DET
ftr-484	530	23	physical	physical	ADJ
ftr-484	530	24	composition	composition	NOUN
ftr-484	530	25	of	of	ADP
ftr-484	530	26	inventory	inventory	NOUN
ftr-484	530	27	items	item	NOUN
ftr-484	530	28	is	be	AUX
ftr-484	530	29	not	not	PART
ftr-484	530	30	ignored	ignore	VERB
ftr-484	530	31	.	.	PUNCT
ftr-484	531	1	first	first	ADV
ftr-484	531	2	,	,	PUNCT
ftr-484	531	3	characteristics	characteristic	NOUN
ftr-484	531	4	of	of	ADP
ftr-484	531	5	inventory	inventory	NOUN
ftr-484	531	6	items	item	NOUN
ftr-484	531	7	,	,	PUNCT
ftr-484	531	8	and	and	CCONJ
ftr-484	531	9	,	,	PUNCT
ftr-484	531	10	in	in	ADP
ftr-484	531	11	some	some	DET
ftr-484	531	12	cases	case	NOUN
ftr-484	531	13	,	,	PUNCT
ftr-484	531	14	of	of	ADP
ftr-484	531	15	business	business	NOUN
ftr-484	531	16	activities	activity	NOUN
ftr-484	531	17	in	in	ADP
ftr-484	531	18	connection	connection	NOUN
ftr-484	531	19	with	with	ADP
ftr-484	531	20	such	such	ADJ
ftr-484	531	21	items	item	NOUN
ftr-484	531	22	,	,	PUNCT
ftr-484	531	23	are	be	AUX
ftr-484	531	24	relevant	relevant	ADJ
ftr-484	531	25	in	in	ADP
ftr-484	531	26	grouping	group	VERB
ftr-484	531	27	items	item	NOUN
ftr-484	531	28	in	in	ADP
ftr-484	531	29	pools.ss	pools.ss	PROPN
ftr-484	531	30	although	although	SCONJ
ftr-484	531	31	a	a	DET
ftr-484	531	32	detailed	detailed	ADJ
ftr-484	531	33	discussion	discussion	NOUN
ftr-484	531	34	of	of	ADP
ftr-484	531	35	pooling	pooling	NOUN
ftr-484	531	36	is	be	AUX
ftr-484	531	37	beyond	beyond	ADP
ftr-484	531	38	the	the	DET
ftr-484	531	39	scope	scope	NOUN
ftr-484	531	40	of	of	ADP
ftr-484	531	41	this	this	DET
ftr-484	531	42	article	article	NOUN
ftr-484	531	43	,	,	PUNCT
ftr-484	531	44	dividing	divide	VERB
ftr-484	531	45	inventory	inventory	NOUN
ftr-484	531	46	into	into	ADP
ftr-484	531	47	dollar	dollar	NOUN
ftr-484	531	48	-	-	PUNCT
ftr-484	531	49	value	value	NOUN
ftr-484	531	50	lifo	lifo	NOUN
ftr-484	531	51	pools	pool	NOUN
ftr-484	531	52	is	be	AUX
ftr-484	531	53	another	another	DET
ftr-484	531	54	source	source	NOUN
ftr-484	531	55	of	of	ADP
ftr-484	531	56	complexity	complexity	NOUN
ftr-484	531	57	in	in	ADP
ftr-484	531	58	lifo	lifo	NOUN
ftr-484	531	59	for	for	ADP
ftr-484	531	60	83	83	NUM
ftr-484	531	61	.	.	PUNCT
ftr-484	532	1	h.t	h.t	PROPN
ftr-484	532	2	.	.	PROPN
ftr-484	532	3	mcanly	mcanly	ADV
ftr-484	532	4	,	,	PUNCT
ftr-484	532	5	origin	origin	NOUN
ftr-484	532	6	of	of	ADP
ftr-484	532	7	the	the	DET
ftr-484	532	8	dollar	dollar	NOUN
ftr-484	532	9	value	value	NOUN
ftr-484	532	10	lifo	lifo	NOUN
ftr-484	532	11	method	method	NOUN
ftr-484	532	12	,	,	PUNCT
ftr-484	532	13	in	in	ADP
ftr-484	532	14	selected	select	VERB
ftr-484	532	15	writings	writing	NOUN
ftr-484	532	16	on	on	ADP
ftr-484	532	17	accounting	account	VERB
ftr-484	532	18	and	and	CCONJ
ftr-484	532	19	related	related	ADJ
ftr-484	532	20	subjects	subject	NOUN
ftr-484	532	21	17	17	NUM
ftr-484	532	22	,	,	PUNCT
ftr-484	532	23	23	23	NUM
ftr-484	532	24	(	(	PUNCT
ftr-484	532	25	n.d	n.d	PROPN
ftr-484	532	26	.	.	PROPN
ftr-484	532	27	)	)	PUNCT
ftr-484	532	28	.	.	PUNCT
ftr-484	533	1	although	although	SCONJ
ftr-484	533	2	mcanly	mcanly	ADV
ftr-484	533	3	refers	refer	VERB
ftr-484	533	4	to	to	ADP
ftr-484	533	5	the	the	DET
ftr-484	533	6	beginning	beginning	NOUN
ftr-484	533	7	of	of	ADP
ftr-484	533	8	the	the	DET
ftr-484	533	9	year	year	NOUN
ftr-484	533	10	,	,	PUNCT
ftr-484	533	11	the	the	DET
ftr-484	533	12	example	example	NOUN
ftr-484	533	13	to	to	PART
ftr-484	533	14	which	which	PRON
ftr-484	533	15	he	he	PRON
ftr-484	533	16	refers	refer	VERB
ftr-484	533	17	involves	involve	VERB
ftr-484	533	18	the	the	DET
ftr-484	533	19	first	first	ADJ
ftr-484	533	20	year	year	NOUN
ftr-484	533	21	for	for	ADP
ftr-484	533	22	adopting	adopt	VERB
ftr-484	533	23	lifo	lifo	NOUN
ftr-484	533	24	.	.	PUNCT
ftr-484	534	1	the	the	DET
ftr-484	534	2	regulations	regulation	NOUN
ftr-484	534	3	generally	generally	ADV
ftr-484	534	4	refer	refer	VERB
ftr-484	534	5	to	to	ADP
ftr-484	534	6	the	the	DET
ftr-484	534	7	first	first	ADJ
ftr-484	534	8	year	year	NOUN
ftr-484	534	9	for	for	ADP
ftr-484	534	10	adopting	adopt	VERB
ftr-484	534	11	lifo	lifo	NOUN
ftr-484	534	12	as	as	ADP
ftr-484	534	13	the	the	DET
ftr-484	534	14	"	"	PUNCT
ftr-484	534	15	base	base	ADJ
ftr-484	534	16	year	year	NOUN
ftr-484	534	17	.	.	PUNCT
ftr-484	534	18	"	"	PUNCT
ftr-484	535	1	see	see	VERB
ftr-484	535	2	regs	reg	NOUN
ftr-484	535	3	.	.	PUNCT
ftr-484	536	1	§	§	PROPN
ftr-484	536	2	1.472	1.472	NUM
ftr-484	536	3	-	-	SYM
ftr-484	536	4	8(a	8(a	NUM
ftr-484	536	5	)	)	PUNCT
ftr-484	536	6	.	.	PUNCT
ftr-484	537	1	as	as	SCONJ
ftr-484	537	2	discussed	discuss	VERB
ftr-484	537	3	below	below	ADV
ftr-484	537	4	,	,	PUNCT
ftr-484	537	5	the	the	DET
ftr-484	537	6	regulations	regulation	NOUN
ftr-484	537	7	also	also	ADV
ftr-484	537	8	authorize	authorize	VERB
ftr-484	537	9	different	different	ADJ
ftr-484	537	10	methods	method	NOUN
ftr-484	537	11	of	of	ADP
ftr-484	537	12	determining	determine	VERB
ftr-484	537	13	the	the	DET
ftr-484	537	14	lifo	lifo	NOUN
ftr-484	537	15	value	value	NOUN
ftr-484	537	16	,	,	PUNCT
ftr-484	537	17	some	some	PRON
ftr-484	537	18	of	of	ADP
ftr-484	537	19	which	which	PRON
ftr-484	537	20	are	be	AUX
ftr-484	537	21	based	base	VERB
ftr-484	537	22	on	on	ADP
ftr-484	537	23	pricing	price	VERB
ftr-484	537	24	inventory	inventory	NOUN
ftr-484	537	25	items	item	NOUN
ftr-484	537	26	as	as	ADP
ftr-484	537	27	of	of	ADP
ftr-484	537	28	the	the	DET
ftr-484	537	29	beginning	beginning	NOUN
ftr-484	537	30	of	of	ADP
ftr-484	537	31	the	the	DET
ftr-484	537	32	taxable	taxable	ADJ
ftr-484	537	33	year	year	NOUN
ftr-484	537	34	,	,	PUNCT
ftr-484	537	35	while	while	SCONJ
ftr-484	537	36	others	other	NOUN
ftr-484	537	37	are	be	AUX
ftr-484	537	38	based	base	VERB
ftr-484	537	39	on	on	ADP
ftr-484	537	40	pricing	pricing	NOUN
ftr-484	537	41	as	as	ADP
ftr-484	537	42	of	of	ADP
ftr-484	537	43	the	the	DET
ftr-484	537	44	base	base	NOUN
ftr-484	537	45	year	year	NOUN
ftr-484	537	46	.	.	PUNCT
ftr-484	538	1	see	see	VERB
ftr-484	538	2	regs	reg	NOUN
ftr-484	538	3	.	.	PUNCT
ftr-484	539	1	§	§	PROPN
ftr-484	539	2	1.472	1.472	NUM
ftr-484	539	3	-	-	SYM
ftr-484	539	4	8(e	8(e	NUM
ftr-484	539	5	)	)	PUNCT
ftr-484	539	6	.	.	PUNCT
ftr-484	540	1	84	84	NUM
ftr-484	540	2	.	.	PUNCT
ftr-484	541	1	h.t	h.t	PROPN
ftr-484	541	2	.	.	PROPN
ftr-484	541	3	mcanly	mcanly	ADV
ftr-484	541	4	,	,	PUNCT
ftr-484	541	5	origin	origin	NOUN
ftr-484	541	6	of	of	ADP
ftr-484	541	7	the	the	DET
ftr-484	541	8	dollar	dollar	NOUN
ftr-484	541	9	value	value	NOUN
ftr-484	541	10	lifo	lifo	NOUN
ftr-484	541	11	method	method	NOUN
ftr-484	541	12	,	,	PUNCT
ftr-484	541	13	in	in	ADP
ftr-484	541	14	selected	select	VERB
ftr-484	541	15	writings	writing	NOUN
ftr-484	541	16	on	on	ADP
ftr-484	541	17	accounting	account	VERB
ftr-484	541	18	and	and	CCONJ
ftr-484	541	19	related	related	ADJ
ftr-484	541	20	subjects	subject	NOUN
ftr-484	541	21	17	17	NUM
ftr-484	541	22	,	,	PUNCT
ftr-484	541	23	23	23	NUM
ftr-484	541	24	(	(	PUNCT
ftr-484	541	25	n.d	n.d	PROPN
ftr-484	541	26	.	.	PROPN
ftr-484	541	27	)	)	PUNCT
ftr-484	541	28	.	.	PUNCT
ftr-484	542	1	85	85	NUM
ftr-484	542	2	.	.	PUNCT
ftr-484	543	1	see	see	VERB
ftr-484	543	2	regs	reg	NOUN
ftr-484	543	3	.	.	PUNCT
ftr-484	544	1	§	§	PROPN
ftr-484	544	2	1.472	1.472	NUM
ftr-484	544	3	-	-	SYM
ftr-484	544	4	8	8	NUM
ftr-484	544	5	.	.	PUNCT
ftr-484	544	6	86	86	NUM
ftr-484	544	7	.	.	PUNCT
ftr-484	545	1	see	see	VERB
ftr-484	545	2	regs	reg	NOUN
ftr-484	545	3	.	.	PUNCT
ftr-484	546	1	§	§	PROPN
ftr-484	546	2	1.472	1.472	NUM
ftr-484	546	3	-	-	PUNCT
ftr-484	546	4	1(1	1(1	NUM
ftr-484	546	5	)	)	PUNCT
ftr-484	546	6	.	.	PUNCT
ftr-484	547	1	87	87	NUM
ftr-484	547	2	.	.	PUNCT
ftr-484	548	1	that	that	PRON
ftr-484	548	2	tax	tax	NOUN
ftr-484	548	3	provisions	provision	NOUN
ftr-484	548	4	are	be	AUX
ftr-484	548	5	often	often	ADV
ftr-484	548	6	based	base	VERB
ftr-484	548	7	on	on	ADP
ftr-484	548	8	current	current	ADJ
ftr-484	548	9	business	business	NOUN
ftr-484	548	10	and	and	CCONJ
ftr-484	548	11	accounting	accounting	NOUN
ftr-484	548	12	practices	practice	NOUN
ftr-484	548	13	was	be	AUX
ftr-484	548	14	apparently	apparently	ADV
ftr-484	548	15	no	no	DET
ftr-484	548	16	surprise	surprise	NOUN
ftr-484	548	17	to	to	PART
ftr-484	548	18	mcanly	mcanly	ADV
ftr-484	548	19	,	,	PUNCT
ftr-484	548	20	who	who	PRON
ftr-484	548	21	observed	observe	VERB
ftr-484	548	22	:	:	PUNCT
ftr-484	548	23	"	"	PUNCT
ftr-484	548	24	normally	normally	ADV
ftr-484	548	25	and	and	CCONJ
ftr-484	548	26	naturally	naturally	ADV
ftr-484	548	27	,	,	PUNCT
ftr-484	548	28	the	the	DET
ftr-484	548	29	interpretation	interpretation	NOUN
ftr-484	548	30	of	of	ADP
ftr-484	548	31	legislative	legislative	ADJ
ftr-484	548	32	provisions	provision	NOUN
ftr-484	548	33	follow	follow	VERB
ftr-484	548	34	,	,	PUNCT
ftr-484	548	35	but	but	CCONJ
ftr-484	548	36	rarely	rarely	ADV
ftr-484	548	37	precede	precede	VERB
ftr-484	548	38	,	,	PUNCT
ftr-484	548	39	business	business	NOUN
ftr-484	548	40	practice	practice	NOUN
ftr-484	548	41	.	.	PUNCT
ftr-484	548	42	"	"	PUNCT
ftr-484	549	1	h.	h.	PROPN
ftr-484	549	2	t.	t.	PROPN
ftr-484	549	3	mcanly	mcanly	ADV
ftr-484	549	4	,	,	PUNCT
ftr-484	549	5	a	a	DET
ftr-484	549	6	practical	practical	ADJ
ftr-484	549	7	method	method	NOUN
ftr-484	549	8	of	of	ADP
ftr-484	549	9	keeping	keep	VERB
ftr-484	549	10	inflation	inflation	NOUN
ftr-484	549	11	out	out	ADP
ftr-484	549	12	of	of	ADP
ftr-484	549	13	inventory	inventory	NOUN
ftr-484	549	14	valuations	valuation	NOUN
ftr-484	549	15	,	,	PUNCT
ftr-484	549	16	in	in	ADP
ftr-484	549	17	dollar	dollar	NOUN
ftr-484	549	18	value	value	NOUN
ftr-484	549	19	lifo	lifo	NOUN
ftr-484	549	20	-	-	PUNCT
ftr-484	549	21	cost	cost	NOUN
ftr-484	549	22	accounting	accounting	NOUN
ftr-484	549	23	concepts	concept	NOUN
ftr-484	549	24	-	-	PUNCT
ftr-484	549	25	management	management	NOUN
ftr-484	549	26	services	service	NOUN
ftr-484	549	27	39	39	NUM
ftr-484	549	28	(	(	PUNCT
ftr-484	549	29	n.d	n.d	PROPN
ftr-484	549	30	.	.	PROPN
ftr-484	549	31	)	)	PUNCT
ftr-484	549	32	;	;	PUNCT
ftr-484	549	33	see	see	VERB
ftr-484	549	34	beneficial	beneficial	PROPN
ftr-484	549	35	corp	corp	PROPN
ftr-484	549	36	.	.	PROPN
ftr-484	550	1	v.	v.	PROPN
ftr-484	550	2	united	united	PROPN
ftr-484	550	3	states	states	PROPN
ftr-484	550	4	,	,	PUNCT
ftr-484	550	5	814	814	NUM
ftr-484	550	6	f.2d	f.2d	NOUN
ftr-484	550	7	1570	1570	NUM
ftr-484	550	8	,	,	PUNCT
ftr-484	550	9	1573	1573	NUM
ftr-484	550	10	(	(	PUNCT
ftr-484	550	11	fed	fed	PROPN
ftr-484	550	12	.	.	PUNCT
ftr-484	550	13	cir	cir	PROPN
ftr-484	550	14	.	.	PROPN
ftr-484	550	15	1987	1987	NUM
ftr-484	550	16	)	)	PUNCT
ftr-484	551	1	(	(	PUNCT
ftr-484	551	2	"	"	PUNCT
ftr-484	551	3	it	it	PRON
ftr-484	551	4	would	would	AUX
ftr-484	551	5	be	be	AUX
ftr-484	551	6	unreasonable	unreasonable	ADJ
ftr-484	551	7	to	to	PART
ftr-484	551	8	presume	presume	VERB
ftr-484	551	9	that	that	SCONJ
ftr-484	551	10	congress	congress	PROPN
ftr-484	551	11	had	have	AUX
ftr-484	551	12	adopted	adopt	VERB
ftr-484	551	13	a	a	DET
ftr-484	551	14	statutory	statutory	ADJ
ftr-484	551	15	term	term	NOUN
ftr-484	551	16	,	,	PUNCT
ftr-484	551	17	whose	whose	DET
ftr-484	551	18	sole	sole	ADJ
ftr-484	551	19	meaning	meaning	NOUN
ftr-484	551	20	was	be	AUX
ftr-484	551	21	well	well	ADV
ftr-484	551	22	established	establish	VERB
ftr-484	551	23	in	in	ADP
ftr-484	551	24	the	the	DET
ftr-484	551	25	[	[	X
ftr-484	551	26	accounting	accounting	NOUN
ftr-484	551	27	]	]	PUNCT
ftr-484	551	28	field	field	NOUN
ftr-484	551	29	,	,	PUNCT
ftr-484	551	30	in	in	ADP
ftr-484	551	31	a	a	DET
ftr-484	551	32	manner	manner	NOUN
ftr-484	551	33	contrary	contrary	ADV
ftr-484	551	34	to	to	ADP
ftr-484	551	35	that	that	PRON
ftr-484	551	36	established	establish	VERB
ftr-484	551	37	meaning	meaning	NOUN
ftr-484	551	38	without	without	ADP
ftr-484	551	39	explicit	explicit	ADJ
ftr-484	551	40	indication	indication	NOUN
ftr-484	551	41	to	to	ADP
ftr-484	551	42	that	that	DET
ftr-484	551	43	effect	effect	NOUN
ftr-484	551	44	"	"	PUNCT
ftr-484	551	45	)	)	PUNCT
ftr-484	551	46	.	.	PUNCT
ftr-484	552	1	88	88	NUM
ftr-484	552	2	.	.	PUNCT
ftr-484	553	1	see	see	VERB
ftr-484	553	2	regs	reg	NOUN
ftr-484	553	3	.	.	PUNCT
ftr-484	554	1	§	§	PROPN
ftr-484	554	2	1.472	1.472	NUM
ftr-484	554	3	-	-	SYM
ftr-484	554	4	8(b	8(b	NUM
ftr-484	554	5	)	)	PUNCT
ftr-484	554	6	,	,	PUNCT
ftr-484	554	7	(	(	PUNCT
ftr-484	554	8	c	c	NOUN
ftr-484	554	9	)	)	PUNCT
ftr-484	554	10	.	.	PUNCT
ftr-484	555	1	for	for	ADP
ftr-484	555	2	example	example	NOUN
ftr-484	555	3	,	,	PUNCT
ftr-484	555	4	manufacturers	manufacturer	NOUN
ftr-484	555	5	and	and	CCONJ
ftr-484	555	6	processors	processor	NOUN
ftr-484	555	7	must	must	AUX
ftr-484	555	8	form	form	VERB
ftr-484	555	9	inventory	inventory	NOUN
ftr-484	555	10	pools	pool	NOUN
ftr-484	555	11	based	base	VERB
ftr-484	555	12	either	either	CCONJ
ftr-484	555	13	on	on	ADP
ftr-484	555	14	"	"	PUNCT
ftr-484	555	15	natural	natural	ADJ
ftr-484	555	16	business	business	NOUN
ftr-484	555	17	unit	unit	NOUN
ftr-484	555	18	"	"	PUNCT
ftr-484	555	19	or	or	CCONJ
ftr-484	555	20	"	"	PUNCT
ftr-484	555	21	multiple	multiple	ADJ
ftr-484	555	22	pool	pool	NOUN
ftr-484	555	23	"	"	PUNCT
ftr-484	555	24	approaches	approach	NOUN
ftr-484	555	25	.	.	PUNCT
ftr-484	556	1	regs	reg	NOUN
ftr-484	556	2	.	.	PUNCT
ftr-484	557	1	§	§	PROPN
ftr-484	557	2	1.472	1.472	NUM
ftr-484	557	3	-	-	SYM
ftr-484	557	4	8(b)(1	8(b)(1	NUM
ftr-484	557	5	)	)	PUNCT
ftr-484	557	6	.	.	PUNCT
ftr-484	558	1	a	a	DET
ftr-484	558	2	natural	natural	ADJ
ftr-484	558	3	business	business	NOUN
ftr-484	558	4	unit	unit	NOUN
ftr-484	558	5	"	"	PUNCT
ftr-484	558	6	ordinarily	ordinarily	ADV
ftr-484	558	7	consists	consist	VERB
ftr-484	558	8	of	of	ADP
ftr-484	558	9	the	the	DET
ftr-484	558	10	entire	entire	ADJ
ftr-484	558	11	productive	productive	ADJ
ftr-484	558	12	activity	activity	NOUN
ftr-484	558	13	of	of	ADP
ftr-484	558	14	the	the	DET
ftr-484	558	15	enterprise	enterprise	NOUN
ftr-484	558	16	within	within	ADP
ftr-484	558	17	one	one	NUM
ftr-484	558	18	product	product	NOUN
ftr-484	558	19	line	line	NOUN
ftr-484	558	20	or	or	CCONJ
ftr-484	558	21	within	within	ADP
ftr-484	558	22	two	two	NUM
ftr-484	558	23	or	or	CCONJ
ftr-484	558	24	more	more	ADV
ftr-484	558	25	related	relate	VERB
ftr-484	558	26	product	product	NOUN
ftr-484	558	27	lines	line	NOUN
ftr-484	558	28	.	.	PUNCT
ftr-484	558	29	"	"	PUNCT
ftr-484	558	30	regs	reg	NOUN
ftr-484	558	31	.	.	PUNCT
ftr-484	559	1	§	§	PROPN
ftr-484	559	2	1.472	1.472	NUM
ftr-484	559	3	-	-	SYM
ftr-484	559	4	8(b)(2)(i	8(b)(2)(i	NUM
ftr-484	559	5	)	)	PUNCT
ftr-484	559	6	.	.	PUNCT
ftr-484	560	1	multiple	multiple	ADJ
ftr-484	560	2	pools	pool	NOUN
ftr-484	560	3	"	"	PUNCT
ftr-484	560	4	ordinarily	ordinarily	ADV
ftr-484	560	5	consist	consist	VERB
ftr-484	560	6	of	of	ADP
ftr-484	560	7	inventory	inventory	NOUN
ftr-484	560	8	items	item	NOUN
ftr-484	560	9	which	which	PRON
ftr-484	560	10	are	be	AUX
ftr-484	560	11	substantially	substantially	ADV
ftr-484	560	12	similar	similar	ADJ
ftr-484	560	13	.	.	PUNCT
ftr-484	560	14	"	"	PUNCT
ftr-484	560	15	regs	reg	NOUN
ftr-484	560	16	.	.	PUNCT
ftr-484	561	1	§	§	PROPN
ftr-484	561	2	1.472	1.472	NUM
ftr-484	561	3	-	-	SYM
ftr-484	561	4	8(b)(3)(i	8(b)(3)(i	NUM
ftr-484	561	5	)	)	PUNCT
ftr-484	561	6	.	.	PUNCT
ftr-484	562	1	for	for	ADP
ftr-484	562	2	wholesalers	wholesaler	NOUN
ftr-484	562	3	and	and	CCONJ
ftr-484	562	4	retailers	retailer	NOUN
ftr-484	562	5	,	,	PUNCT
ftr-484	562	6	pools	pool	NOUN
ftr-484	562	7	are	be	AUX
ftr-484	562	8	generally	generally	ADV
ftr-484	562	9	determined	determine	VERB
ftr-484	562	10	by	by	ADP
ftr-484	562	11	"	"	PUNCT
ftr-484	562	12	major	major	ADJ
ftr-484	562	13	lines	line	NOUN
ftr-484	562	14	,	,	PUNCT
ftr-484	562	15	types	type	NOUN
ftr-484	562	16	,	,	PUNCT
ftr-484	562	17	or	or	CCONJ
ftr-484	562	18	classes	class	NOUN
ftr-484	562	19	of	of	ADP
ftr-484	562	20	goods	good	NOUN
ftr-484	562	21	.	.	PUNCT
ftr-484	562	22	"	"	PUNCT
ftr-484	562	23	regs	reg	NOUN
ftr-484	562	24	.	.	PUNCT
ftr-484	563	1	§	§	PROPN
ftr-484	563	2	1.472	1.472	NUM
ftr-484	563	3	-	-	SYM
ftr-484	563	4	8(c	8(c	NUM
ftr-484	563	5	)	)	PUNCT
ftr-484	563	6	.	.	PUNCT
ftr-484	564	1	19951	19951	NUM
ftr-484	564	2	florida	florida	PROPN
ftr-484	564	3	tax	tax	PROPN
ftr-484	564	4	review	review	NOUN
ftr-484	564	5	which	which	PRON
ftr-484	564	6	only	only	ADV
ftr-484	564	7	cryptic	cryptic	ADJ
ftr-484	564	8	guidance	guidance	NOUN
ftr-484	564	9	is	be	AUX
ftr-484	564	10	given	give	VERB
ftr-484	564	11	in	in	ADP
ftr-484	564	12	the	the	DET
ftr-484	564	13	regulations.89	regulations.89	NOUN
ftr-484	564	14	because	because	SCONJ
ftr-484	564	15	separate	separate	ADJ
ftr-484	564	16	pools	pool	NOUN
ftr-484	564	17	create	create	VERB
ftr-484	564	18	a	a	DET
ftr-484	564	19	potential	potential	NOUN
ftr-484	564	20	for	for	ADP
ftr-484	564	21	increments	increment	NOUN
ftr-484	564	22	and	and	CCONJ
ftr-484	564	23	liquidations	liquidation	NOUN
ftr-484	564	24	based	base	VERB
ftr-484	564	25	on	on	ADP
ftr-484	564	26	shifting	shift	VERB
ftr-484	564	27	content	content	NOUN
ftr-484	564	28	,	,	PUNCT
ftr-484	564	29	it	it	PRON
ftr-484	564	30	is	be	AUX
ftr-484	564	31	questionable	questionable	ADJ
ftr-484	564	32	whether	whether	SCONJ
ftr-484	564	33	a	a	DET
ftr-484	564	34	requirement	requirement	NOUN
ftr-484	564	35	of	of	ADP
ftr-484	564	36	more	more	ADJ
ftr-484	564	37	than	than	ADP
ftr-484	564	38	one	one	NUM
ftr-484	564	39	pool	pool	NOUN
ftr-484	564	40	per	per	ADP
ftr-484	564	41	taxpayer	taxpayer	NOUN
ftr-484	564	42	is	be	AUX
ftr-484	564	43	consistent	consistent	ADJ
ftr-484	564	44	with	with	ADP
ftr-484	564	45	the	the	DET
ftr-484	564	46	physical	physical	ADJ
ftr-484	564	47	capital	capital	NOUN
ftr-484	564	48	maintenance	maintenance	NOUN
ftr-484	564	49	concept	concept	NOUN
ftr-484	564	50	.	.	PUNCT
ftr-484	565	1	90	90	NUM
ftr-484	565	2	second	second	ADJ
ftr-484	565	3	,	,	PUNCT
ftr-484	565	4	in	in	ADP
ftr-484	565	5	order	order	NOUN
ftr-484	565	6	to	to	PART
ftr-484	565	7	compare	compare	VERB
ftr-484	565	8	inventory	inventory	NOUN
ftr-484	565	9	quantities	quantity	NOUN
ftr-484	565	10	in	in	ADP
ftr-484	565	11	terms	term	NOUN
ftr-484	565	12	of	of	ADP
ftr-484	565	13	dollars	dollar	NOUN
ftr-484	565	14	,	,	PUNCT
ftr-484	565	15	the	the	DET
ftr-484	565	16	ending	end	VERB
ftr-484	565	17	inventory	inventory	NOUN
ftr-484	565	18	must	must	AUX
ftr-484	565	19	be	be	AUX
ftr-484	565	20	translated	translate	VERB
ftr-484	565	21	into	into	ADP
ftr-484	565	22	dollar	dollar	NOUN
ftr-484	565	23	values	value	NOUN
ftr-484	565	24	equivalent	equivalent	ADJ
ftr-484	565	25	to	to	ADP
ftr-484	565	26	those	those	PRON
ftr-484	565	27	of	of	ADP
ftr-484	565	28	the	the	DET
ftr-484	565	29	base	base	NOUN
ftr-484	565	30	year	year	NOUN
ftr-484	565	31	.	.	PUNCT
ftr-484	566	1	this	this	DET
ftr-484	566	2	translation	translation	NOUN
ftr-484	566	3	into	into	ADP
ftr-484	566	4	base	base	NOUN
ftr-484	566	5	-	-	PUNCT
ftr-484	566	6	year	year	NOUN
ftr-484	566	7	dollars	dollar	NOUN
ftr-484	566	8	is	be	AUX
ftr-484	566	9	typically	typically	ADV
ftr-484	566	10	made	make	VERB
ftr-484	566	11	by	by	ADP
ftr-484	566	12	applying	apply	VERB
ftr-484	566	13	a	a	DET
ftr-484	566	14	taxpayer	taxpayer	NOUN
ftr-484	566	15	-	-	PUNCT
ftr-484	566	16	developed	develop	VERB
ftr-484	566	17	index	index	NOUN
ftr-484	566	18	of	of	ADP
ftr-484	566	19	cost	cost	NOUN
ftr-484	566	20	changes	change	NOUN
ftr-484	566	21	affecting	affect	VERB
ftr-484	566	22	its	its	PRON
ftr-484	566	23	inventory-	inventory-	NOUN
ftr-484	566	24	'	'	PUNCT
ftr-484	566	25	the	the	DET
ftr-484	566	26	computation	computation	NOUN
ftr-484	566	27	of	of	ADP
ftr-484	566	28	this	this	DET
ftr-484	566	29	index	index	NOUN
ftr-484	566	30	requires	require	VERB
ftr-484	566	31	careful	careful	ADJ
ftr-484	566	32	analysis	analysis	NOUN
ftr-484	566	33	of	of	ADP
ftr-484	566	34	the	the	DET
ftr-484	566	35	characteristics	characteristic	NOUN
ftr-484	566	36	of	of	ADP
ftr-484	566	37	each	each	DET
ftr-484	566	38	inventory	inventory	NOUN
ftr-484	566	39	item	item	NOUN
ftr-484	566	40	to	to	PART
ftr-484	566	41	ensure	ensure	VERB
ftr-484	566	42	a	a	DET
ftr-484	566	43	valid	valid	ADJ
ftr-484	566	44	comparison	comparison	NOUN
ftr-484	566	45	between	between	ADP
ftr-484	566	46	currentyear	currentyear	ADJ
ftr-484	566	47	and	and	CCONJ
ftr-484	566	48	base	base	ADJ
ftr-484	566	49	-	-	PUNCT
ftr-484	566	50	year	year	NOUN
ftr-484	566	51	costs	cost	NOUN
ftr-484	566	52	.	.	PUNCT
ftr-484	567	1	as	as	SCONJ
ftr-484	567	2	discussed	discuss	VERB
ftr-484	567	3	below	below	ADV
ftr-484	567	4	,	,	PUNCT
ftr-484	567	5	the	the	DET
ftr-484	567	6	degree	degree	NOUN
ftr-484	567	7	of	of	ADP
ftr-484	567	8	similarity	similarity	NOUN
ftr-484	567	9	allowed	allow	VERB
ftr-484	567	10	or	or	CCONJ
ftr-484	567	11	required	require	VERB
ftr-484	567	12	when	when	SCONJ
ftr-484	567	13	comparing	compare	VERB
ftr-484	567	14	items	item	NOUN
ftr-484	567	15	to	to	PART
ftr-484	567	16	compute	compute	VERB
ftr-484	567	17	a	a	DET
ftr-484	567	18	lifo	lifo	NOUN
ftr-484	567	19	index	index	NOUN
ftr-484	567	20	is	be	AUX
ftr-484	567	21	controversial	controversial	ADJ
ftr-484	567	22	.	.	PUNCT
ftr-484	568	1	2	2	X
ftr-484	568	2	.	.	X
ftr-484	568	3	index	index	NOUN
ftr-484	568	4	methods.-the	methods.-the	DET
ftr-484	568	5	regulations	regulation	NOUN
ftr-484	568	6	authorize	authorize	VERB
ftr-484	568	7	three	three	NUM
ftr-484	568	8	principal	principal	ADJ
ftr-484	568	9	methods	method	NOUN
ftr-484	568	10	for	for	ADP
ftr-484	568	11	computing	compute	VERB
ftr-484	568	12	an	an	DET
ftr-484	568	13	internally	internally	ADV
ftr-484	568	14	developed	develop	VERB
ftr-484	568	15	index	index	NOUN
ftr-484	568	16	:	:	PUNCT
ftr-484	568	17	"	"	PUNCT
ftr-484	568	18	double	double	ADJ
ftr-484	568	19	-	-	PUNCT
ftr-484	568	20	extension	extension	NOUN
ftr-484	568	21	,	,	PUNCT
ftr-484	568	22	"	"	PUNCT
ftr-484	568	23	"	"	PUNCT
ftr-484	568	24	index	index	NOUN
ftr-484	568	25	,	,	PUNCT
ftr-484	568	26	"	"	PUNCT
ftr-484	568	27	and	and	CCONJ
ftr-484	568	28	"	"	PUNCT
ftr-484	568	29	link	link	NOUN
ftr-484	568	30	-	-	PUNCT
ftr-484	568	31	chain	chain	NOUN
ftr-484	568	32	.	.	PUNCT
ftr-484	569	1	,	,	PUNCT
ftr-484	569	2	92	92	NUM
ftr-484	569	3	the	the	DET
ftr-484	569	4	problem	problem	NOUN
ftr-484	569	5	of	of	ADP
ftr-484	569	6	"	"	PUNCT
ftr-484	569	7	new	new	ADJ
ftr-484	569	8	items"-items	items"-item	NOUN
ftr-484	569	9	with	with	ADP
ftr-484	569	10	different	different	ADJ
ftr-484	569	11	characteristics	characteristic	NOUN
ftr-484	569	12	than	than	ADP
ftr-484	569	13	those	those	PRON
ftr-484	569	14	existing	exist	VERB
ftr-484	569	15	in	in	ADP
ftr-484	569	16	a	a	DET
ftr-484	569	17	prior	prior	ADJ
ftr-484	569	18	period	period	NOUN
ftr-484	569	19	-	-	PUNCT
ftr-484	569	20	is	be	AUX
ftr-484	569	21	common	common	ADJ
ftr-484	569	22	to	to	ADP
ftr-484	569	23	each	each	PRON
ftr-484	569	24	of	of	ADP
ftr-484	569	25	these	these	DET
ftr-484	569	26	methods	method	NOUN
ftr-484	569	27	,	,	PUNCT
ftr-484	569	28	although	although	SCONJ
ftr-484	569	29	the	the	DET
ftr-484	569	30	extent	extent	NOUN
ftr-484	569	31	of	of	ADP
ftr-484	569	32	this	this	DET
ftr-484	569	33	problem	problem	NOUN
ftr-484	569	34	may	may	AUX
ftr-484	569	35	vary	vary	VERB
ftr-484	569	36	depending	depend	VERB
ftr-484	569	37	on	on	ADP
ftr-484	569	38	the	the	DET
ftr-484	569	39	number	number	NOUN
ftr-484	569	40	of	of	ADP
ftr-484	569	41	items	item	NOUN
ftr-484	569	42	and	and	CCONJ
ftr-484	569	43	the	the	DET
ftr-484	569	44	time	time	NOUN
ftr-484	569	45	period	period	NOUN
ftr-484	569	46	involved	involve	VERB
ftr-484	569	47	in	in	ADP
ftr-484	569	48	the	the	DET
ftr-484	569	49	computation	computation	NOUN
ftr-484	569	50	.	.	PUNCT
ftr-484	570	1	a.	a.	NOUN
ftr-484	570	2	double	double	ADJ
ftr-484	570	3	-	-	PUNCT
ftr-484	570	4	extension	extension	NOUN
ftr-484	570	5	method.-the	method.-the	DET
ftr-484	570	6	principal	principal	ADJ
ftr-484	570	7	method	method	NOUN
ftr-484	570	8	for	for	ADP
ftr-484	570	9	computing	compute	VERB
ftr-484	570	10	an	an	DET
ftr-484	570	11	internally	internally	ADV
ftr-484	570	12	developed	develop	VERB
ftr-484	570	13	price	price	NOUN
ftr-484	570	14	index	index	NOUN
ftr-484	570	15	is	be	AUX
ftr-484	570	16	the	the	DET
ftr-484	570	17	"	"	PUNCT
ftr-484	570	18	double	double	ADJ
ftr-484	570	19	-	-	PUNCT
ftr-484	570	20	extension	extension	NOUN
ftr-484	570	21	method	method	NOUN
ftr-484	570	22	.	.	PUNCT
ftr-484	571	1	93	93	NUM
ftr-484	571	2	under	under	ADP
ftr-484	571	3	this	this	DET
ftr-484	571	4	method	method	NOUN
ftr-484	571	5	,	,	PUNCT
ftr-484	571	6	the	the	DET
ftr-484	571	7	taxpayer	taxpayer	NOUN
ftr-484	571	8	prices	price	VERB
ftr-484	571	9	all	all	DET
ftr-484	571	10	items	item	NOUN
ftr-484	571	11	in	in	ADP
ftr-484	571	12	inventory	inventory	NOUN
ftr-484	571	13	at	at	ADP
ftr-484	571	14	current	current	ADJ
ftr-484	571	15	-	-	PUNCT
ftr-484	571	16	year	year	NOUN
ftr-484	571	17	and	and	CCONJ
ftr-484	571	18	base	base	ADJ
ftr-484	571	19	-	-	PUNCT
ftr-484	571	20	year	year	NOUN
ftr-484	571	21	costs	cost	NOUN
ftr-484	571	22	,	,	PUNCT
ftr-484	571	23	and	and	CCONJ
ftr-484	571	24	computes	compute	VERB
ftr-484	571	25	the	the	DET
ftr-484	571	26	ratio	ratio	NOUN
ftr-484	571	27	(	(	PUNCT
ftr-484	571	28	index	index	NOUN
ftr-484	571	29	)	)	PUNCT
ftr-484	571	30	of	of	ADP
ftr-484	571	31	the	the	DET
ftr-484	571	32	current	current	ADJ
ftr-484	571	33	-	-	PUNCT
ftr-484	571	34	year	year	NOUN
ftr-484	571	35	cost	cost	NOUN
ftr-484	571	36	to	to	ADP
ftr-484	571	37	the	the	DET
ftr-484	571	38	base	base	ADJ
ftr-484	571	39	-	-	PUNCT
ftr-484	571	40	year	year	NOUN
ftr-484	571	41	cost	cost	NOUN
ftr-484	571	42	of	of	ADP
ftr-484	571	43	all	all	DET
ftr-484	571	44	the	the	DET
ftr-484	571	45	items	item	NOUN
ftr-484	571	46	in	in	ADP
ftr-484	571	47	ending	end	VERB
ftr-484	571	48	inventory	inventory	NOUN
ftr-484	571	49	.	.	PUNCT
ftr-484	572	1	the	the	DET
ftr-484	572	2	determination	determination	NOUN
ftr-484	572	3	of	of	ADP
ftr-484	572	4	the	the	DET
ftr-484	572	5	base	base	ADJ
ftr-484	572	6	-	-	PUNCT
ftr-484	572	7	year	year	NOUN
ftr-484	572	8	cost	cost	NOUN
ftr-484	572	9	of	of	ADP
ftr-484	572	10	each	each	DET
ftr-484	572	11	item	item	NOUN
ftr-484	572	12	requires	require	VERB
ftr-484	572	13	the	the	DET
ftr-484	572	14	taxpayer	taxpayer	NOUN
ftr-484	572	15	to	to	ADP
ftr-484	572	16	89	89	NUM
ftr-484	572	17	.	.	PUNCT
ftr-484	573	1	for	for	ADP
ftr-484	573	2	example	example	NOUN
ftr-484	573	3	,	,	PUNCT
ftr-484	573	4	with	with	ADP
ftr-484	573	5	regard	regard	NOUN
ftr-484	573	6	to	to	ADP
ftr-484	573	7	multiple	multiple	ADJ
ftr-484	573	8	pooling	pooling	NOUN
ftr-484	573	9	,	,	PUNCT
ftr-484	573	10	the	the	DET
ftr-484	573	11	regulations	regulation	NOUN
ftr-484	573	12	state	state	NOUN
ftr-484	573	13	in	in	ADP
ftr-484	573	14	part	part	NOUN
ftr-484	573	15	:	:	PUNCT
ftr-484	573	16	"	"	PUNCT
ftr-484	573	17	in	in	ADP
ftr-484	573	18	determining	determine	VERB
ftr-484	573	19	whether	whether	SCONJ
ftr-484	573	20	such	such	ADJ
ftr-484	573	21	similarity	similarity	NOUN
ftr-484	573	22	exists	exist	VERB
ftr-484	573	23	,	,	PUNCT
ftr-484	573	24	consideration	consideration	NOUN
ftr-484	573	25	shall	shall	AUX
ftr-484	573	26	be	be	AUX
ftr-484	573	27	given	give	VERB
ftr-484	573	28	to	to	ADP
ftr-484	573	29	all	all	DET
ftr-484	573	30	the	the	DET
ftr-484	573	31	facts	fact	NOUN
ftr-484	573	32	and	and	CCONJ
ftr-484	573	33	circumstances	circumstance	NOUN
ftr-484	573	34	.	.	PUNCT
ftr-484	574	1	the	the	DET
ftr-484	574	2	formulation	formulation	NOUN
ftr-484	574	3	of	of	ADP
ftr-484	574	4	detailed	detailed	ADJ
ftr-484	574	5	rules	rule	NOUN
ftr-484	574	6	for	for	ADP
ftr-484	574	7	selection	selection	NOUN
ftr-484	574	8	of	of	ADP
ftr-484	574	9	pools	pool	NOUN
ftr-484	574	10	applicable	applicable	ADJ
ftr-484	574	11	to	to	ADP
ftr-484	574	12	all	all	DET
ftr-484	574	13	taxpayers	taxpayer	NOUN
ftr-484	574	14	is	be	AUX
ftr-484	574	15	not	not	PART
ftr-484	574	16	feasible	feasible	ADJ
ftr-484	574	17	.	.	PUNCT
ftr-484	574	18	"	"	PUNCT
ftr-484	574	19	regs	reg	NOUN
ftr-484	574	20	.	.	PUNCT
ftr-484	575	1	§	§	PROPN
ftr-484	575	2	1.472	1.472	NUM
ftr-484	575	3	-	-	SYM
ftr-484	575	4	8(b)(3)(i	8(b)(3)(i	NUM
ftr-484	575	5	)	)	PUNCT
ftr-484	575	6	.	.	PUNCT
ftr-484	576	1	the	the	DET
ftr-484	576	2	scope	scope	NOUN
ftr-484	576	3	of	of	ADP
ftr-484	576	4	a	a	DET
ftr-484	576	5	"	"	PUNCT
ftr-484	576	6	product	product	NOUN
ftr-484	576	7	line	line	NOUN
ftr-484	576	8	"	"	PUNCT
ftr-484	576	9	for	for	ADP
ftr-484	576	10	purposes	purpose	NOUN
ftr-484	576	11	of	of	ADP
ftr-484	576	12	natural	natural	ADJ
ftr-484	576	13	business	business	NOUN
ftr-484	576	14	unit	unit	NOUN
ftr-484	576	15	pooling	pool	VERB
ftr-484	576	16	or	or	CCONJ
ftr-484	576	17	of	of	ADP
ftr-484	576	18	"	"	PUNCT
ftr-484	576	19	lines	line	NOUN
ftr-484	576	20	,	,	PUNCT
ftr-484	576	21	types	type	NOUN
ftr-484	576	22	,	,	PUNCT
ftr-484	576	23	or	or	CCONJ
ftr-484	576	24	classes	class	NOUN
ftr-484	576	25	"	"	PUNCT
ftr-484	576	26	of	of	ADP
ftr-484	576	27	goods	good	NOUN
ftr-484	576	28	is	be	AUX
ftr-484	576	29	also	also	ADV
ftr-484	576	30	not	not	PART
ftr-484	576	31	defined	define	VERB
ftr-484	576	32	.	.	PUNCT
ftr-484	577	1	90	90	NUM
ftr-484	577	2	.	.	PUNCT
ftr-484	578	1	if	if	SCONJ
ftr-484	578	2	more	more	ADJ
ftr-484	578	3	than	than	ADP
ftr-484	578	4	one	one	NUM
ftr-484	578	5	pool	pool	NOUN
ftr-484	578	6	is	be	AUX
ftr-484	578	7	required	require	VERB
ftr-484	578	8	,	,	PUNCT
ftr-484	578	9	each	each	DET
ftr-484	578	10	pool	pool	NOUN
ftr-484	578	11	is	be	AUX
ftr-484	578	12	effectively	effectively	ADV
ftr-484	578	13	treated	treat	VERB
ftr-484	578	14	as	as	ADP
ftr-484	578	15	a	a	DET
ftr-484	578	16	separate	separate	ADJ
ftr-484	578	17	investment	investment	NOUN
ftr-484	578	18	,	,	PUNCT
ftr-484	578	19	since	since	SCONJ
ftr-484	578	20	increments	increment	NOUN
ftr-484	578	21	(	(	PUNCT
ftr-484	578	22	representing	represent	VERB
ftr-484	578	23	new	new	ADJ
ftr-484	578	24	investments	investment	NOUN
ftr-484	578	25	)	)	PUNCT
ftr-484	578	26	and	and	CCONJ
ftr-484	578	27	decrements	decrement	NOUN
ftr-484	578	28	(	(	PUNCT
ftr-484	578	29	representing	represent	VERB
ftr-484	578	30	a	a	DET
ftr-484	578	31	liquidation	liquidation	NOUN
ftr-484	578	32	of	of	ADP
ftr-484	578	33	prior	prior	ADJ
ftr-484	578	34	investments	investment	NOUN
ftr-484	578	35	)	)	PUNCT
ftr-484	578	36	are	be	AUX
ftr-484	578	37	measured	measure	VERB
ftr-484	578	38	separately	separately	ADV
ftr-484	578	39	for	for	ADP
ftr-484	578	40	each	each	DET
ftr-484	578	41	pool	pool	NOUN
ftr-484	578	42	.	.	PUNCT
ftr-484	579	1	as	as	SCONJ
ftr-484	579	2	discussed	discuss	VERB
ftr-484	579	3	above	above	ADV
ftr-484	579	4	in	in	ADP
ftr-484	579	5	connection	connection	NOUN
ftr-484	579	6	with	with	ADP
ftr-484	579	7	specific	specific	ADJ
ftr-484	579	8	goods	good	NOUN
ftr-484	579	9	groupings	grouping	NOUN
ftr-484	579	10	,	,	PUNCT
ftr-484	579	11	shifts	shift	NOUN
ftr-484	579	12	in	in	ADP
ftr-484	579	13	inventory	inventory	NOUN
ftr-484	579	14	composition	composition	NOUN
ftr-484	579	15	are	be	AUX
ftr-484	579	16	a	a	DET
ftr-484	579	17	questionable	questionable	ADJ
ftr-484	579	18	basis	basis	NOUN
ftr-484	579	19	for	for	ADP
ftr-484	579	20	discontinuing	discontinue	VERB
ftr-484	579	21	the	the	DET
ftr-484	579	22	deferred	deferred	ADJ
ftr-484	579	23	taxation	taxation	NOUN
ftr-484	579	24	of	of	ADP
ftr-484	579	25	inventory	inventory	NOUN
ftr-484	579	26	holding	hold	VERB
ftr-484	579	27	gains	gain	NOUN
ftr-484	579	28	.	.	PUNCT
ftr-484	580	1	a	a	DET
ftr-484	580	2	single	single	ADJ
ftr-484	580	3	pool	pool	NOUN
ftr-484	580	4	for	for	ADP
ftr-484	580	5	each	each	DET
ftr-484	580	6	taxpayer	taxpayer	NOUN
ftr-484	580	7	would	would	AUX
ftr-484	580	8	provide	provide	VERB
ftr-484	580	9	the	the	DET
ftr-484	580	10	greatest	great	ADJ
ftr-484	580	11	relief	relief	NOUN
ftr-484	580	12	from	from	ADP
ftr-484	580	13	the	the	DET
ftr-484	580	14	adverse	adverse	ADJ
ftr-484	580	15	effects	effect	NOUN
ftr-484	580	16	of	of	ADP
ftr-484	580	17	these	these	DET
ftr-484	580	18	shifts	shift	NOUN
ftr-484	580	19	.	.	PUNCT
ftr-484	581	1	91	91	NUM
ftr-484	581	2	.	.	PUNCT
ftr-484	582	1	as	as	SCONJ
ftr-484	582	2	discussed	discuss	VERB
ftr-484	582	3	below	below	ADV
ftr-484	582	4	,	,	PUNCT
ftr-484	582	5	an	an	DET
ftr-484	582	6	index	index	NOUN
ftr-484	582	7	may	may	AUX
ftr-484	582	8	also	also	ADV
ftr-484	582	9	be	be	AUX
ftr-484	582	10	developed	develop	VERB
ftr-484	582	11	from	from	ADP
ftr-484	582	12	external	external	ADJ
ftr-484	582	13	sources	source	NOUN
ftr-484	582	14	.	.	PUNCT
ftr-484	583	1	92	92	NUM
ftr-484	583	2	.	.	PUNCT
ftr-484	584	1	see	see	VERB
ftr-484	584	2	regs	reg	NOUN
ftr-484	584	3	.	.	PUNCT
ftr-484	585	1	§	§	PROPN
ftr-484	585	2	1.472	1.472	NUM
ftr-484	585	3	-	-	NUM
ftr-484	585	4	8(e)(1	8(e)(1	NUM
ftr-484	585	5	)	)	PUNCT
ftr-484	585	6	.	.	PUNCT
ftr-484	586	1	a	a	DET
ftr-484	586	2	fourth	fourth	ADJ
ftr-484	586	3	method	method	NOUN
ftr-484	586	4	is	be	AUX
ftr-484	586	5	the	the	DET
ftr-484	586	6	retail	retail	ADJ
ftr-484	586	7	method	method	NOUN
ftr-484	586	8	,	,	PUNCT
ftr-484	586	9	which	which	PRON
ftr-484	586	10	requires	require	VERB
ftr-484	586	11	externally	externally	ADV
ftr-484	586	12	generated	generate	VERB
ftr-484	586	13	indexes	index	NOUN
ftr-484	586	14	.	.	PUNCT
ftr-484	587	1	93	93	NUM
ftr-484	587	2	.	.	PUNCT
ftr-484	588	1	see	see	VERB
ftr-484	588	2	i	i	PRON
ftr-484	588	3	d.	d.	PROPN
ftr-484	588	4	(	(	PUNCT
ftr-484	588	5	"	"	PUNCT
ftr-484	588	6	a	a	DET
ftr-484	588	7	taxpayer	taxpayer	NOUN
ftr-484	588	8	may	may	AUX
ftr-484	588	9	ordinarily	ordinarily	ADV
ftr-484	588	10	use	use	VERB
ftr-484	588	11	only	only	ADV
ftr-484	588	12	the	the	DET
ftr-484	588	13	so	so	ADV
ftr-484	588	14	-	-	PUNCT
ftr-484	588	15	called	call	VERB
ftr-484	588	16	'	'	PUNCT
ftr-484	588	17	double	double	ADJ
ftr-484	588	18	-	-	PUNCT
ftr-484	588	19	extension	extension	NOUN
ftr-484	588	20	'	'	PUNCT
ftr-484	588	21	method	method	NOUN
ftr-484	588	22	for	for	ADP
ftr-484	588	23	computing	compute	VERB
ftr-484	588	24	the	the	DET
ftr-484	588	25	base	base	NOUN
ftr-484	588	26	-	-	PUNCT
ftr-484	588	27	year	year	NOUN
ftr-484	588	28	and	and	CCONJ
ftr-484	588	29	current	current	ADJ
ftr-484	588	30	-	-	PUNCT
ftr-484	588	31	year	year	NOUN
ftr-484	588	32	cost	cost	NOUN
ftr-484	588	33	of	of	ADP
ftr-484	588	34	a	a	DET
ftr-484	588	35	dollar	dollar	NOUN
ftr-484	588	36	-	-	PUNCT
ftr-484	588	37	value	value	NOUN
ftr-484	588	38	inventory	inventory	NOUN
ftr-484	588	39	pool	pool	NOUN
ftr-484	588	40	.	.	PUNCT
ftr-484	588	41	"	"	PUNCT
ftr-484	588	42	)	)	PUNCT
ftr-484	588	43	.	.	PUNCT
ftr-484	589	1	[	[	X
ftr-484	589	2	vol	vol	NOUN
ftr-484	589	3	2:10	2:10	NUM
ftr-484	589	4	demystifying	demystify	VERB
ftr-484	589	5	lifo	lifo	NOUN
ftr-484	589	6	answer	answer	VERB
ftr-484	589	7	a	a	DET
ftr-484	589	8	practical	practical	ADJ
ftr-484	589	9	question	question	NOUN
ftr-484	589	10	:	:	PUNCT
ftr-484	589	11	what	what	PRON
ftr-484	589	12	would	would	AUX
ftr-484	589	13	the	the	DET
ftr-484	589	14	item	item	NOUN
ftr-484	589	15	in	in	ADP
ftr-484	589	16	ending	end	VERB
ftr-484	589	17	inventory	inventory	NOUN
ftr-484	589	18	have	have	AUX
ftr-484	589	19	cost	cost	VERB
ftr-484	589	20	if	if	SCONJ
ftr-484	589	21	it	it	PRON
ftr-484	589	22	had	have	AUX
ftr-484	589	23	been	be	AUX
ftr-484	589	24	acquired	acquire	VERB
ftr-484	589	25	in	in	ADP
ftr-484	589	26	the	the	DET
ftr-484	589	27	base	base	NOUN
ftr-484	589	28	year	year	NOUN
ftr-484	589	29	?	?	PUNCT
ftr-484	590	1	pricing	price	VERB
ftr-484	590	2	each	each	DET
ftr-484	590	3	inventory	inventory	NOUN
ftr-484	590	4	item	item	NOUN
ftr-484	590	5	at	at	ADP
ftr-484	590	6	the	the	DET
ftr-484	590	7	base	base	ADJ
ftr-484	590	8	-	-	PUNCT
ftr-484	590	9	year	year	NOUN
ftr-484	590	10	cost	cost	NOUN
ftr-484	590	11	presents	present	VERB
ftr-484	590	12	a	a	DET
ftr-484	590	13	formidable	formidable	ADJ
ftr-484	590	14	task	task	NOUN
ftr-484	590	15	for	for	ADP
ftr-484	590	16	a	a	DET
ftr-484	590	17	taxpayer	taxpayer	NOUN
ftr-484	590	18	with	with	ADP
ftr-484	590	19	many	many	ADJ
ftr-484	590	20	different	different	ADJ
ftr-484	590	21	inventory	inventory	NOUN
ftr-484	590	22	items	item	NOUN
ftr-484	590	23	.	.	PUNCT
ftr-484	591	1	as	as	SCONJ
ftr-484	591	2	products	product	NOUN
ftr-484	591	3	or	or	CCONJ
ftr-484	591	4	other	other	ADJ
ftr-484	591	5	inventory	inventory	NOUN
ftr-484	591	6	items	item	NOUN
ftr-484	591	7	change	change	VERB
ftr-484	591	8	over	over	ADP
ftr-484	591	9	time	time	NOUN
ftr-484	591	10	,	,	PUNCT
ftr-484	591	11	the	the	DET
ftr-484	591	12	base	base	NOUN
ftr-484	591	13	-	-	PUNCT
ftr-484	591	14	year	year	NOUN
ftr-484	591	15	cost	cost	NOUN
ftr-484	591	16	may	may	AUX
ftr-484	591	17	become	become	VERB
ftr-484	591	18	increasingly	increasingly	ADV
ftr-484	591	19	difficult	difficult	ADJ
ftr-484	591	20	to	to	PART
ftr-484	591	21	determine	determine	VERB
ftr-484	591	22	.	.	PUNCT
ftr-484	592	1	thus	thus	ADV
ftr-484	592	2	,	,	PUNCT
ftr-484	592	3	comparing	compare	VERB
ftr-484	592	4	similar	similar	ADJ
ftr-484	592	5	items	item	NOUN
ftr-484	592	6	still	still	ADV
ftr-484	592	7	presents	present	VERB
ftr-484	592	8	a	a	DET
ftr-484	592	9	practical	practical	ADJ
ftr-484	592	10	problem	problem	NOUN
ftr-484	592	11	,	,	PUNCT
ftr-484	592	12	albeit	albeit	SCONJ
ftr-484	592	13	in	in	ADP
ftr-484	592	14	determining	determine	VERB
ftr-484	592	15	prices	price	NOUN
ftr-484	592	16	instead	instead	ADV
ftr-484	592	17	of	of	ADP
ftr-484	592	18	comparing	compare	VERB
ftr-484	592	19	physical	physical	ADJ
ftr-484	592	20	quantities	quantity	NOUN
ftr-484	592	21	as	as	ADP
ftr-484	592	22	under	under	ADP
ftr-484	592	23	the	the	DET
ftr-484	592	24	specific	specific	ADJ
ftr-484	592	25	goods	good	NOUN
ftr-484	592	26	method	method	NOUN
ftr-484	592	27	.	.	PUNCT
ftr-484	593	1	the	the	DET
ftr-484	593	2	regulations	regulation	NOUN
ftr-484	593	3	provide	provide	VERB
ftr-484	593	4	no	no	DET
ftr-484	593	5	explicit	explicit	ADJ
ftr-484	593	6	guidance	guidance	NOUN
ftr-484	593	7	for	for	ADP
ftr-484	593	8	determining	determine	VERB
ftr-484	593	9	when	when	SCONJ
ftr-484	593	10	a	a	DET
ftr-484	593	11	"	"	PUNCT
ftr-484	593	12	new	new	ADJ
ftr-484	593	13	item	item	NOUN
ftr-484	593	14	"	"	PUNCT
ftr-484	593	15	enters	enter	VERB
ftr-484	593	16	an	an	DET
ftr-484	593	17	inventory	inventory	NOUN
ftr-484	593	18	.	.	PUNCT
ftr-484	594	1	as	as	SCONJ
ftr-484	594	2	is	be	AUX
ftr-484	594	3	discussed	discuss	VERB
ftr-484	594	4	below	below	ADV
ftr-484	594	5	,	,	PUNCT
ftr-484	594	6	courts	court	NOUN
ftr-484	594	7	have	have	AUX
ftr-484	594	8	taken	take	VERB
ftr-484	594	9	different	different	ADJ
ftr-484	594	10	positions	position	NOUN
ftr-484	594	11	as	as	ADP
ftr-484	594	12	to	to	ADP
ftr-484	594	13	the	the	DET
ftr-484	594	14	scope	scope	NOUN
ftr-484	594	15	of	of	ADP
ftr-484	594	16	an	an	DET
ftr-484	594	17	item	item	NOUN
ftr-484	594	18	and	and	CCONJ
ftr-484	594	19	the	the	DET
ftr-484	594	20	parameters	parameter	NOUN
ftr-484	594	21	for	for	ADP
ftr-484	594	22	a	a	DET
ftr-484	594	23	"	"	PUNCT
ftr-484	594	24	new	new	ADJ
ftr-484	594	25	item	item	NOUN
ftr-484	594	26	.	.	PUNCT
ftr-484	594	27	"	"	PUNCT
ftr-484	595	1	however	however	ADV
ftr-484	595	2	,	,	PUNCT
ftr-484	595	3	if	if	SCONJ
ftr-484	595	4	a	a	DET
ftr-484	595	5	new	new	ADJ
ftr-484	595	6	item	item	NOUN
ftr-484	595	7	exists	exist	VERB
ftr-484	595	8	,	,	PUNCT
ftr-484	595	9	the	the	DET
ftr-484	595	10	regulations	regulation	NOUN
ftr-484	595	11	prescribe	prescribe	VERB
ftr-484	595	12	the	the	DET
ftr-484	595	13	following	follow	VERB
ftr-484	595	14	procedures	procedure	NOUN
ftr-484	595	15	for	for	ADP
ftr-484	595	16	determining	determine	VERB
ftr-484	595	17	the	the	DET
ftr-484	595	18	item	item	NOUN
ftr-484	595	19	's	's	PART
ftr-484	595	20	base	base	NOUN
ftr-484	595	21	cost	cost	NOUN
ftr-484	595	22	:	:	PUNCT
ftr-484	596	1	[	[	X
ftr-484	596	2	t]he	t]he	ADV
ftr-484	596	3	base	base	ADJ
ftr-484	596	4	-	-	PUNCT
ftr-484	596	5	year	year	NOUN
ftr-484	596	6	unit	unit	NOUN
ftr-484	596	7	cost	cost	NOUN
ftr-484	596	8	of	of	ADP
ftr-484	596	9	the	the	DET
ftr-484	596	10	entering	enter	VERB
ftr-484	596	11	item	item	NOUN
ftr-484	596	12	shall	shall	AUX
ftr-484	596	13	be	be	AUX
ftr-484	596	14	the	the	DET
ftr-484	596	15	current	current	ADJ
ftr-484	596	16	-	-	PUNCT
ftr-484	596	17	year	year	NOUN
ftr-484	596	18	cost	cost	NOUN
ftr-484	596	19	of	of	ADP
ftr-484	596	20	that	that	DET
ftr-484	596	21	item	item	NOUN
ftr-484	596	22	unless	unless	SCONJ
ftr-484	596	23	the	the	DET
ftr-484	596	24	taxpayer	taxpayer	NOUN
ftr-484	596	25	is	be	AUX
ftr-484	596	26	able	able	ADJ
ftr-484	596	27	to	to	PART
ftr-484	596	28	reconstruct	reconstruct	VERB
ftr-484	596	29	or	or	CCONJ
ftr-484	596	30	otherwise	otherwise	ADV
ftr-484	596	31	establish	establish	VERB
ftr-484	596	32	a	a	DET
ftr-484	596	33	different	different	ADJ
ftr-484	596	34	cost	cost	NOUN
ftr-484	596	35	.	.	PUNCT
ftr-484	597	1	if	if	SCONJ
ftr-484	597	2	the	the	DET
ftr-484	597	3	entering	enter	VERB
ftr-484	597	4	item	item	NOUN
ftr-484	597	5	is	be	AUX
ftr-484	597	6	a	a	DET
ftr-484	597	7	product	product	NOUN
ftr-484	597	8	or	or	CCONJ
ftr-484	597	9	raw	raw	ADJ
ftr-484	597	10	material	material	NOUN
ftr-484	597	11	not	not	PART
ftr-484	597	12	in	in	ADP
ftr-484	597	13	existence	existence	NOUN
ftr-484	597	14	on	on	ADP
ftr-484	597	15	the	the	DET
ftr-484	597	16	base	base	NOUN
ftr-484	597	17	date	date	NOUN
ftr-484	597	18	,	,	PUNCT
ftr-484	597	19	its	its	PRON
ftr-484	597	20	cost	cost	NOUN
ftr-484	597	21	may	may	AUX
ftr-484	597	22	be	be	AUX
ftr-484	597	23	reconstructed	reconstruct	VERB
ftr-484	597	24	,	,	PUNCT
ftr-484	597	25	that	that	ADV
ftr-484	597	26	is	is	ADV
ftr-484	597	27	,	,	PUNCT
ftr-484	597	28	the	the	DET
ftr-484	597	29	taxpayer	taxpayer	NOUN
ftr-484	597	30	using	use	VERB
ftr-484	597	31	reasonable	reasonable	ADJ
ftr-484	597	32	means	mean	NOUN
ftr-484	597	33	may	may	AUX
ftr-484	597	34	determine	determine	VERB
ftr-484	597	35	what	what	PRON
ftr-484	597	36	the	the	DET
ftr-484	597	37	cost	cost	NOUN
ftr-484	597	38	of	of	ADP
ftr-484	597	39	the	the	DET
ftr-484	597	40	item	item	NOUN
ftr-484	597	41	would	would	AUX
ftr-484	597	42	have	have	AUX
ftr-484	597	43	been	be	AUX
ftr-484	597	44	had	have	VERB
ftr-484	597	45	it	it	PRON
ftr-484	597	46	been	be	AUX
ftr-484	597	47	in	in	ADP
ftr-484	597	48	existence	existence	NOUN
ftr-484	597	49	in	in	ADP
ftr-484	597	50	the	the	DET
ftr-484	597	51	base	base	NOUN
ftr-484	597	52	year	year	NOUN
ftr-484	597	53	.	.	PUNCT
ftr-484	598	1	if	if	SCONJ
ftr-484	598	2	the	the	DET
ftr-484	598	3	item	item	NOUN
ftr-484	598	4	was	be	AUX
ftr-484	598	5	in	in	ADP
ftr-484	598	6	existence	existence	NOUN
ftr-484	598	7	on	on	ADP
ftr-484	598	8	the	the	DET
ftr-484	598	9	base	base	NOUN
ftr-484	598	10	date	date	NOUN
ftr-484	598	11	but	but	CCONJ
ftr-484	598	12	not	not	PART
ftr-484	598	13	stocked	stock	VERB
ftr-484	598	14	by	by	ADP
ftr-484	598	15	the	the	DET
ftr-484	598	16	taxpayer	taxpayer	NOUN
ftr-484	598	17	,	,	PUNCT
ftr-484	598	18	he	he	PRON
ftr-484	598	19	may	may	AUX
ftr-484	598	20	establish	establish	VERB
ftr-484	598	21	,	,	PUNCT
ftr-484	598	22	by	by	ADP
ftr-484	598	23	using	use	VERB
ftr-484	598	24	available	available	ADJ
ftr-484	598	25	data	datum	NOUN
ftr-484	598	26	or	or	CCONJ
ftr-484	598	27	records	record	NOUN
ftr-484	598	28	,	,	PUNCT
ftr-484	598	29	what	what	PRON
ftr-484	598	30	the	the	DET
ftr-484	598	31	cost	cost	NOUN
ftr-484	598	32	of	of	ADP
ftr-484	598	33	the	the	DET
ftr-484	598	34	item	item	NOUN
ftr-484	598	35	would	would	AUX
ftr-484	598	36	have	have	AUX
ftr-484	598	37	been	be	AUX
ftr-484	598	38	to	to	ADP
ftr-484	598	39	the	the	DET
ftr-484	598	40	taxpayer	taxpayer	NOUN
ftr-484	598	41	had	have	AUX
ftr-484	598	42	he	he	PRON
ftr-484	598	43	stocked	stock	VERB
ftr-484	598	44	the	the	DET
ftr-484	598	45	item	item	NOUN
ftr-484	598	46	.	.	PUNCT
ftr-484	599	1	if	if	SCONJ
ftr-484	599	2	the	the	DET
ftr-484	599	3	base	base	ADJ
ftr-484	599	4	-	-	PUNCT
ftr-484	599	5	year	year	NOUN
ftr-484	599	6	unit	unit	NOUN
ftr-484	599	7	cost	cost	NOUN
ftr-484	599	8	of	of	ADP
ftr-484	599	9	the	the	DET
ftr-484	599	10	entering	enter	VERB
ftr-484	599	11	item	item	NOUN
ftr-484	599	12	is	be	AUX
ftr-484	599	13	either	either	CCONJ
ftr-484	599	14	reconstructed	reconstructed	ADJ
ftr-484	599	15	or	or	CCONJ
ftr-484	599	16	otherwise	otherwise	ADV
ftr-484	599	17	established	establish	VERB
ftr-484	599	18	to	to	ADP
ftr-484	599	19	the	the	DET
ftr-484	599	20	satisfaction	satisfaction	NOUN
ftr-484	599	21	of	of	ADP
ftr-484	599	22	the	the	DET
ftr-484	599	23	commissioner	commissioner	NOUN
ftr-484	599	24	,	,	PUNCT
ftr-484	599	25	such	such	ADJ
ftr-484	599	26	cost	cost	NOUN
ftr-484	599	27	may	may	AUX
ftr-484	599	28	be	be	AUX
ftr-484	599	29	used	use	VERB
ftr-484	599	30	as	as	ADP
ftr-484	599	31	the	the	DET
ftr-484	599	32	base	base	ADJ
ftr-484	599	33	-	-	PUNCT
ftr-484	599	34	year	year	NOUN
ftr-484	599	35	unit	unit	NOUN
ftr-484	599	36	cost	cost	NOUN
ftr-484	599	37	in	in	ADP
ftr-484	599	38	applying	apply	VERB
ftr-484	599	39	the	the	DET
ftr-484	599	40	double	double	ADJ
ftr-484	599	41	-	-	PUNCT
ftr-484	599	42	extension	extension	NOUN
ftr-484	599	43	method	method	NOUN
ftr-484	599	44	.	.	PUNCT
ftr-484	600	1	if	if	SCONJ
ftr-484	600	2	the	the	DET
ftr-484	600	3	taxpayer	taxpayer	NOUN
ftr-484	600	4	does	do	AUX
ftr-484	600	5	not	not	PART
ftr-484	600	6	reconstruct	reconstruct	VERB
ftr-484	600	7	or	or	CCONJ
ftr-484	600	8	establish	establish	VERB
ftr-484	600	9	to	to	ADP
ftr-484	600	10	the	the	DET
ftr-484	600	11	satisfaction	satisfaction	NOUN
ftr-484	600	12	of	of	ADP
ftr-484	600	13	the	the	DET
ftr-484	600	14	commissioner	commissioner	NOUN
ftr-484	600	15	a	a	DET
ftr-484	600	16	base	base	ADJ
ftr-484	600	17	-	-	PUNCT
ftr-484	600	18	year	year	NOUN
ftr-484	600	19	unit	unit	NOUN
ftr-484	600	20	cost	cost	NOUN
ftr-484	600	21	,	,	PUNCT
ftr-484	600	22	but	but	CCONJ
ftr-484	600	23	does	do	AUX
ftr-484	600	24	reconstruct	reconstruct	VERB
ftr-484	600	25	or	or	CCONJ
ftr-484	600	26	establish	establish	VERB
ftr-484	600	27	to	to	ADP
ftr-484	600	28	the	the	DET
ftr-484	600	29	satisfaction	satisfaction	NOUN
ftr-484	600	30	of	of	ADP
ftr-484	600	31	the	the	DET
ftr-484	600	32	commissioner	commissioner	NOUN
ftr-484	600	33	the	the	DET
ftr-484	600	34	cost	cost	NOUN
ftr-484	600	35	of	of	ADP
ftr-484	600	36	the	the	DET
ftr-484	600	37	item	item	NOUN
ftr-484	600	38	at	at	ADP
ftr-484	600	39	some	some	DET
ftr-484	600	40	year	year	NOUN
ftr-484	600	41	subsequent	subsequent	ADJ
ftr-484	600	42	to	to	ADP
ftr-484	600	43	the	the	DET
ftr-484	600	44	base	base	NOUN
ftr-484	600	45	year	year	NOUN
ftr-484	600	46	,	,	PUNCT
ftr-484	600	47	he	he	PRON
ftr-484	600	48	may	may	AUX
ftr-484	600	49	use	use	VERB
ftr-484	600	50	the	the	DET
ftr-484	600	51	earliest	early	ADJ
ftr-484	600	52	cost	cost	NOUN
ftr-484	600	53	which	which	PRON
ftr-484	600	54	he	he	PRON
ftr-484	600	55	does	do	AUX
ftr-484	600	56	reconstruct	reconstruct	VERB
ftr-484	600	57	or	or	CCONJ
ftr-484	600	58	establish	establish	VERB
ftr-484	600	59	as	as	SCONJ
ftr-484	600	60	the	the	DET
ftr-484	600	61	base	base	ADJ
ftr-484	600	62	-	-	PUNCT
ftr-484	600	63	year	year	NOUN
ftr-484	600	64	unit	unit	NOUN
ftr-484	600	65	cost.94	cost.94	VERB
ftr-484	600	66	for	for	ADP
ftr-484	600	67	a	a	DET
ftr-484	600	68	new	new	ADJ
ftr-484	600	69	item	item	NOUN
ftr-484	600	70	that	that	PRON
ftr-484	600	71	existed	exist	VERB
ftr-484	600	72	on	on	ADP
ftr-484	600	73	the	the	DET
ftr-484	600	74	base	base	NOUN
ftr-484	600	75	date	date	NOUN
ftr-484	600	76	,	,	PUNCT
ftr-484	600	77	but	but	CCONJ
ftr-484	600	78	was	be	AUX
ftr-484	600	79	not	not	PART
ftr-484	600	80	then	then	ADV
ftr-484	600	81	carried	carry	VERB
ftr-484	600	82	in	in	ADP
ftr-484	600	83	the	the	DET
ftr-484	600	84	taxpayer	taxpayer	NOUN
ftr-484	600	85	's	's	PART
ftr-484	600	86	inventory	inventory	NOUN
ftr-484	600	87	,	,	PUNCT
ftr-484	600	88	other	other	ADJ
ftr-484	600	89	sources	source	NOUN
ftr-484	600	90	for	for	ADP
ftr-484	600	91	base	base	NOUN
ftr-484	600	92	-	-	PUNCT
ftr-484	600	93	year	year	NOUN
ftr-484	600	94	price	price	NOUN
ftr-484	600	95	data	datum	NOUN
ftr-484	600	96	may	may	AUX
ftr-484	600	97	be	be	AUX
ftr-484	600	98	available	available	ADJ
ftr-484	600	99	,	,	PUNCT
ftr-484	600	100	such	such	ADJ
ftr-484	600	101	as	as	ADP
ftr-484	600	102	price	price	NOUN
ftr-484	600	103	lists	list	NOUN
ftr-484	600	104	from	from	ADP
ftr-484	600	105	suppliers	supplier	NOUN
ftr-484	600	106	.	.	PUNCT
ftr-484	600	107	"	"	PUNCT
ftr-484	601	1	determining	determine	VERB
ftr-484	601	2	base	base	NOUN
ftr-484	601	3	year	year	NOUN
ftr-484	601	4	costs	cost	VERB
ftr-484	601	5	94	94	NUM
ftr-484	601	6	.	.	PUNCT
ftr-484	602	1	regs	regs	PROPN
ftr-484	602	2	.	.	PUNCT
ftr-484	603	1	§	§	PROPN
ftr-484	603	2	ia72	ia72	PROPN
ftr-484	603	3	-	-	PUNCT
ftr-484	603	4	8(e)(2)(iii	8(e)(2)(iii	NUM
ftr-484	603	5	)	)	PUNCT
ftr-484	603	6	.	.	PUNCT
ftr-484	604	1	95	95	NUM
ftr-484	604	2	.	.	PUNCT
ftr-484	605	1	see	see	VERB
ftr-484	605	2	schneider	schneider	NOUN
ftr-484	605	3	,	,	PUNCT
ftr-484	605	4	supra	supra	PROPN
ftr-484	605	5	note	note	NOUN
ftr-484	605	6	4	4	NUM
ftr-484	605	7	.	.	PUNCT
ftr-484	606	1	§	§	PROPN
ftr-484	606	2	14.0115	14.0115	NUM
ftr-484	606	3	]	]	PUNCT
ftr-484	606	4	.	.	PUNCT
ftr-484	607	1	19951	19951	NUM
ftr-484	607	2	florida	florida	PROPN
ftr-484	607	3	tax	tax	NOUN
ftr-484	607	4	review	review	NOUN
ftr-484	607	5	for	for	ADP
ftr-484	607	6	such	such	ADJ
ftr-484	607	7	items	item	NOUN
ftr-484	607	8	might	might	AUX
ftr-484	607	9	be	be	AUX
ftr-484	607	10	time	time	NOUN
ftr-484	607	11	consuming	consume	VERB
ftr-484	607	12	,	,	PUNCT
ftr-484	607	13	but	but	CCONJ
ftr-484	607	14	not	not	PART
ftr-484	607	15	too	too	ADV
ftr-484	607	16	difficult	difficult	ADJ
ftr-484	607	17	.	.	PUNCT
ftr-484	608	1	for	for	ADP
ftr-484	608	2	a	a	DET
ftr-484	608	3	new	new	ADJ
ftr-484	608	4	item	item	NOUN
ftr-484	608	5	that	that	PRON
ftr-484	608	6	did	do	AUX
ftr-484	608	7	not	not	PART
ftr-484	608	8	exist	exist	VERB
ftr-484	608	9	on	on	ADP
ftr-484	608	10	the	the	DET
ftr-484	608	11	base	base	NOUN
ftr-484	608	12	date	date	NOUN
ftr-484	608	13	,	,	PUNCT
ftr-484	608	14	guidance	guidance	NOUN
ftr-484	608	15	from	from	ADP
ftr-484	608	16	the	the	DET
ftr-484	608	17	regulations	regulation	NOUN
ftr-484	608	18	is	be	AUX
ftr-484	608	19	limited	limit	VERB
ftr-484	608	20	to	to	ADP
ftr-484	608	21	allowing	allow	VERB
ftr-484	608	22	"	"	PUNCT
ftr-484	608	23	reasonable	reasonable	ADJ
ftr-484	608	24	means	mean	NOUN
ftr-484	608	25	"	"	PUNCT
ftr-484	608	26	to	to	PART
ftr-484	608	27	determine	determine	VERB
ftr-484	608	28	a	a	DET
ftr-484	608	29	hypothetical	hypothetical	ADJ
ftr-484	608	30	base	base	NOUN
ftr-484	608	31	-	-	PUNCT
ftr-484	608	32	year	year	NOUN
ftr-484	608	33	cost	cost	NOUN
ftr-484	608	34	.	.	PUNCT
ftr-484	609	1	the	the	DET
ftr-484	609	2	scope	scope	NOUN
ftr-484	609	3	of	of	ADP
ftr-484	609	4	"	"	PUNCT
ftr-484	609	5	reasonable	reasonable	ADJ
ftr-484	609	6	means	mean	NOUN
ftr-484	609	7	"	"	PUNCT
ftr-484	609	8	has	have	AUX
ftr-484	609	9	not	not	PART
ftr-484	609	10	been	be	AUX
ftr-484	609	11	tested	test	VERB
ftr-484	609	12	in	in	ADP
ftr-484	609	13	the	the	DET
ftr-484	609	14	courts	court	NOUN
ftr-484	609	15	.	.	PUNCT
ftr-484	610	1	some	some	DET
ftr-484	610	2	commentators	commentator	NOUN
ftr-484	610	3	have	have	AUX
ftr-484	610	4	suggested	suggest	VERB
ftr-484	610	5	that	that	SCONJ
ftr-484	610	6	published	publish	VERB
ftr-484	610	7	price	price	NOUN
ftr-484	610	8	indexes	index	NOUN
ftr-484	610	9	,	,	PUNCT
ftr-484	610	10	such	such	ADJ
ftr-484	610	11	as	as	ADP
ftr-484	610	12	those	those	PRON
ftr-484	610	13	compiled	compile	VERB
ftr-484	610	14	by	by	ADP
ftr-484	610	15	the	the	DET
ftr-484	610	16	bureau	bureau	PROPN
ftr-484	610	17	of	of	ADP
ftr-484	610	18	labor	labor	PROPN
ftr-484	610	19	statistics	statistic	NOUN
ftr-484	610	20	,	,	PUNCT
ftr-484	610	21	could	could	AUX
ftr-484	610	22	be	be	AUX
ftr-484	610	23	used	use	VERB
ftr-484	610	24	for	for	SCONJ
ftr-484	610	25	this	this	DET
ftr-484	610	26	purpose.96	purpose.96	NOUN
ftr-484	610	27	engineering	engineering	NOUN
ftr-484	610	28	and	and	CCONJ
ftr-484	610	29	cost	cost	NOUN
ftr-484	610	30	estimates	estimate	NOUN
ftr-484	610	31	might	might	AUX
ftr-484	610	32	also	also	ADV
ftr-484	610	33	be	be	AUX
ftr-484	610	34	used	use	VERB
ftr-484	610	35	to	to	PART
ftr-484	610	36	break	break	VERB
ftr-484	610	37	down	down	ADP
ftr-484	610	38	a	a	DET
ftr-484	610	39	product	product	NOUN
ftr-484	610	40	into	into	ADP
ftr-484	610	41	its	its	PRON
ftr-484	610	42	cost	cost	NOUN
ftr-484	610	43	components	component	NOUN
ftr-484	610	44	,	,	PUNCT
ftr-484	610	45	and	and	CCONJ
ftr-484	610	46	the	the	DET
ftr-484	610	47	costs	cost	NOUN
ftr-484	610	48	of	of	ADP
ftr-484	610	49	these	these	DET
ftr-484	610	50	components	component	NOUN
ftr-484	610	51	could	could	AUX
ftr-484	610	52	be	be	AUX
ftr-484	610	53	compared	compare	VERB
ftr-484	610	54	to	to	ADP
ftr-484	610	55	similar	similar	ADJ
ftr-484	610	56	costs	cost	NOUN
ftr-484	610	57	in	in	ADP
ftr-484	610	58	the	the	DET
ftr-484	610	59	base	base	NOUN
ftr-484	610	60	year	year	NOUN
ftr-484	610	61	.	.	PUNCT
ftr-484	610	62	'	'	PUNCT
ftr-484	611	1	7	7	NUM
ftr-484	611	2	substituting	substitute	VERB
ftr-484	611	3	the	the	DET
ftr-484	611	4	index	index	NOUN
ftr-484	611	5	for	for	ADP
ftr-484	611	6	a	a	DET
ftr-484	611	7	similar	similar	ADJ
ftr-484	611	8	item	item	NOUN
ftr-484	611	9	or	or	CCONJ
ftr-484	611	10	items	item	NOUN
ftr-484	611	11	in	in	ADP
ftr-484	611	12	the	the	DET
ftr-484	611	13	same	same	ADJ
ftr-484	611	14	pool	pool	NOUN
ftr-484	611	15	has	have	AUX
ftr-484	611	16	also	also	ADV
ftr-484	611	17	been	be	AUX
ftr-484	611	18	suggested.98	suggested.98	NOUN
ftr-484	611	19	for	for	ADP
ftr-484	611	20	a	a	DET
ftr-484	611	21	taxpayer	taxpayer	NOUN
ftr-484	611	22	with	with	ADP
ftr-484	611	23	many	many	ADJ
ftr-484	611	24	new	new	ADJ
ftr-484	611	25	items	item	NOUN
ftr-484	611	26	,	,	PUNCT
ftr-484	611	27	the	the	DET
ftr-484	611	28	reconstruction	reconstruction	NOUN
ftr-484	611	29	process	process	NOUN
ftr-484	611	30	could	could	AUX
ftr-484	611	31	prove	prove	VERB
ftr-484	611	32	daunting	daunt	VERB
ftr-484	611	33	.	.	PUNCT
ftr-484	612	1	the	the	DET
ftr-484	612	2	regulations	regulation	NOUN
ftr-484	612	3	suggest	suggest	VERB
ftr-484	612	4	that	that	SCONJ
ftr-484	612	5	reconstruction	reconstruction	NOUN
ftr-484	612	6	of	of	ADP
ftr-484	612	7	base	base	NOUN
ftr-484	612	8	cost	cost	NOUN
ftr-484	612	9	for	for	ADP
ftr-484	612	10	new	new	ADJ
ftr-484	612	11	items	item	NOUN
ftr-484	612	12	is	be	AUX
ftr-484	612	13	optional	optional	ADJ
ftr-484	612	14	,	,	PUNCT
ftr-484	612	15	"	"	PUNCT
ftr-484	612	16	but	but	CCONJ
ftr-484	612	17	the	the	DET
ftr-484	612	18	failure	failure	NOUN
ftr-484	612	19	to	to	PART
ftr-484	612	20	reconstruct	reconstruct	VERB
ftr-484	612	21	,	,	PUNCT
ftr-484	612	22	in	in	ADP
ftr-484	612	23	most	most	ADJ
ftr-484	612	24	cases	case	NOUN
ftr-484	612	25	,	,	PUNCT
ftr-484	612	26	leads	lead	VERB
ftr-484	612	27	to	to	ADP
ftr-484	612	28	a	a	DET
ftr-484	612	29	disadvantage	disadvantage	NOUN
ftr-484	612	30	because	because	SCONJ
ftr-484	612	31	using	use	VERB
ftr-484	612	32	the	the	DET
ftr-484	612	33	current	current	ADJ
ftr-484	612	34	-	-	PUNCT
ftr-484	612	35	year	year	NOUN
ftr-484	612	36	cost	cost	NOUN
ftr-484	612	37	as	as	ADP
ftr-484	612	38	the	the	DET
ftr-484	612	39	base	base	NOUN
ftr-484	612	40	-	-	PUNCT
ftr-484	612	41	year	year	NOUN
ftr-484	612	42	cost	cost	NOUN
ftr-484	612	43	effectively	effectively	ADV
ftr-484	612	44	treats	treat	VERB
ftr-484	612	45	the	the	DET
ftr-484	612	46	new	new	ADJ
ftr-484	612	47	item	item	NOUN
ftr-484	612	48	as	as	ADP
ftr-484	612	49	having	have	VERB
ftr-484	612	50	no	no	DET
ftr-484	612	51	inflation	inflation	NOUN
ftr-484	612	52	from	from	ADP
ftr-484	612	53	the	the	DET
ftr-484	612	54	base	base	NOUN
ftr-484	612	55	year	year	NOUN
ftr-484	612	56	.	.	PUNCT
ftr-484	612	57	00	00	PUNCT
ftr-484	613	1	thus	thus	ADV
ftr-484	613	2	,	,	PUNCT
ftr-484	613	3	new	new	ADJ
ftr-484	613	4	items	item	NOUN
ftr-484	613	5	can	can	AUX
ftr-484	613	6	effectively	effectively	ADV
ftr-484	613	7	limit	limit	VERB
ftr-484	613	8	the	the	DET
ftr-484	613	9	benefits	benefit	NOUN
ftr-484	613	10	of	of	ADP
ftr-484	613	11	lifo	lifo	NOUN
ftr-484	613	12	.	.	PUNCT
ftr-484	614	1	to	to	ADP
ftr-484	614	2	the	the	DET
ftr-484	614	3	extent	extent	NOUN
ftr-484	614	4	"	"	PUNCT
ftr-484	614	5	reasonable	reasonable	ADJ
ftr-484	614	6	means	mean	NOUN
ftr-484	614	7	"	"	PUNCT
ftr-484	614	8	is	be	AUX
ftr-484	614	9	interpreted	interpret	VERB
ftr-484	614	10	restrictively	restrictively	ADV
ftr-484	614	11	to	to	PART
ftr-484	614	12	require	require	VERB
ftr-484	614	13	precision	precision	NOUN
ftr-484	614	14	,	,	PUNCT
ftr-484	614	15	it	it	PRON
ftr-484	614	16	is	be	AUX
ftr-484	614	17	likely	likely	ADJ
ftr-484	614	18	to	to	PART
ftr-484	614	19	generate	generate	VERB
ftr-484	614	20	further	further	ADJ
ftr-484	614	21	controversies	controversy	NOUN
ftr-484	614	22	at	at	ADP
ftr-484	614	23	the	the	DET
ftr-484	614	24	audit	audit	NOUN
ftr-484	614	25	level	level	NOUN
ftr-484	614	26	.	.	PUNCT
ftr-484	615	1	moreover	moreover	ADV
ftr-484	615	2	,	,	PUNCT
ftr-484	615	3	since	since	SCONJ
ftr-484	615	4	objective	objective	ADJ
ftr-484	615	5	standards	standard	NOUN
ftr-484	615	6	have	have	AUX
ftr-484	615	7	not	not	PART
ftr-484	615	8	been	be	AUX
ftr-484	615	9	provided	provide	VERB
ftr-484	615	10	for	for	ADP
ftr-484	615	11	measuring	measure	VERB
ftr-484	615	12	reasonableness	reasonableness	NOUN
ftr-484	615	13	,	,	PUNCT
ftr-484	615	14	and	and	CCONJ
ftr-484	615	15	the	the	DET
ftr-484	615	16	taxpayer	taxpayer	NOUN
ftr-484	615	17	bears	bear	VERB
ftr-484	615	18	the	the	DET
ftr-484	615	19	burden	burden	NOUN
ftr-484	615	20	of	of	ADP
ftr-484	615	21	proving	prove	VERB
ftr-484	615	22	reasonableness	reasonableness	NOUN
ftr-484	615	23	,	,	PUNCT
ftr-484	615	24	controversies	controversy	NOUN
ftr-484	615	25	are	be	AUX
ftr-484	615	26	inevitable	inevitable	ADJ
ftr-484	615	27	.	.	PUNCT
ftr-484	615	28	'	'	PUNCT
ftr-484	616	1	0	0	NUM
ftr-484	616	2	'	'	PART
ftr-484	616	3	b.	b.	PROPN
ftr-484	616	4	index	index	PROPN
ftr-484	616	5	method.-the	method.-the	PRON
ftr-484	616	6	"	"	PUNCT
ftr-484	616	7	index	index	NOUN
ftr-484	616	8	"	"	PUNCT
ftr-484	616	9	method	method	NOUN
ftr-484	616	10	allows	allow	VERB
ftr-484	616	11	qualifying	qualify	VERB
ftr-484	616	12	taxpayers	taxpayer	NOUN
ftr-484	616	13	to	to	PART
ftr-484	616	14	depart	depart	VERB
ftr-484	616	15	from	from	ADP
ftr-484	616	16	the	the	DET
ftr-484	616	17	complete	complete	ADJ
ftr-484	616	18	double	double	ADJ
ftr-484	616	19	-	-	PUNCT
ftr-484	616	20	extension	extension	NOUN
ftr-484	616	21	approach	approach	NOUN
ftr-484	616	22	by	by	ADP
ftr-484	616	23	doublepricing	doubleprice	VERB
ftr-484	616	24	only	only	ADV
ftr-484	616	25	a	a	DET
ftr-484	616	26	portion	portion	NOUN
ftr-484	616	27	of	of	ADP
ftr-484	616	28	the	the	DET
ftr-484	616	29	inventory	inventory	NOUN
ftr-484	616	30	.	.	PUNCT
ftr-484	617	1	the	the	DET
ftr-484	617	2	regulations	regulation	NOUN
ftr-484	617	3	state	state	NOUN
ftr-484	617	4	:	:	PUNCT
ftr-484	617	5	where	where	SCONJ
ftr-484	617	6	the	the	DET
ftr-484	617	7	use	use	NOUN
ftr-484	617	8	of	of	ADP
ftr-484	617	9	the	the	DET
ftr-484	617	10	double	double	ADJ
ftr-484	617	11	-	-	PUNCT
ftr-484	617	12	extension	extension	NOUN
ftr-484	617	13	method	method	NOUN
ftr-484	617	14	is	be	AUX
ftr-484	617	15	impractical	impractical	ADJ
ftr-484	617	16	,	,	PUNCT
ftr-484	617	17	because	because	SCONJ
ftr-484	617	18	of	of	ADP
ftr-484	617	19	technological	technological	ADJ
ftr-484	617	20	changes	change	NOUN
ftr-484	617	21	,	,	PUNCT
ftr-484	617	22	the	the	DET
ftr-484	617	23	extensive	extensive	ADJ
ftr-484	617	24	variety	variety	NOUN
ftr-484	617	25	of	of	ADP
ftr-484	617	26	96	96	NUM
ftr-484	617	27	.	.	PUNCT
ftr-484	618	1	see	see	VERB
ftr-484	618	2	gertzman	gertzman	NOUN
ftr-484	618	3	,	,	PUNCT
ftr-484	618	4	supra	supra	PROPN
ftr-484	618	5	note	note	NOUN
ftr-484	618	6	3	3	NUM
ftr-484	618	7	,	,	PUNCT
ftr-484	618	8	7.04[3][b	7.04[3][b	NUM
ftr-484	618	9	]	]	X
ftr-484	618	10	;	;	PUNCT
ftr-484	618	11	schneider	schneider	NOUN
ftr-484	618	12	,	,	PUNCT
ftr-484	618	13	supra	supra	PROPN
ftr-484	618	14	note	note	PROPN
ftr-484	618	15	4	4	NUM
ftr-484	618	16	,	,	PUNCT
ftr-484	618	17	§	§	NOUN
ftr-484	618	18	14.01[5	14.01[5	NUM
ftr-484	618	19	]	]	X
ftr-484	618	20	.	.	PUNCT
ftr-484	619	1	97	97	NUM
ftr-484	619	2	.	.	PUNCT
ftr-484	619	3	schneider	schneider	PROPN
ftr-484	619	4	,	,	PUNCT
ftr-484	619	5	supra	supra	PROPN
ftr-484	619	6	note	note	PROPN
ftr-484	619	7	4	4	NUM
ftr-484	619	8	,	,	PUNCT
ftr-484	619	9	§	§	NOUN
ftr-484	619	10	14.01[5	14.01[5	NUM
ftr-484	619	11	]	]	PUNCT
ftr-484	619	12	.	.	PUNCT
ftr-484	620	1	however	however	ADV
ftr-484	620	2	,	,	PUNCT
ftr-484	620	3	as	as	SCONJ
ftr-484	620	4	discussed	discuss	VERB
ftr-484	620	5	below	below	ADV
ftr-484	620	6	,	,	PUNCT
ftr-484	620	7	the	the	DET
ftr-484	620	8	service	service	NOUN
ftr-484	620	9	has	have	AUX
ftr-484	620	10	challenged	challenge	VERB
ftr-484	620	11	this	this	DET
ftr-484	620	12	approach	approach	NOUN
ftr-484	620	13	to	to	ADP
ftr-484	620	14	index	index	NOUN
ftr-484	620	15	computation	computation	NOUN
ftr-484	620	16	.	.	PUNCT
ftr-484	621	1	see	see	VERB
ftr-484	621	2	i	i	PRON
ftr-484	621	3	d.	d.	PROPN
ftr-484	621	4	(	(	PUNCT
ftr-484	621	5	citing	cite	VERB
ftr-484	621	6	i.r.s	i.r.	NOUN
ftr-484	621	7	.	.	PUNCT
ftr-484	622	1	t.a.m	t.a.m	PROPN
ftr-484	622	2	.	.	PROPN
ftr-484	623	1	9405005	9405005	NUM
ftr-484	623	2	(	(	PUNCT
ftr-484	623	3	oct	oct	PROPN
ftr-484	623	4	.	.	PROPN
ftr-484	623	5	15	15	NUM
ftr-484	623	6	,	,	PUNCT
ftr-484	623	7	1993	1993	NUM
ftr-484	623	8	)	)	PUNCT
ftr-484	623	9	)	)	PUNCT
ftr-484	623	10	.	.	PUNCT
ftr-484	624	1	98	98	NUM
ftr-484	624	2	.	.	PUNCT
ftr-484	625	1	schneider	schneider	PROPN
ftr-484	625	2	,	,	PUNCT
ftr-484	625	3	supra	supra	PROPN
ftr-484	625	4	note	note	PROPN
ftr-484	625	5	4	4	NUM
ftr-484	625	6	,	,	PUNCT
ftr-484	625	7	§	§	NOUN
ftr-484	625	8	14.01[5	14.01[5	NUM
ftr-484	625	9	]	]	X
ftr-484	625	10	.	.	PUNCT
ftr-484	626	1	99	99	NUM
ftr-484	626	2	.	.	PUNCT
ftr-484	627	1	the	the	DET
ftr-484	627	2	regulations	regulation	NOUN
ftr-484	627	3	phrase	phrase	VERB
ftr-484	627	4	reconstruction	reconstruction	NOUN
ftr-484	627	5	in	in	ADP
ftr-484	627	6	terms	term	NOUN
ftr-484	627	7	of	of	ADP
ftr-484	627	8	whether	whether	SCONJ
ftr-484	627	9	the	the	DET
ftr-484	627	10	taxpayer	taxpayer	NOUN
ftr-484	627	11	is	be	AUX
ftr-484	627	12	"	"	PUNCT
ftr-484	627	13	able	able	ADJ
ftr-484	627	14	"	"	PUNCT
ftr-484	627	15	to	to	PART
ftr-484	627	16	reconstruct	reconstruct	VERB
ftr-484	627	17	.	.	PUNCT
ftr-484	628	1	regs	reg	NOUN
ftr-484	628	2	.	.	PUNCT
ftr-484	629	1	§	§	PROPN
ftr-484	629	2	1.472	1.472	NUM
ftr-484	629	3	-	-	SYM
ftr-484	629	4	8(e)(2)(iii	8(e)(2)(iii	NUM
ftr-484	629	5	)	)	PUNCT
ftr-484	629	6	.	.	PUNCT
ftr-484	630	1	further	far	ADV
ftr-484	630	2	,	,	PUNCT
ftr-484	630	3	in	in	ADP
ftr-484	630	4	the	the	DET
ftr-484	630	5	case	case	NOUN
ftr-484	630	6	of	of	ADP
ftr-484	630	7	a	a	DET
ftr-484	630	8	new	new	ADJ
ftr-484	630	9	item	item	NOUN
ftr-484	630	10	not	not	PART
ftr-484	630	11	in	in	ADP
ftr-484	630	12	existence	existence	NOUN
ftr-484	630	13	in	in	ADP
ftr-484	630	14	the	the	DET
ftr-484	630	15	base	base	NOUN
ftr-484	630	16	year	year	NOUN
ftr-484	630	17	,	,	PUNCT
ftr-484	630	18	the	the	DET
ftr-484	630	19	regulations	regulation	NOUN
ftr-484	630	20	provide	provide	VERB
ftr-484	630	21	that	that	SCONJ
ftr-484	630	22	the	the	DET
ftr-484	630	23	taxpayer	taxpayer	NOUN
ftr-484	630	24	"	"	PUNCT
ftr-484	630	25	may	may	AUX
ftr-484	630	26	"	"	PUNCT
ftr-484	630	27	reconstruct	reconstruct	VERB
ftr-484	630	28	the	the	DET
ftr-484	630	29	base	base	NOUN
ftr-484	630	30	cost	cost	NOUN
ftr-484	630	31	,	,	PUNCT
ftr-484	630	32	which	which	PRON
ftr-484	630	33	suggests	suggest	VERB
ftr-484	630	34	that	that	SCONJ
ftr-484	630	35	reconstruction	reconstruction	NOUN
ftr-484	630	36	is	be	AUX
ftr-484	630	37	voluntary	voluntary	ADJ
ftr-484	630	38	.	.	PUNCT
ftr-484	631	1	i	i	PRON
ftr-484	631	2	d.	d.	PROPN
ftr-484	631	3	some	some	DET
ftr-484	631	4	commentators	commentator	NOUN
ftr-484	631	5	suggest	suggest	VERB
ftr-484	631	6	that	that	SCONJ
ftr-484	631	7	the	the	DET
ftr-484	631	8	voluntary	voluntary	ADJ
ftr-484	631	9	nature	nature	NOUN
ftr-484	631	10	of	of	ADP
ftr-484	631	11	reconstruction	reconstruction	NOUN
ftr-484	631	12	should	should	AUX
ftr-484	631	13	be	be	AUX
ftr-484	631	14	used	use	VERB
ftr-484	631	15	to	to	ADP
ftr-484	631	16	the	the	DET
ftr-484	631	17	taxpayer	taxpayer	NOUN
ftr-484	631	18	's	's	PART
ftr-484	631	19	advantage	advantage	NOUN
ftr-484	631	20	for	for	ADP
ftr-484	631	21	an	an	DET
ftr-484	631	22	item	item	NOUN
ftr-484	631	23	that	that	PRON
ftr-484	631	24	may	may	AUX
ftr-484	631	25	have	have	AUX
ftr-484	631	26	cost	cost	VERB
ftr-484	631	27	more	more	ADJ
ftr-484	631	28	in	in	ADP
ftr-484	631	29	the	the	DET
ftr-484	631	30	base	base	NOUN
ftr-484	631	31	year	year	NOUN
ftr-484	631	32	.	.	PUNCT
ftr-484	632	1	see	see	VERB
ftr-484	632	2	schneider	schneider	PROPN
ftr-484	632	3	,	,	PUNCT
ftr-484	632	4	supra	supra	PROPN
ftr-484	632	5	note	note	PROPN
ftr-484	632	6	4	4	NUM
ftr-484	632	7	,	,	PUNCT
ftr-484	632	8	§	§	NOUN
ftr-484	632	9	14.01[5	14.01[5	NUM
ftr-484	632	10	]	]	X
ftr-484	632	11	.	.	PUNCT
ftr-484	633	1	100	100	NUM
ftr-484	633	2	.	.	PUNCT
ftr-484	633	3	schneider	schneider	PROPN
ftr-484	633	4	,	,	PUNCT
ftr-484	633	5	supra	supra	PROPN
ftr-484	633	6	note	note	PROPN
ftr-484	633	7	4	4	NUM
ftr-484	633	8	,	,	PUNCT
ftr-484	633	9	§	§	NOUN
ftr-484	633	10	14.01[5	14.01[5	NUM
ftr-484	633	11	]	]	X
ftr-484	633	12	.	.	PUNCT
ftr-484	634	1	101	101	NUM
ftr-484	634	2	.	.	PUNCT
ftr-484	634	3	schneider	schneider	PROPN
ftr-484	634	4	,	,	PUNCT
ftr-484	634	5	supra	supra	PROPN
ftr-484	634	6	note	note	PROPN
ftr-484	634	7	4	4	NUM
ftr-484	634	8	,	,	PUNCT
ftr-484	634	9	§	§	NOUN
ftr-484	634	10	14.0115	14.0115	NUM
ftr-484	634	11	]	]	PUNCT
ftr-484	634	12	(	(	PUNCT
ftr-484	634	13	"	"	PUNCT
ftr-484	634	14	revenue	revenue	NOUN
ftr-484	634	15	agents	agent	NOUN
ftr-484	634	16	are	be	AUX
ftr-484	634	17	finding	find	VERB
ftr-484	634	18	it	it	PRON
ftr-484	634	19	easy	easy	ADJ
ftr-484	634	20	to	to	PART
ftr-484	634	21	assert	assert	VERB
ftr-484	634	22	a	a	DET
ftr-484	634	23	large	large	ADJ
ftr-484	634	24	deficiency	deficiency	NOUN
ftr-484	634	25	in	in	ADP
ftr-484	634	26	such	such	ADJ
ftr-484	634	27	[	[	X
ftr-484	634	28	new	new	ADJ
ftr-484	634	29	item	item	NOUN
ftr-484	634	30	]	]	PUNCT
ftr-484	634	31	cases	case	NOUN
ftr-484	634	32	by	by	ADP
ftr-484	634	33	treating	treat	VERB
ftr-484	634	34	all	all	DET
ftr-484	634	35	new	new	ADJ
ftr-484	634	36	items	item	NOUN
ftr-484	634	37	as	as	ADP
ftr-484	634	38	having	have	VERB
ftr-484	634	39	a	a	DET
ftr-484	634	40	baseyear	baseyear	ADJ
ftr-484	634	41	cost	cost	NOUN
ftr-484	634	42	equal	equal	ADJ
ftr-484	634	43	to	to	ADP
ftr-484	634	44	their	their	PRON
ftr-484	634	45	current	current	ADJ
ftr-484	634	46	cost	cost	NOUN
ftr-484	634	47	"	"	PUNCT
ftr-484	634	48	)	)	PUNCT
ftr-484	634	49	.	.	PUNCT
ftr-484	635	1	[	[	X
ftr-484	635	2	vol	vol	NOUN
ftr-484	635	3	.	.	PUNCT
ftr-484	636	1	2:10	2:10	NUM
ftr-484	636	2	denystifying	denystifye	VERB
ftr-484	636	3	lifo	lifo	NOUN
ftr-484	636	4	items	item	NOUN
ftr-484	636	5	,	,	PUNCT
ftr-484	636	6	or	or	CCONJ
ftr-484	636	7	extreme	extreme	ADJ
ftr-484	636	8	fluctuations	fluctuation	NOUN
ftr-484	636	9	in	in	ADP
ftr-484	636	10	the	the	DET
ftr-484	636	11	variety	variety	NOUN
ftr-484	636	12	of	of	ADP
ftr-484	636	13	the	the	DET
ftr-484	636	14	items	item	NOUN
ftr-484	636	15	,	,	PUNCT
ftr-484	636	16	in	in	ADP
ftr-484	636	17	a	a	DET
ftr-484	636	18	dollar	dollar	NOUN
ftr-484	636	19	-	-	PUNCT
ftr-484	636	20	value	value	NOUN
ftr-484	636	21	pool	pool	NOUN
ftr-484	636	22	,	,	PUNCT
ftr-484	636	23	the	the	DET
ftr-484	636	24	taxpayer	taxpayer	NOUN
ftr-484	636	25	may	may	AUX
ftr-484	636	26	use	use	VERB
ftr-484	636	27	an	an	DET
ftr-484	636	28	index	index	NOUN
ftr-484	636	29	method	method	NOUN
ftr-484	636	30	for	for	ADP
ftr-484	636	31	computing	compute	VERB
ftr-484	636	32	all	all	PRON
ftr-484	636	33	or	or	CCONJ
ftr-484	636	34	part	part	NOUN
ftr-484	636	35	of	of	ADP
ftr-484	636	36	the	the	DET
ftr-484	636	37	lifo	lifo	NOUN
ftr-484	636	38	value	value	NOUN
ftr-484	636	39	of	of	ADP
ftr-484	636	40	the	the	DET
ftr-484	636	41	pool	pool	NOUN
ftr-484	636	42	.	.	PUNCT
ftr-484	637	1	an	an	DET
ftr-484	637	2	index	index	NOUN
ftr-484	637	3	may	may	AUX
ftr-484	637	4	be	be	AUX
ftr-484	637	5	computed	compute	VERB
ftr-484	637	6	by	by	ADP
ftr-484	637	7	double	double	ADJ
ftr-484	637	8	-	-	PUNCT
ftr-484	637	9	extending	extend	VERB
ftr-484	637	10	a	a	DET
ftr-484	637	11	representative	representative	ADJ
ftr-484	637	12	portion	portion	NOUN
ftr-484	637	13	of	of	ADP
ftr-484	637	14	the	the	DET
ftr-484	637	15	inventory	inventory	NOUN
ftr-484	637	16	in	in	ADP
ftr-484	637	17	a	a	DET
ftr-484	637	18	pool	pool	NOUN
ftr-484	637	19	or	or	CCONJ
ftr-484	637	20	by	by	ADP
ftr-484	637	21	the	the	DET
ftr-484	637	22	use	use	NOUN
ftr-484	637	23	of	of	ADP
ftr-484	637	24	other	other	ADJ
ftr-484	637	25	sound	sound	NOUN
ftr-484	637	26	and	and	CCONJ
ftr-484	637	27	consistent	consistent	ADJ
ftr-484	637	28	statistical	statistical	ADJ
ftr-484	637	29	methods	method	NOUN
ftr-484	637	30	.	.	PUNCT
ftr-484	638	1	the	the	DET
ftr-484	638	2	index	index	NOUN
ftr-484	638	3	used	use	VERB
ftr-484	638	4	must	must	AUX
ftr-484	638	5	be	be	AUX
ftr-484	638	6	appropriate	appropriate	ADJ
ftr-484	638	7	to	to	ADP
ftr-484	638	8	the	the	DET
ftr-484	638	9	inventory	inventory	NOUN
ftr-484	638	10	pool	pool	NOUN
ftr-484	638	11	to	to	PART
ftr-484	638	12	which	which	PRON
ftr-484	638	13	it	it	PRON
ftr-484	638	14	is	be	AUX
ftr-484	638	15	to	to	PART
ftr-484	638	16	be	be	AUX
ftr-484	638	17	applied	apply	VERB
ftr-484	638	18	.	.	PUNCT
ftr-484	639	1	the	the	DET
ftr-484	639	2	appropriateness	appropriateness	NOUN
ftr-484	639	3	of	of	ADP
ftr-484	639	4	the	the	DET
ftr-484	639	5	method	method	NOUN
ftr-484	639	6	of	of	ADP
ftr-484	639	7	computing	compute	VERB
ftr-484	639	8	the	the	DET
ftr-484	639	9	index	index	NOUN
ftr-484	639	10	and	and	CCONJ
ftr-484	639	11	the	the	DET
ftr-484	639	12	accuracy	accuracy	NOUN
ftr-484	639	13	,	,	PUNCT
ftr-484	639	14	reliability	reliability	NOUN
ftr-484	639	15	,	,	PUNCT
ftr-484	639	16	and	and	CCONJ
ftr-484	639	17	suitability	suitability	NOUN
ftr-484	639	18	of	of	ADP
ftr-484	639	19	the	the	DET
ftr-484	639	20	use	use	NOUN
ftr-484	639	21	of	of	ADP
ftr-484	639	22	such	such	ADJ
ftr-484	639	23	index	index	NOUN
ftr-484	639	24	must	must	AUX
ftr-484	639	25	be	be	AUX
ftr-484	639	26	demonstrated	demonstrate	VERB
ftr-484	639	27	to	to	ADP
ftr-484	639	28	the	the	DET
ftr-484	639	29	satisfaction	satisfaction	NOUN
ftr-484	639	30	of	of	ADP
ftr-484	639	31	the	the	DET
ftr-484	639	32	district	district	NOUN
ftr-484	639	33	director	director	NOUN
ftr-484	639	34	in	in	ADP
ftr-484	639	35	connection	connection	NOUN
ftr-484	639	36	with	with	ADP
ftr-484	639	37	the	the	DET
ftr-484	639	38	examination	examination	NOUN
ftr-484	639	39	of	of	ADP
ftr-484	639	40	the	the	DET
ftr-484	639	41	taxpayer	taxpayer	NOUN
ftr-484	639	42	's	's	PART
ftr-484	639	43	returns	return	NOUN
ftr-484	639	44	.	.	PUNCT
ftr-484	640	1	2	2	NUM
ftr-484	640	2	the	the	DET
ftr-484	640	3	index	index	NOUN
ftr-484	640	4	method	method	NOUN
ftr-484	640	5	provides	provide	VERB
ftr-484	640	6	only	only	ADV
ftr-484	640	7	limited	limited	ADJ
ftr-484	640	8	relief	relief	NOUN
ftr-484	640	9	from	from	ADP
ftr-484	640	10	the	the	DET
ftr-484	640	11	burdens	burden	NOUN
ftr-484	640	12	of	of	ADP
ftr-484	640	13	doublepricing	doubleprice	VERB
ftr-484	640	14	items	item	NOUN
ftr-484	640	15	because	because	SCONJ
ftr-484	640	16	costs	cost	NOUN
ftr-484	640	17	for	for	ADP
ftr-484	640	18	sampled	sample	VERB
ftr-484	640	19	items	item	NOUN
ftr-484	640	20	must	must	AUX
ftr-484	640	21	still	still	ADV
ftr-484	640	22	be	be	AUX
ftr-484	640	23	determined	determine	VERB
ftr-484	640	24	as	as	ADP
ftr-484	640	25	of	of	ADP
ftr-484	640	26	the	the	DET
ftr-484	640	27	base	base	NOUN
ftr-484	640	28	year	year	NOUN
ftr-484	640	29	.	.	PUNCT
ftr-484	641	1	this	this	PRON
ftr-484	641	2	can	can	AUX
ftr-484	641	3	be	be	AUX
ftr-484	641	4	difficult	difficult	ADJ
ftr-484	641	5	if	if	SCONJ
ftr-484	641	6	the	the	DET
ftr-484	641	7	sampled	sample	VERB
ftr-484	641	8	items	item	NOUN
ftr-484	641	9	include	include	VERB
ftr-484	641	10	"	"	PUNCT
ftr-484	641	11	new	new	ADJ
ftr-484	641	12	items	item	NOUN
ftr-484	641	13	.	.	PUNCT
ftr-484	641	14	"	"	PUNCT
ftr-484	642	1	moreover	moreover	ADV
ftr-484	642	2	,	,	PUNCT
ftr-484	642	3	the	the	DET
ftr-484	642	4	service	service	NOUN
ftr-484	642	5	has	have	AUX
ftr-484	642	6	never	never	ADV
ftr-484	642	7	established	establish	VERB
ftr-484	642	8	clear	clear	ADJ
ftr-484	642	9	parameters	parameter	NOUN
ftr-484	642	10	for	for	ADP
ftr-484	642	11	the	the	DET
ftr-484	642	12	"	"	PUNCT
ftr-484	642	13	appropriateness	appropriateness	NOUN
ftr-484	642	14	"	"	PUNCT
ftr-484	642	15	of	of	ADP
ftr-484	642	16	the	the	DET
ftr-484	642	17	method	method	NOUN
ftr-484	642	18	or	or	CCONJ
ftr-484	642	19	the	the	DET
ftr-484	642	20	"	"	PUNCT
ftr-484	642	21	accuracy	accuracy	NOUN
ftr-484	642	22	,	,	PUNCT
ftr-484	642	23	reliability	reliability	NOUN
ftr-484	642	24	,	,	PUNCT
ftr-484	642	25	and	and	CCONJ
ftr-484	642	26	suitability	suitability	NOUN
ftr-484	642	27	"	"	PUNCT
ftr-484	642	28	of	of	ADP
ftr-484	642	29	the	the	DET
ftr-484	642	30	index	index	NOUN
ftr-484	642	31	.	.	PUNCT
ftr-484	643	1	the	the	DET
ftr-484	643	2	potential	potential	NOUN
ftr-484	643	3	for	for	ADP
ftr-484	643	4	controversy	controversy	NOUN
ftr-484	643	5	clearly	clearly	ADV
ftr-484	643	6	exists	exist	VERB
ftr-484	643	7	.	.	PUNCT
ftr-484	644	1	as	as	SCONJ
ftr-484	644	2	one	one	NUM
ftr-484	644	3	practitioner	practitioner	NOUN
ftr-484	644	4	has	have	AUX
ftr-484	644	5	observed	observe	VERB
ftr-484	644	6	,	,	PUNCT
ftr-484	644	7	"	"	PUNCT
ftr-484	644	8	the	the	DET
ftr-484	644	9	propriety	propriety	NOUN
ftr-484	644	10	of	of	ADP
ftr-484	644	11	a	a	DET
ftr-484	644	12	taxpayer	taxpayer	NOUN
ftr-484	644	13	's	's	PART
ftr-484	644	14	sample	sample	NOUN
ftr-484	644	15	has	have	AUX
ftr-484	644	16	come	come	VERB
ftr-484	644	17	to	to	PART
ftr-484	644	18	be	be	AUX
ftr-484	644	19	one	one	NUM
ftr-484	644	20	of	of	ADP
ftr-484	644	21	the	the	DET
ftr-484	644	22	leading	lead	VERB
ftr-484	644	23	audit	audit	NOUN
ftr-484	644	24	issues	issue	NOUN
ftr-484	644	25	.	.	PUNCT
ftr-484	645	1	nevertheless	nevertheless	ADV
ftr-484	645	2	,	,	PUNCT
ftr-484	645	3	official	official	ADJ
ftr-484	645	4	guidelines	guideline	NOUN
ftr-484	645	5	continue	continue	VERB
ftr-484	645	6	to	to	PART
ftr-484	645	7	be	be	AUX
ftr-484	645	8	lacking	lack	VERB
ftr-484	645	9	.	.	PUNCT
ftr-484	646	1	"	"	PUNCT
ftr-484	646	2	'	'	PUNCT
ftr-484	646	3	0	0	NUM
ftr-484	646	4	t	t	PROPN
ftr-484	646	5	3	3	NUM
ftr-484	646	6	c.	c.	PROPN
ftr-484	646	7	link	link	PROPN
ftr-484	646	8	-	-	PUNCT
ftr-484	646	9	chain	chain	NOUN
ftr-484	646	10	method.-a	method.-a	NOUN
ftr-484	646	11	third	third	ADJ
ftr-484	646	12	method	method	NOUN
ftr-484	646	13	of	of	ADP
ftr-484	646	14	constructing	construct	VERB
ftr-484	646	15	an	an	DET
ftr-484	646	16	internal	internal	ADJ
ftr-484	646	17	price	price	NOUN
ftr-484	646	18	index	index	NOUN
ftr-484	646	19	-	-	PUNCT
ftr-484	646	20	the	the	DET
ftr-484	646	21	"	"	PUNCT
ftr-484	646	22	link	link	NOUN
ftr-484	646	23	-	-	PUNCT
ftr-484	646	24	chain	chain	NOUN
ftr-484	646	25	method"-differs	method"-differ	NOUN
ftr-484	646	26	from	from	ADP
ftr-484	646	27	the	the	DET
ftr-484	646	28	doubleextension	doubleextension	NOUN
ftr-484	646	29	method	method	NOUN
ftr-484	646	30	by	by	ADP
ftr-484	646	31	focusing	focus	VERB
ftr-484	646	32	on	on	ADP
ftr-484	646	33	annual	annual	ADJ
ftr-484	646	34	changes	change	NOUN
ftr-484	646	35	in	in	ADP
ftr-484	646	36	the	the	DET
ftr-484	646	37	cost	cost	NOUN
ftr-484	646	38	of	of	ADP
ftr-484	646	39	inventory	inventory	NOUN
ftr-484	646	40	items	item	NOUN
ftr-484	646	41	,	,	PUNCT
ftr-484	646	42	rather	rather	ADV
ftr-484	646	43	than	than	ADP
ftr-484	646	44	changes	change	NOUN
ftr-484	646	45	occurring	occur	VERB
ftr-484	646	46	between	between	ADP
ftr-484	646	47	the	the	DET
ftr-484	646	48	current	current	ADJ
ftr-484	646	49	year	year	NOUN
ftr-484	646	50	and	and	CCONJ
ftr-484	646	51	the	the	DET
ftr-484	646	52	base	base	NOUN
ftr-484	646	53	year	year	NOUN
ftr-484	646	54	.	.	PUNCT
ftr-484	647	1	under	under	ADP
ftr-484	647	2	the	the	DET
ftr-484	647	3	link	link	NOUN
ftr-484	647	4	-	-	PUNCT
ftr-484	647	5	chain	chain	NOUN
ftr-484	647	6	method	method	NOUN
ftr-484	647	7	,	,	PUNCT
ftr-484	647	8	an	an	DET
ftr-484	647	9	annual	annual	ADJ
ftr-484	647	10	index	index	NOUN
ftr-484	647	11	is	be	AUX
ftr-484	647	12	computed	compute	VERB
ftr-484	647	13	from	from	ADP
ftr-484	647	14	the	the	DET
ftr-484	647	15	ratio	ratio	NOUN
ftr-484	647	16	of	of	ADP
ftr-484	647	17	current	current	ADJ
ftr-484	647	18	-	-	PUNCT
ftr-484	647	19	year	year	NOUN
ftr-484	647	20	cost	cost	NOUN
ftr-484	647	21	to	to	ADP
ftr-484	647	22	prior	prior	ADJ
ftr-484	647	23	-	-	PUNCT
ftr-484	647	24	year	year	NOUN
ftr-484	647	25	cost	cost	NOUN
ftr-484	647	26	of	of	ADP
ftr-484	647	27	the	the	DET
ftr-484	647	28	items	item	NOUN
ftr-484	647	29	in	in	ADP
ftr-484	647	30	inventory	inventory	NOUN
ftr-484	647	31	,	,	PUNCT
ftr-484	647	32	and	and	CCONJ
ftr-484	647	33	this	this	DET
ftr-484	647	34	index	index	NOUN
ftr-484	647	35	is	be	AUX
ftr-484	647	36	"	"	PUNCT
ftr-484	647	37	linked	link	VERB
ftr-484	647	38	"	"	PUNCT
ftr-484	647	39	or	or	CCONJ
ftr-484	647	40	multiplied	multiply	VERB
ftr-484	647	41	by	by	ADP
ftr-484	647	42	the	the	DET
ftr-484	647	43	indexes	index	NOUN
ftr-484	647	44	computed	compute	VERB
ftr-484	647	45	annually	annually	ADV
ftr-484	647	46	from	from	ADP
ftr-484	647	47	the	the	DET
ftr-484	647	48	base	base	NOUN
ftr-484	647	49	year	year	NOUN
ftr-484	647	50	to	to	PART
ftr-484	647	51	compute	compute	VERB
ftr-484	647	52	a	a	DET
ftr-484	647	53	cumulative	cumulative	ADJ
ftr-484	647	54	index	index	NOUN
ftr-484	647	55	,	,	PUNCT
ftr-484	647	56	which	which	PRON
ftr-484	647	57	represents	represent	VERB
ftr-484	647	58	the	the	DET
ftr-484	647	59	inflation	inflation	NOUN
ftr-484	647	60	in	in	ADP
ftr-484	647	61	the	the	DET
ftr-484	647	62	ending	end	VERB
ftr-484	647	63	inventory	inventory	NOUN
ftr-484	647	64	.	.	PUNCT
ftr-484	648	1	4	4	NUM
ftr-484	648	2	the	the	DET
ftr-484	648	3	link	link	NOUN
ftr-484	648	4	-	-	PUNCT
ftr-484	648	5	chain	chain	NOUN
ftr-484	648	6	method	method	NOUN
ftr-484	648	7	can	can	AUX
ftr-484	648	8	also	also	ADV
ftr-484	648	9	be	be	AUX
ftr-484	648	10	combined	combine	VERB
ftr-484	648	11	with	with	ADP
ftr-484	648	12	the	the	DET
ftr-484	648	13	sampling	sample	VERB
ftr-484	648	14	aspect	aspect	NOUN
ftr-484	648	15	of	of	ADP
ftr-484	648	16	the	the	DET
ftr-484	648	17	index	index	NOUN
ftr-484	648	18	method	method	NOUN
ftr-484	648	19	,	,	PUNCT
ftr-484	648	20	so	so	SCONJ
ftr-484	648	21	that	that	SCONJ
ftr-484	648	22	the	the	DET
ftr-484	648	23	annual	annual	ADJ
ftr-484	648	24	index	index	NOUN
ftr-484	648	25	computation	computation	NOUN
ftr-484	648	26	102	102	NUM
ftr-484	648	27	.	.	PUNCT
ftr-484	649	1	regs	regs	PROPN
ftr-484	649	2	.	.	PUNCT
ftr-484	650	1	§	§	PROPN
ftr-484	650	2	1.472	1.472	NUM
ftr-484	650	3	-	-	PUNCT
ftr-484	650	4	8(e)(i	8(e)(i	NUM
ftr-484	650	5	)	)	PUNCT
ftr-484	650	6	.	.	PUNCT
ftr-484	651	1	103	103	NUM
ftr-484	651	2	.	.	PUNCT
ftr-484	652	1	schneider	schneider	PROPN
ftr-484	652	2	,	,	PUNCT
ftr-484	652	3	supra	supra	PROPN
ftr-484	652	4	note	note	PROPN
ftr-484	652	5	4	4	NUM
ftr-484	652	6	,	,	PUNCT
ftr-484	652	7	§	§	PROPN
ftr-484	652	8	14.02121[al	14.02121[al	PROPN
ftr-484	652	9	.	.	PROPN
ftr-484	652	10	104	104	NUM
ftr-484	652	11	.	.	PUNCT
ftr-484	653	1	according	accord	VERB
ftr-484	653	2	to	to	ADP
ftr-484	653	3	the	the	DET
ftr-484	653	4	regulations	regulation	NOUN
ftr-484	653	5	,	,	PUNCT
ftr-484	653	6	the	the	DET
ftr-484	653	7	"	"	PUNCT
ftr-484	653	8	so	so	ADV
ftr-484	653	9	-	-	PUNCT
ftr-484	653	10	called	call	VERB
ftr-484	653	11	'	'	PUNCT
ftr-484	653	12	link	link	NOUN
ftr-484	653	13	-	-	PUNCT
ftr-484	653	14	chain	chain	NOUN
ftr-484	653	15	'	'	PART
ftr-484	653	16	method	method	NOUN
ftr-484	653	17	"	"	PUNCT
ftr-484	653	18	may	may	AUX
ftr-484	653	19	be	be	AUX
ftr-484	653	20	used	use	VERB
ftr-484	653	21	only	only	ADV
ftr-484	653	22	if	if	SCONJ
ftr-484	653	23	"	"	PUNCT
ftr-484	653	24	the	the	DET
ftr-484	653	25	taxpayer	taxpayer	NOUN
ftr-484	653	26	can	can	AUX
ftr-484	653	27	demonstrate	demonstrate	VERB
ftr-484	653	28	to	to	ADP
ftr-484	653	29	the	the	DET
ftr-484	653	30	satisfaction	satisfaction	NOUN
ftr-484	653	31	of	of	ADP
ftr-484	653	32	the	the	DET
ftr-484	653	33	district	district	NOUN
ftr-484	653	34	director	director	NOUN
ftr-484	653	35	that	that	SCONJ
ftr-484	653	36	the	the	DET
ftr-484	653	37	use	use	NOUN
ftr-484	653	38	of	of	ADP
ftr-484	653	39	either	either	CCONJ
ftr-484	653	40	an	an	DET
ftr-484	653	41	index	index	NOUN
ftr-484	653	42	method	method	NOUN
ftr-484	653	43	or	or	CCONJ
ftr-484	653	44	the	the	DET
ftr-484	653	45	double	double	ADJ
ftr-484	653	46	-	-	PUNCT
ftr-484	653	47	extension	extension	NOUN
ftr-484	653	48	method	method	NOUN
ftr-484	653	49	would	would	AUX
ftr-484	653	50	be	be	AUX
ftr-484	653	51	impractical	impractical	ADJ
ftr-484	653	52	or	or	CCONJ
ftr-484	653	53	unsuitable	unsuitable	ADJ
ftr-484	653	54	in	in	ADP
ftr-484	653	55	view	view	NOUN
ftr-484	653	56	of	of	ADP
ftr-484	653	57	the	the	DET
ftr-484	653	58	nature	nature	NOUN
ftr-484	653	59	of	of	ADP
ftr-484	653	60	the	the	DET
ftr-484	653	61	pool	pool	NOUN
ftr-484	653	62	.	.	PUNCT
ftr-484	653	63	"	"	PUNCT
ftr-484	653	64	regs	reg	NOUN
ftr-484	653	65	.	.	PUNCT
ftr-484	654	1	§	§	PROPN
ftr-484	654	2	1.472	1.472	NUM
ftr-484	654	3	-	-	SYM
ftr-484	654	4	8(e	8(e	NUM
ftr-484	654	5	)	)	PUNCT
ftr-484	654	6	(	(	PUNCT
ftr-484	654	7	1	1	NUM
ftr-484	654	8	)	)	PUNCT
ftr-484	654	9	.	.	PUNCT
ftr-484	655	1	by	by	ADP
ftr-484	655	2	referring	refer	VERB
ftr-484	655	3	to	to	ADP
ftr-484	655	4	the	the	DET
ftr-484	655	5	"	"	PUNCT
ftr-484	655	6	so	so	ADV
ftr-484	655	7	-	-	PUNCT
ftr-484	655	8	called	call	VERB
ftr-484	655	9	"	"	PUNCT
ftr-484	655	10	method	method	NOUN
ftr-484	655	11	.	.	PUNCT
ftr-484	656	1	the	the	DET
ftr-484	656	2	regulations	regulation	NOUN
ftr-484	656	3	apparently	apparently	ADV
ftr-484	656	4	authorize	authorize	VERB
ftr-484	656	5	approaches	approach	NOUN
ftr-484	656	6	previously	previously	ADV
ftr-484	656	7	used	use	VERB
ftr-484	656	8	by	by	ADP
ftr-484	656	9	taxpayers	taxpayer	NOUN
ftr-484	656	10	.	.	PUNCT
ftr-484	657	1	the	the	DET
ftr-484	657	2	service	service	NOUN
ftr-484	657	3	has	have	AUX
ftr-484	657	4	not	not	PART
ftr-484	657	5	provided	provide	VERB
ftr-484	657	6	a	a	DET
ftr-484	657	7	computational	computational	ADJ
ftr-484	657	8	example	example	NOUN
ftr-484	657	9	of	of	ADP
ftr-484	657	10	the	the	DET
ftr-484	657	11	method	method	NOUN
ftr-484	657	12	.	.	PUNCT
ftr-484	658	1	for	for	ADP
ftr-484	658	2	descriptions	description	NOUN
ftr-484	658	3	and	and	CCONJ
ftr-484	658	4	illustrations	illustration	NOUN
ftr-484	658	5	of	of	ADP
ftr-484	658	6	linkchain	linkchain	NOUN
ftr-484	658	7	computation	computation	NOUN
ftr-484	658	8	approaches	approach	NOUN
ftr-484	658	9	,	,	PUNCT
ftr-484	658	10	see	see	VERB
ftr-484	658	11	generally	generally	ADV
ftr-484	658	12	gertzman	gertzman	ADJ
ftr-484	658	13	,	,	PUNCT
ftr-484	658	14	supra	supra	ADJ
ftr-484	658	15	note	note	NOUN
ftr-484	658	16	3	3	NUM
ftr-484	658	17	,	,	PUNCT
ftr-484	658	18	1	1	NUM
ftr-484	658	19	7.04131[blliii	7.04131[blliii	NUM
ftr-484	658	20	]	]	X
ftr-484	658	21	;	;	PUNCT
ftr-484	658	22	schneider	schneider	NOUN
ftr-484	658	23	,	,	PUNCT
ftr-484	658	24	supra	supra	PROPN
ftr-484	658	25	note	note	PROPN
ftr-484	658	26	4	4	NUM
ftr-484	658	27	,	,	PUNCT
ftr-484	658	28	§	§	PROPN
ftr-484	658	29	14.02131	14.02131	NUM
ftr-484	658	30	.	.	PUNCT
ftr-484	659	1	1995	1995	NUM
ftr-484	659	2	]	]	PUNCT
ftr-484	659	3	florida	florida	PROPN
ftr-484	659	4	tax	tax	NOUN
ftr-484	659	5	review	review	NOUN
ftr-484	659	6	involves	involve	VERB
ftr-484	659	7	only	only	ADV
ftr-484	659	8	a	a	DET
ftr-484	659	9	statistical	statistical	ADJ
ftr-484	659	10	sample	sample	NOUN
ftr-484	659	11	or	or	CCONJ
ftr-484	659	12	other	other	ADJ
ftr-484	659	13	representative	representative	ADJ
ftr-484	659	14	portion	portion	NOUN
ftr-484	659	15	of	of	ADP
ftr-484	659	16	the	the	DET
ftr-484	659	17	inventory	inventory	NOUN
ftr-484	659	18	items	item	NOUN
ftr-484	659	19	.	.	PUNCT
ftr-484	660	1	°	°	CCONJ
ftr-484	660	2	"	"	PUNCT
ftr-484	660	3	by	by	ADP
ftr-484	660	4	focusing	focus	VERB
ftr-484	660	5	on	on	ADP
ftr-484	660	6	costs	cost	NOUN
ftr-484	660	7	for	for	ADP
ftr-484	660	8	the	the	DET
ftr-484	660	9	immediately	immediately	ADV
ftr-484	660	10	preceding	precede	VERB
ftr-484	660	11	year	year	NOUN
ftr-484	660	12	,	,	PUNCT
ftr-484	660	13	instead	instead	ADV
ftr-484	660	14	of	of	ADP
ftr-484	660	15	base	base	ADJ
ftr-484	660	16	-	-	PUNCT
ftr-484	660	17	year	year	NOUN
ftr-484	660	18	costs	cost	NOUN
ftr-484	660	19	,	,	PUNCT
ftr-484	660	20	the	the	DET
ftr-484	660	21	link	link	NOUN
ftr-484	660	22	-	-	PUNCT
ftr-484	660	23	chain	chain	NOUN
ftr-484	660	24	method	method	NOUN
ftr-484	660	25	may	may	AUX
ftr-484	660	26	partially	partially	ADV
ftr-484	660	27	alleviate	alleviate	VERB
ftr-484	660	28	the	the	DET
ftr-484	660	29	difficulty	difficulty	NOUN
ftr-484	660	30	of	of	ADP
ftr-484	660	31	reconstructing	reconstruct	VERB
ftr-484	660	32	costs	cost	NOUN
ftr-484	660	33	of	of	ADP
ftr-484	660	34	new	new	ADJ
ftr-484	660	35	items	item	NOUN
ftr-484	660	36	.	.	PUNCT
ftr-484	660	37	'	'	PUNCT
ftr-484	661	1	6	6	NUM
ftr-484	661	2	finding	find	VERB
ftr-484	661	3	the	the	DET
ftr-484	661	4	same	same	ADJ
ftr-484	661	5	item	item	NOUN
ftr-484	661	6	,	,	PUNCT
ftr-484	661	7	or	or	CCONJ
ftr-484	661	8	a	a	DET
ftr-484	661	9	similar	similar	ADJ
ftr-484	661	10	item	item	NOUN
ftr-484	661	11	,	,	PUNCT
ftr-484	661	12	for	for	ADP
ftr-484	661	13	purposes	purpose	NOUN
ftr-484	661	14	of	of	ADP
ftr-484	661	15	determining	determine	VERB
ftr-484	661	16	a	a	DET
ftr-484	661	17	prior	prior	ADJ
ftr-484	661	18	period	period	NOUN
ftr-484	661	19	cost	cost	NOUN
ftr-484	661	20	is	be	AUX
ftr-484	661	21	more	more	ADV
ftr-484	661	22	likely	likely	ADJ
ftr-484	661	23	when	when	SCONJ
ftr-484	661	24	successive	successive	ADJ
ftr-484	661	25	years	year	NOUN
ftr-484	661	26	are	be	AUX
ftr-484	661	27	involved	involve	VERB
ftr-484	661	28	.	.	PUNCT
ftr-484	662	1	further	far	ADV
ftr-484	662	2	,	,	PUNCT
ftr-484	662	3	to	to	ADP
ftr-484	662	4	the	the	DET
ftr-484	662	5	extent	extent	NOUN
ftr-484	662	6	that	that	SCONJ
ftr-484	662	7	the	the	DET
ftr-484	662	8	same	same	ADJ
ftr-484	662	9	or	or	CCONJ
ftr-484	662	10	a	a	DET
ftr-484	662	11	similar	similar	ADJ
ftr-484	662	12	item	item	NOUN
ftr-484	662	13	can	can	AUX
ftr-484	662	14	not	not	PART
ftr-484	662	15	be	be	AUX
ftr-484	662	16	found	find	VERB
ftr-484	662	17	and	and	CCONJ
ftr-484	662	18	the	the	DET
ftr-484	662	19	taxpayer	taxpayer	NOUN
ftr-484	662	20	is	be	AUX
ftr-484	662	21	forced	force	VERB
ftr-484	662	22	to	to	PART
ftr-484	662	23	use	use	VERB
ftr-484	662	24	the	the	DET
ftr-484	662	25	current	current	ADJ
ftr-484	662	26	-	-	PUNCT
ftr-484	662	27	year	year	NOUN
ftr-484	662	28	cost	cost	NOUN
ftr-484	662	29	as	as	ADP
ftr-484	662	30	the	the	DET
ftr-484	662	31	prior	prior	ADJ
ftr-484	662	32	-	-	PUNCT
ftr-484	662	33	year	year	NOUN
ftr-484	662	34	cost,'0	cost,'0	NOUN
ftr-484	662	35	7	7	NUM
ftr-484	662	36	the	the	DET
ftr-484	662	37	taxpayer	taxpayer	NOUN
ftr-484	662	38	effectively	effectively	ADV
ftr-484	662	39	loses	lose	VERB
ftr-484	662	40	the	the	DET
ftr-484	662	41	benefit	benefit	NOUN
ftr-484	662	42	of	of	ADP
ftr-484	662	43	only	only	ADV
ftr-484	662	44	one	one	NUM
ftr-484	662	45	year	year	NOUN
ftr-484	662	46	's	's	PART
ftr-484	662	47	inflation	inflation	NOUN
ftr-484	662	48	.	.	PUNCT
ftr-484	663	1	as	as	SCONJ
ftr-484	663	2	one	one	NUM
ftr-484	663	3	commentator	commentator	NOUN
ftr-484	663	4	has	have	AUX
ftr-484	663	5	explained	explain	VERB
ftr-484	663	6	,	,	PUNCT
ftr-484	663	7	"	"	PUNCT
ftr-484	663	8	in	in	ADP
ftr-484	663	9	effect	effect	NOUN
ftr-484	663	10	,	,	PUNCT
ftr-484	663	11	the	the	DET
ftr-484	663	12	assumption	assumption	NOUN
ftr-484	663	13	is	be	AUX
ftr-484	663	14	made	make	VERB
ftr-484	663	15	that	that	SCONJ
ftr-484	663	16	the	the	DET
ftr-484	663	17	inflation	inflation	NOUN
ftr-484	663	18	inherent	inherent	ADJ
ftr-484	663	19	in	in	ADP
ftr-484	663	20	the	the	DET
ftr-484	663	21	new	new	ADJ
ftr-484	663	22	item	item	NOUN
ftr-484	663	23	from	from	ADP
ftr-484	663	24	the	the	DET
ftr-484	663	25	base	base	NOUN
ftr-484	663	26	date	date	NOUN
ftr-484	663	27	to	to	ADP
ftr-484	663	28	the	the	DET
ftr-484	663	29	end	end	NOUN
ftr-484	663	30	of	of	ADP
ftr-484	663	31	the	the	DET
ftr-484	663	32	prior	prior	ADJ
ftr-484	663	33	year	year	NOUN
ftr-484	663	34	is	be	AUX
ftr-484	663	35	equal	equal	ADJ
ftr-484	663	36	to	to	ADP
ftr-484	663	37	the	the	DET
ftr-484	663	38	inflation	inflation	NOUN
ftr-484	663	39	inherent	inherent	ADJ
ftr-484	663	40	in	in	ADP
ftr-484	663	41	the	the	DET
ftr-484	663	42	taxpayer	taxpayer	NOUN
ftr-484	663	43	's	's	PART
ftr-484	663	44	ever	ever	ADV
ftr-484	663	45	changing	change	VERB
ftr-484	663	46	inventory	inventory	NOUN
ftr-484	663	47	of	of	ADP
ftr-484	663	48	other	other	ADJ
ftr-484	663	49	items	item	NOUN
ftr-484	663	50	throughout	throughout	ADP
ftr-484	663	51	that	that	DET
ftr-484	663	52	same	same	ADJ
ftr-484	663	53	period	period	NOUN
ftr-484	663	54	.	.	PUNCT
ftr-484	663	55	'	'	PUNCT
ftr-484	664	1	08	08	NUM
ftr-484	665	1	this	this	DET
ftr-484	665	2	feature	feature	NOUN
ftr-484	665	3	of	of	ADP
ftr-484	665	4	the	the	DET
ftr-484	665	5	link	link	NOUN
ftr-484	665	6	-	-	PUNCT
ftr-484	665	7	chain	chain	NOUN
ftr-484	665	8	method	method	NOUN
ftr-484	665	9	,	,	PUNCT
ftr-484	665	10	which	which	PRON
ftr-484	665	11	attributes	attribute	VERB
ftr-484	665	12	the	the	DET
ftr-484	665	13	cumulative	cumulative	ADJ
ftr-484	665	14	inflation	inflation	NOUN
ftr-484	665	15	of	of	ADP
ftr-484	665	16	the	the	DET
ftr-484	665	17	prior	prior	ADJ
ftr-484	665	18	year	year	NOUN
ftr-484	665	19	to	to	ADP
ftr-484	665	20	the	the	DET
ftr-484	665	21	items	item	NOUN
ftr-484	665	22	in	in	ADP
ftr-484	665	23	ending	end	VERB
ftr-484	665	24	inventory	inventory	NOUN
ftr-484	665	25	regardless	regardless	ADV
ftr-484	665	26	of	of	ADP
ftr-484	665	27	the	the	DET
ftr-484	665	28	actual	actual	ADJ
ftr-484	665	29	inflation	inflation	NOUN
ftr-484	665	30	,	,	PUNCT
ftr-484	665	31	can	can	AUX
ftr-484	665	32	result	result	VERB
ftr-484	665	33	in	in	ADP
ftr-484	665	34	an	an	DET
ftr-484	665	35	overall	overall	ADJ
ftr-484	665	36	measure	measure	NOUN
ftr-484	665	37	of	of	ADP
ftr-484	665	38	inflation	inflation	NOUN
ftr-484	665	39	that	that	PRON
ftr-484	665	40	is	be	AUX
ftr-484	665	41	not	not	PART
ftr-484	665	42	precise	precise	ADJ
ftr-484	665	43	.	.	PUNCT
ftr-484	666	1	to	to	PART
ftr-484	666	2	illustrate	illustrate	VERB
ftr-484	666	3	,	,	PUNCT
ftr-484	666	4	assume	assume	VERB
ftr-484	666	5	that	that	SCONJ
ftr-484	666	6	a	a	DET
ftr-484	666	7	taxpayer	taxpayer	NOUN
ftr-484	666	8	has	have	VERB
ftr-484	666	9	an	an	DET
ftr-484	666	10	inventory	inventory	NOUN
ftr-484	666	11	of	of	ADP
ftr-484	666	12	two	two	NUM
ftr-484	666	13	items	item	NOUN
ftr-484	666	14	(	(	PUNCT
ftr-484	666	15	a	a	PRON
ftr-484	666	16	and	and	CCONJ
ftr-484	666	17	b	b	NOUN
ftr-484	666	18	)	)	PUNCT
ftr-484	666	19	that	that	PRON
ftr-484	666	20	have	have	VERB
ftr-484	666	21	a	a	DET
ftr-484	666	22	base	base	ADJ
ftr-484	666	23	-	-	PUNCT
ftr-484	666	24	year	year	NOUN
ftr-484	666	25	cost	cost	NOUN
ftr-484	666	26	of	of	ADP
ftr-484	666	27	$	$	SYM
ftr-484	666	28	1	1	NUM
ftr-484	666	29	.	.	PUNCT
ftr-484	667	1	in	in	ADP
ftr-484	667	2	the	the	DET
ftr-484	667	3	first	first	ADJ
ftr-484	667	4	two	two	NUM
ftr-484	667	5	years	year	NOUN
ftr-484	667	6	of	of	ADP
ftr-484	667	7	applying	apply	VERB
ftr-484	667	8	the	the	DET
ftr-484	667	9	lifo	lifo	NOUN
ftr-484	667	10	method	method	NOUN
ftr-484	667	11	,	,	PUNCT
ftr-484	667	12	the	the	DET
ftr-484	667	13	cost	cost	NOUN
ftr-484	667	14	of	of	ADP
ftr-484	667	15	item	item	NOUN
ftr-484	667	16	a	a	DET
ftr-484	667	17	increases	increase	NOUN
ftr-484	667	18	by	by	ADP
ftr-484	667	19	$	$	SYM
ftr-484	667	20	1	1	NUM
ftr-484	667	21	per	per	ADP
ftr-484	667	22	year	year	NOUN
ftr-484	667	23	,	,	PUNCT
ftr-484	667	24	while	while	SCONJ
ftr-484	667	25	the	the	DET
ftr-484	667	26	cost	cost	NOUN
ftr-484	667	27	of	of	ADP
ftr-484	667	28	item	item	NOUN
ftr-484	667	29	b	b	PROPN
ftr-484	667	30	remains	remain	VERB
ftr-484	667	31	$	$	SYM
ftr-484	667	32	1	1	NUM
ftr-484	667	33	.	.	PUNCT
ftr-484	668	1	in	in	ADP
ftr-484	668	2	the	the	DET
ftr-484	668	3	third	third	ADJ
ftr-484	668	4	year	year	NOUN
ftr-484	668	5	,	,	PUNCT
ftr-484	668	6	the	the	DET
ftr-484	668	7	taxpayer	taxpayer	NOUN
ftr-484	668	8	discontinues	discontinue	VERB
ftr-484	668	9	item	item	NOUN
ftr-484	668	10	a	a	NOUN
ftr-484	668	11	and	and	CCONJ
ftr-484	668	12	substitutes	substitute	VERB
ftr-484	668	13	an	an	DET
ftr-484	668	14	extra	extra	ADJ
ftr-484	668	15	item	item	NOUN
ftr-484	668	16	b	b	NOUN
ftr-484	668	17	,	,	PUNCT
ftr-484	668	18	which	which	PRON
ftr-484	668	19	still	still	ADV
ftr-484	668	20	costs	cost	VERB
ftr-484	668	21	$	$	SYM
ftr-484	668	22	1	1	NUM
ftr-484	668	23	per	per	ADP
ftr-484	668	24	unit	unit	NOUN
ftr-484	668	25	.	.	PUNCT
ftr-484	669	1	the	the	DET
ftr-484	669	2	link	link	NOUN
ftr-484	669	3	-	-	PUNCT
ftr-484	669	4	chain	chain	NOUN
ftr-484	669	5	computations	computation	NOUN
ftr-484	669	6	are	be	AUX
ftr-484	669	7	as	as	SCONJ
ftr-484	669	8	follows	follow	VERB
ftr-484	669	9	:	:	PUNCT
ftr-484	669	10	°	°	NUM
ftr-484	670	1	105	105	X
ftr-484	670	2	.	.	PUNCT
ftr-484	671	1	see	see	VERB
ftr-484	671	2	gertzman	gertzman	NOUN
ftr-484	671	3	,	,	PUNCT
ftr-484	671	4	supra	supra	PROPN
ftr-484	671	5	note	note	NOUN
ftr-484	671	6	3	3	NUM
ftr-484	671	7	,	,	PUNCT
ftr-484	671	8	7.04[3][b][iii	7.04[3][b][iii	NUM
ftr-484	671	9	]	]	X
ftr-484	671	10	;	;	PUNCT
ftr-484	671	11	schneider	schneider	NOUN
ftr-484	671	12	,	,	PUNCT
ftr-484	671	13	supra	supra	PROPN
ftr-484	671	14	note	note	PROPN
ftr-484	671	15	4	4	NUM
ftr-484	671	16	,	,	PUNCT
ftr-484	671	17	§	§	PROPN
ftr-484	671	18	14.0213	14.0213	NUM
ftr-484	671	19	]	]	PUNCT
ftr-484	671	20	.	.	PUNCT
ftr-484	672	1	schneider	schneider	PROPN
ftr-484	672	2	also	also	ADV
ftr-484	672	3	quotes	quote	VERB
ftr-484	672	4	from	from	ADP
ftr-484	672	5	a	a	DET
ftr-484	672	6	nonpublic	nonpublic	ADJ
ftr-484	672	7	letter	letter	NOUN
ftr-484	672	8	consenting	consent	VERB
ftr-484	672	9	to	to	ADP
ftr-484	672	10	an	an	DET
ftr-484	672	11	accounting	accounting	NOUN
ftr-484	672	12	method	method	NOUN
ftr-484	672	13	change	change	NOUN
ftr-484	672	14	in	in	ADP
ftr-484	672	15	which	which	PRON
ftr-484	672	16	the	the	DET
ftr-484	672	17	service	service	NOUN
ftr-484	672	18	recognized	recognize	VERB
ftr-484	672	19	the	the	DET
ftr-484	672	20	use	use	NOUN
ftr-484	672	21	of	of	ADP
ftr-484	672	22	sampling	sample	VERB
ftr-484	672	23	in	in	ADP
ftr-484	672	24	conjunction	conjunction	NOUN
ftr-484	672	25	with	with	ADP
ftr-484	672	26	link	link	NOUN
ftr-484	672	27	-	-	PUNCT
ftr-484	672	28	chain	chain	NOUN
ftr-484	672	29	if	if	SCONJ
ftr-484	672	30	sampling	sample	VERB
ftr-484	672	31	"	"	PUNCT
ftr-484	672	32	can	can	AUX
ftr-484	672	33	be	be	AUX
ftr-484	672	34	shown	show	VERB
ftr-484	672	35	to	to	PART
ftr-484	672	36	be	be	AUX
ftr-484	672	37	satisfactory	satisfactory	ADJ
ftr-484	672	38	.	.	PUNCT
ftr-484	672	39	"	"	PUNCT
ftr-484	673	1	schneider	schneider	NOUN
ftr-484	673	2	,	,	PUNCT
ftr-484	673	3	supra	supra	PROPN
ftr-484	673	4	note	note	PROPN
ftr-484	673	5	4	4	NUM
ftr-484	673	6	,	,	PUNCT
ftr-484	673	7	§	§	NOUN
ftr-484	673	8	14.01[5	14.01[5	NUM
ftr-484	673	9	]	]	PUNCT
ftr-484	673	10	.	.	PUNCT
ftr-484	674	1	the	the	DET
ftr-484	674	2	tax	tax	NOUN
ftr-484	674	3	court	court	NOUN
ftr-484	674	4	also	also	ADV
ftr-484	674	5	permitted	permit	VERB
ftr-484	674	6	a	a	DET
ftr-484	674	7	link	link	NOUN
ftr-484	674	8	-	-	PUNCT
ftr-484	674	9	chain	chain	NOUN
ftr-484	674	10	approach	approach	NOUN
ftr-484	674	11	based	base	VERB
ftr-484	674	12	on	on	ADP
ftr-484	674	13	sampling	sample	VERB
ftr-484	674	14	in	in	ADP
ftr-484	674	15	richardson	richardson	PROPN
ftr-484	674	16	invs	invs	PROPN
ftr-484	674	17	.	.	PROPN
ftr-484	674	18	,	,	PUNCT
ftr-484	674	19	inc	inc	PROPN
ftr-484	674	20	.	.	PROPN
ftr-484	675	1	v.	v.	PROPN
ftr-484	675	2	commissioner	commissioner	PROPN
ftr-484	675	3	,	,	PUNCT
ftr-484	675	4	76	76	NUM
ftr-484	675	5	t.c	t.c	PROPN
ftr-484	675	6	.	.	PROPN
ftr-484	676	1	736	736	NUM
ftr-484	676	2	(	(	PUNCT
ftr-484	676	3	1981	1981	NUM
ftr-484	676	4	)	)	PUNCT
ftr-484	676	5	.	.	PUNCT
ftr-484	677	1	for	for	ADP
ftr-484	677	2	a	a	DET
ftr-484	677	3	discussion	discussion	NOUN
ftr-484	677	4	of	of	ADP
ftr-484	677	5	statistical	statistical	ADJ
ftr-484	677	6	sampling	sampling	NOUN
ftr-484	677	7	in	in	ADP
ftr-484	677	8	connection	connection	NOUN
ftr-484	677	9	with	with	ADP
ftr-484	677	10	the	the	DET
ftr-484	677	11	lifo	lifo	NOUN
ftr-484	677	12	method	method	NOUN
ftr-484	677	13	,	,	PUNCT
ftr-484	677	14	see	see	AUX
ftr-484	677	15	generally	generally	ADV
ftr-484	677	16	darshan	darshan	VERB
ftr-484	677	17	l.	l.	PROPN
ftr-484	677	18	wadhwa	wadhwa	PROPN
ftr-484	677	19	&	&	CCONJ
ftr-484	677	20	william	william	PROPN
ftr-484	677	21	horst	horst	PROPN
ftr-484	677	22	,	,	PUNCT
ftr-484	677	23	development	development	NOUN
ftr-484	677	24	of	of	ADP
ftr-484	677	25	a	a	DET
ftr-484	677	26	lifo	lifo	NOUN
ftr-484	677	27	index	index	NOUN
ftr-484	677	28	with	with	ADP
ftr-484	677	29	the	the	DET
ftr-484	677	30	use	use	NOUN
ftr-484	677	31	of	of	ADP
ftr-484	677	32	statistical	statistical	ADJ
ftr-484	677	33	analysis	analysis	NOUN
ftr-484	677	34	,	,	PUNCT
ftr-484	677	35	42	42	NUM
ftr-484	677	36	oil	oil	NOUN
ftr-484	677	37	&	&	CCONJ
ftr-484	677	38	gas	gas	NOUN
ftr-484	677	39	q.	q.	PROPN
ftr-484	677	40	565	565	NUM
ftr-484	677	41	(	(	PUNCT
ftr-484	677	42	1994	1994	NUM
ftr-484	677	43	)	)	PUNCT
ftr-484	677	44	.	.	PUNCT
ftr-484	678	1	106	106	NUM
ftr-484	678	2	.	.	PUNCT
ftr-484	679	1	gertzman	gertzman	PROPN
ftr-484	679	2	,	,	PUNCT
ftr-484	679	3	supra	supra	PROPN
ftr-484	679	4	note	note	NOUN
ftr-484	679	5	3	3	NUM
ftr-484	679	6	,	,	PUNCT
ftr-484	679	7	7.04[3][b][iii	7.04[3][b][iii	NUM
ftr-484	679	8	]	]	PUNCT
ftr-484	679	9	.	.	PUNCT
ftr-484	680	1	107	107	NUM
ftr-484	680	2	.	.	PUNCT
ftr-484	681	1	see	see	VERB
ftr-484	681	2	regs	reg	NOUN
ftr-484	681	3	.	.	PUNCT
ftr-484	682	1	§	§	PROPN
ftr-484	682	2	1.472	1.472	NUM
ftr-484	682	3	-	-	SYM
ftr-484	682	4	8(e)(2	8(e)(2	NUM
ftr-484	682	5	)	)	PUNCT
ftr-484	682	6	,	,	PUNCT
ftr-484	682	7	which	which	PRON
ftr-484	682	8	provides	provide	VERB
ftr-484	682	9	guidance	guidance	NOUN
ftr-484	682	10	for	for	ADP
ftr-484	682	11	reconstructing	reconstruct	VERB
ftr-484	682	12	base	base	NOUN
ftr-484	682	13	cost	cost	NOUN
ftr-484	682	14	.	.	PUNCT
ftr-484	683	1	although	although	SCONJ
ftr-484	683	2	this	this	DET
ftr-484	683	3	guidance	guidance	NOUN
ftr-484	683	4	involves	involve	VERB
ftr-484	683	5	the	the	DET
ftr-484	683	6	double	double	ADJ
ftr-484	683	7	-	-	PUNCT
ftr-484	683	8	extension	extension	NOUN
ftr-484	683	9	method	method	NOUN
ftr-484	683	10	,	,	PUNCT
ftr-484	683	11	it	it	PRON
ftr-484	683	12	has	have	AUX
ftr-484	683	13	been	be	AUX
ftr-484	683	14	interpreted	interpret	VERB
ftr-484	683	15	as	as	ADP
ftr-484	683	16	applying	apply	VERB
ftr-484	683	17	to	to	ADP
ftr-484	683	18	link	link	NOUN
ftr-484	683	19	-	-	PUNCT
ftr-484	683	20	chain	chain	NOUN
ftr-484	683	21	computations	computation	NOUN
ftr-484	683	22	as	as	ADV
ftr-484	683	23	well	well	ADV
ftr-484	683	24	.	.	PUNCT
ftr-484	684	1	see	see	VERB
ftr-484	684	2	gertzman	gertzman	NOUN
ftr-484	684	3	,	,	PUNCT
ftr-484	684	4	supra	supra	PROPN
ftr-484	684	5	note	note	NOUN
ftr-484	684	6	3	3	NUM
ftr-484	684	7	,	,	PUNCT
ftr-484	684	8	7.04[3][b][iv	7.04[3][b][iv	NOUN
ftr-484	684	9	]	]	PUNCT
ftr-484	684	10	.	.	PUNCT
ftr-484	685	1	108	108	NUM
ftr-484	685	2	.	.	PUNCT
ftr-484	686	1	gertzman	gertzman	NOUN
ftr-484	686	2	,	,	PUNCT
ftr-484	686	3	supra	supra	PROPN
ftr-484	686	4	note	note	NOUN
ftr-484	686	5	3	3	NUM
ftr-484	686	6	,	,	PUNCT
ftr-484	686	7	7.04[3][b][iii	7.04[3][b][iii	NUM
ftr-484	686	8	]	]	PUNCT
ftr-484	686	9	.	.	PUNCT
ftr-484	687	1	if	if	SCONJ
ftr-484	687	2	a	a	DET
ftr-484	687	3	link	link	NOUN
ftr-484	687	4	-	-	PUNCT
ftr-484	687	5	chain	chain	NOUN
ftr-484	687	6	taxpayer	taxpayer	NOUN
ftr-484	687	7	can	can	AUX
ftr-484	687	8	use	use	VERB
ftr-484	687	9	the	the	DET
ftr-484	687	10	current	current	ADJ
ftr-484	687	11	-	-	PUNCT
ftr-484	687	12	cost	cost	NOUN
ftr-484	687	13	as	as	ADP
ftr-484	687	14	the	the	DET
ftr-484	687	15	prior	prior	ADJ
ftr-484	687	16	-	-	PUNCT
ftr-484	687	17	year	year	NOUN
ftr-484	687	18	cost	cost	NOUN
ftr-484	687	19	of	of	ADP
ftr-484	687	20	a	a	DET
ftr-484	687	21	new	new	ADJ
ftr-484	687	22	item	item	NOUN
ftr-484	687	23	and	and	CCONJ
ftr-484	687	24	thereby	thereby	ADV
ftr-484	687	25	treat	treat	VERB
ftr-484	687	26	the	the	DET
ftr-484	687	27	item	item	NOUN
ftr-484	687	28	as	as	ADP
ftr-484	687	29	having	have	VERB
ftr-484	687	30	the	the	DET
ftr-484	687	31	cumulative	cumulative	ADJ
ftr-484	687	32	inflation	inflation	NOUN
ftr-484	687	33	from	from	ADP
ftr-484	687	34	the	the	DET
ftr-484	687	35	base	base	NOUN
ftr-484	687	36	year	year	NOUN
ftr-484	687	37	to	to	ADP
ftr-484	687	38	the	the	DET
ftr-484	687	39	end	end	NOUN
ftr-484	687	40	of	of	ADP
ftr-484	687	41	the	the	DET
ftr-484	687	42	prior	prior	ADJ
ftr-484	687	43	year	year	NOUN
ftr-484	687	44	,	,	PUNCT
ftr-484	687	45	a	a	DET
ftr-484	687	46	double	double	ADJ
ftr-484	687	47	-	-	PUNCT
ftr-484	687	48	extension	extension	NOUN
ftr-484	687	49	taxpayer	taxpayer	NOUN
ftr-484	687	50	arguably	arguably	ADV
ftr-484	687	51	should	should	AUX
ftr-484	687	52	be	be	AUX
ftr-484	687	53	entitled	entitle	VERB
ftr-484	687	54	to	to	ADP
ftr-484	687	55	at	at	ADP
ftr-484	687	56	least	least	ADJ
ftr-484	687	57	the	the	DET
ftr-484	687	58	same	same	ADJ
ftr-484	687	59	benefit	benefit	NOUN
ftr-484	687	60	in	in	ADP
ftr-484	687	61	reconstructing	reconstruct	VERB
ftr-484	687	62	the	the	DET
ftr-484	687	63	base	base	NOUN
ftr-484	687	64	cost	cost	NOUN
ftr-484	687	65	of	of	ADP
ftr-484	687	66	a	a	DET
ftr-484	687	67	new	new	ADJ
ftr-484	687	68	item	item	NOUN
ftr-484	687	69	that	that	PRON
ftr-484	687	70	did	do	AUX
ftr-484	687	71	not	not	PART
ftr-484	687	72	exist	exist	VERB
ftr-484	687	73	in	in	ADP
ftr-484	687	74	the	the	DET
ftr-484	687	75	base	base	NOUN
ftr-484	687	76	year	year	NOUN
ftr-484	687	77	.	.	PUNCT
ftr-484	688	1	however	however	ADV
ftr-484	688	2	,	,	PUNCT
ftr-484	688	3	according	accord	VERB
ftr-484	688	4	to	to	ADP
ftr-484	688	5	schneider	schneider	NOUN
ftr-484	688	6	,	,	PUNCT
ftr-484	688	7	revenue	revenue	NOUN
ftr-484	688	8	agents	agent	NOUN
ftr-484	688	9	often	often	ADV
ftr-484	688	10	reject	reject	VERB
ftr-484	688	11	an	an	DET
ftr-484	688	12	approach	approach	NOUN
ftr-484	688	13	which	which	PRON
ftr-484	688	14	effectively	effectively	ADV
ftr-484	688	15	gives	give	VERB
ftr-484	688	16	the	the	DET
ftr-484	688	17	same	same	ADJ
ftr-484	688	18	inflation	inflation	NOUN
ftr-484	688	19	to	to	ADP
ftr-484	688	20	new	new	ADJ
ftr-484	688	21	items	item	NOUN
ftr-484	688	22	as	as	ADP
ftr-484	688	23	to	to	ADP
ftr-484	688	24	other	other	ADJ
ftr-484	688	25	inventory	inventory	NOUN
ftr-484	688	26	items	item	NOUN
ftr-484	688	27	.	.	PUNCT
ftr-484	689	1	schneider	schneider	NOUN
ftr-484	689	2	,	,	PUNCT
ftr-484	689	3	supra	supra	PROPN
ftr-484	689	4	note	note	PROPN
ftr-484	689	5	4	4	NUM
ftr-484	689	6	,	,	PUNCT
ftr-484	689	7	§	§	NOUN
ftr-484	689	8	14.01[5	14.01[5	NUM
ftr-484	689	9	]	]	PUNCT
ftr-484	689	10	.	.	PUNCT
ftr-484	690	1	109	109	NUM
ftr-484	690	2	.	.	PUNCT
ftr-484	691	1	in	in	ADP
ftr-484	691	2	each	each	DET
ftr-484	691	3	year	year	NOUN
ftr-484	691	4	,	,	PUNCT
ftr-484	691	5	the	the	DET
ftr-484	691	6	annual	annual	ADJ
ftr-484	691	7	index	index	NOUN
ftr-484	691	8	is	be	AUX
ftr-484	691	9	the	the	DET
ftr-484	691	10	ratio	ratio	NOUN
ftr-484	691	11	of	of	ADP
ftr-484	691	12	the	the	DET
ftr-484	691	13	current	current	ADJ
ftr-484	691	14	-	-	PUNCT
ftr-484	691	15	year	year	NOUN
ftr-484	691	16	quantity	quantity	NOUN
ftr-484	691	17	and	and	CCONJ
ftr-484	691	18	cost	cost	NOUN
ftr-484	691	19	of	of	ADP
ftr-484	691	20	items	item	NOUN
ftr-484	691	21	a	a	PRON
ftr-484	691	22	and	and	CCONJ
ftr-484	691	23	b	b	NOUN
ftr-484	691	24	to	to	ADP
ftr-484	691	25	the	the	DET
ftr-484	691	26	same	same	ADJ
ftr-484	691	27	quantity	quantity	NOUN
ftr-484	691	28	at	at	ADP
ftr-484	691	29	the	the	DET
ftr-484	691	30	prior	prior	ADJ
ftr-484	691	31	-	-	PUNCT
ftr-484	691	32	year	year	NOUN
ftr-484	691	33	cost	cost	NOUN
ftr-484	691	34	.	.	PUNCT
ftr-484	692	1	the	the	DET
ftr-484	692	2	cumulative	cumulative	ADJ
ftr-484	692	3	index	index	NOUN
ftr-484	692	4	is	be	AUX
ftr-484	692	5	the	the	DET
ftr-484	692	6	[	[	X
ftr-484	692	7	vol	vol	NOUN
ftr-484	692	8	2:10	2:10	NUM
ftr-484	692	9	denvs4fing	denvs4fe	VERB
ftr-484	692	10	lifo	lifo	NOUN
ftr-484	692	11	current	current	ADJ
ftr-484	692	12	annual	annual	ADJ
ftr-484	692	13	cumulative	cumulative	ADJ
ftr-484	692	14	base	base	NOUN
ftr-484	692	15	year	year	NOUN
ftr-484	692	16	quantities	quantity	NOUN
ftr-484	692	17	cost	cost	VERB
ftr-484	692	18	index	index	NOUN
ftr-484	692	19	index	index	NOUN
ftr-484	692	20	cost	cost	NOUN
ftr-484	692	21	base	base	NOUN
ftr-484	693	1	i	i	PRON
ftr-484	693	2	a	a	DET
ftr-484	693	3	$	$	SYM
ftr-484	693	4	1	1	NUM
ftr-484	693	5	1b	1b	NUM
ftr-484	693	6	$	$	SYM
ftr-484	693	7	1	1	NUM
ftr-484	693	8	$	$	SYM
ftr-484	693	9	2	2	NUM
ftr-484	693	10	---1.000	---1.000	PUNCT
ftr-484	693	11	s2.000	s2.000	VERB
ftr-484	693	12	19x1	19x1	NUM
ftr-484	693	13	1	1	NUM
ftr-484	693	14	a	a	DET
ftr-484	693	15	$	$	SYM
ftr-484	693	16	2	2	NUM
ftr-484	693	17	1b	1b	NUM
ftr-484	693	18	$	$	SYM
ftr-484	693	19	1	1	NUM
ftr-484	693	20	$	$	SYM
ftr-484	693	21	3	3	NUM
ftr-484	693	22	1.500	1.500	NUM
ftr-484	693	23	1.500	1.500	NUM
ftr-484	693	24	s2.000	s2.000	NUM
ftr-484	694	1	19x2	19x2	NUM
ftr-484	694	2	i	i	PRON
ftr-484	694	3	a	a	DET
ftr-484	694	4	$	$	SYM
ftr-484	694	5	3	3	NUM
ftr-484	694	6	1b	1b	NUM
ftr-484	694	7	$	$	SYM
ftr-484	694	8	1	1	NUM
ftr-484	694	9	$	$	SYM
ftr-484	694	10	4	4	NUM
ftr-484	694	11	1.333	1.333	NUM
ftr-484	694	12	2.000	2.000	NUM
ftr-484	694	13	$	$	SYM
ftr-484	694	14	2.000	2.000	NUM
ftr-484	694	15	19x3	19x3	NUM
ftr-484	694	16	0	0	NUM
ftr-484	694	17	a	a	DET
ftr-484	694	18	2b	2b	NUM
ftr-484	694	19	$	$	SYM
ftr-484	694	20	2	2	NUM
ftr-484	694	21	$	$	SYM
ftr-484	694	22	2	2	NUM
ftr-484	694	23	1.000	1.000	NUM
ftr-484	694	24	2.000	2.000	NUM
ftr-484	694	25	si.000	si.000	NOUN
ftr-484	694	26	as	as	ADV
ftr-484	694	27	long	long	ADV
ftr-484	694	28	as	as	ADP
ftr-484	694	29	the	the	DET
ftr-484	694	30	mix	mix	NOUN
ftr-484	694	31	of	of	ADP
ftr-484	694	32	items	item	NOUN
ftr-484	694	33	a	a	PRON
ftr-484	694	34	and	and	CCONJ
ftr-484	694	35	b	b	NOUN
ftr-484	694	36	remains	remain	VERB
ftr-484	694	37	the	the	DET
ftr-484	694	38	same	same	ADJ
ftr-484	694	39	,	,	PUNCT
ftr-484	694	40	as	as	SCONJ
ftr-484	694	41	happens	happen	VERB
ftr-484	694	42	through	through	ADP
ftr-484	694	43	year	year	NOUN
ftr-484	694	44	19x2	19x2	NUM
ftr-484	694	45	,	,	PUNCT
ftr-484	694	46	the	the	DET
ftr-484	694	47	link	link	NOUN
ftr-484	694	48	-	-	PUNCT
ftr-484	694	49	chain	chain	NOUN
ftr-484	694	50	method	method	NOUN
ftr-484	694	51	produces	produce	VERB
ftr-484	694	52	the	the	DET
ftr-484	694	53	same	same	ADJ
ftr-484	694	54	result	result	NOUN
ftr-484	694	55	as	as	ADP
ftr-484	694	56	the	the	DET
ftr-484	694	57	doubleextension	doubleextension	NOUN
ftr-484	694	58	method	method	NOUN
ftr-484	694	59	.	.	PUNCT
ftr-484	695	1	in	in	ADP
ftr-484	695	2	each	each	DET
ftr-484	695	3	case	case	NOUN
ftr-484	695	4	,	,	PUNCT
ftr-484	695	5	the	the	DET
ftr-484	695	6	base	base	NOUN
ftr-484	695	7	cost	cost	NOUN
ftr-484	695	8	of	of	ADP
ftr-484	695	9	one	one	NUM
ftr-484	695	10	item	item	NOUN
ftr-484	695	11	a	a	PRON
ftr-484	695	12	and	and	CCONJ
ftr-484	695	13	one	one	NUM
ftr-484	695	14	item	item	NOUN
ftr-484	695	15	b	b	NOUN
ftr-484	695	16	totals	total	NOUN
ftr-484	695	17	$	$	SYM
ftr-484	695	18	2	2	NUM
ftr-484	695	19	.	.	PUNCT
ftr-484	696	1	however	however	ADV
ftr-484	696	2	,	,	PUNCT
ftr-484	696	3	when	when	SCONJ
ftr-484	696	4	a	a	DET
ftr-484	696	5	change	change	NOUN
ftr-484	696	6	in	in	ADP
ftr-484	696	7	mix	mix	NOUN
ftr-484	696	8	occurs	occur	VERB
ftr-484	696	9	in	in	ADP
ftr-484	696	10	19x3	19x3	NUM
ftr-484	696	11	,	,	PUNCT
ftr-484	696	12	the	the	DET
ftr-484	696	13	link	link	NOUN
ftr-484	696	14	-	-	PUNCT
ftr-484	696	15	chain	chain	NOUN
ftr-484	696	16	method	method	NOUN
ftr-484	696	17	produces	produce	VERB
ftr-484	696	18	a	a	DET
ftr-484	696	19	different	different	ADJ
ftr-484	696	20	result	result	NOUN
ftr-484	696	21	.	.	PUNCT
ftr-484	697	1	under	under	ADP
ftr-484	697	2	the	the	DET
ftr-484	697	3	double	double	ADJ
ftr-484	697	4	-	-	PUNCT
ftr-484	697	5	extension	extension	NOUN
ftr-484	697	6	method	method	NOUN
ftr-484	697	7	,	,	PUNCT
ftr-484	697	8	two	two	NUM
ftr-484	697	9	item	item	NOUN
ftr-484	697	10	b	b	NOUN
ftr-484	697	11	's	's	PART
ftr-484	697	12	have	have	VERB
ftr-484	697	13	a	a	DET
ftr-484	697	14	total	total	ADJ
ftr-484	697	15	base	base	NOUN
ftr-484	697	16	cost	cost	NOUN
ftr-484	697	17	of	of	ADP
ftr-484	697	18	$	$	SYM
ftr-484	697	19	2	2	NUM
ftr-484	697	20	(	(	PUNCT
ftr-484	697	21	two	two	NUM
ftr-484	697	22	units	unit	NOUN
ftr-484	697	23	at	at	ADP
ftr-484	697	24	$	$	SYM
ftr-484	697	25	1	1	NUM
ftr-484	697	26	per	per	ADP
ftr-484	697	27	unit	unit	NOUN
ftr-484	697	28	)	)	PUNCT
ftr-484	697	29	,	,	PUNCT
ftr-484	697	30	which	which	PRON
ftr-484	697	31	is	be	AUX
ftr-484	697	32	the	the	DET
ftr-484	697	33	same	same	ADJ
ftr-484	697	34	as	as	ADP
ftr-484	697	35	the	the	DET
ftr-484	697	36	current	current	ADJ
ftr-484	697	37	-	-	PUNCT
ftr-484	697	38	year	year	NOUN
ftr-484	697	39	cost	cost	NOUN
ftr-484	697	40	.	.	PUNCT
ftr-484	698	1	thus	thus	ADV
ftr-484	698	2	,	,	PUNCT
ftr-484	698	3	a	a	DET
ftr-484	698	4	double	double	ADJ
ftr-484	698	5	extension	extension	NOUN
ftr-484	698	6	approach	approach	NOUN
ftr-484	698	7	produces	produce	VERB
ftr-484	698	8	an	an	DET
ftr-484	698	9	index	index	NOUN
ftr-484	698	10	of	of	ADP
ftr-484	698	11	1.00	1.00	NUM
ftr-484	698	12	,	,	PUNCT
ftr-484	698	13	reflecting	reflect	VERB
ftr-484	698	14	no	no	DET
ftr-484	698	15	inflation	inflation	NOUN
ftr-484	698	16	since	since	SCONJ
ftr-484	698	17	the	the	DET
ftr-484	698	18	base	base	NOUN
ftr-484	698	19	year	year	NOUN
ftr-484	698	20	.	.	PUNCT
ftr-484	699	1	however	however	ADV
ftr-484	699	2	,	,	PUNCT
ftr-484	699	3	the	the	DET
ftr-484	699	4	link	link	NOUN
ftr-484	699	5	-	-	PUNCT
ftr-484	699	6	chain	chain	NOUN
ftr-484	699	7	method	method	NOUN
ftr-484	699	8	attributes	attribute	VERB
ftr-484	699	9	the	the	DET
ftr-484	699	10	cumulative	cumulative	ADJ
ftr-484	699	11	inflation	inflation	NOUN
ftr-484	699	12	from	from	ADP
ftr-484	699	13	the	the	DET
ftr-484	699	14	prior	prior	ADJ
ftr-484	699	15	year	year	NOUN
ftr-484	699	16	to	to	ADP
ftr-484	699	17	the	the	DET
ftr-484	699	18	items	item	NOUN
ftr-484	699	19	in	in	ADP
ftr-484	699	20	ending	end	VERB
ftr-484	699	21	inventory	inventory	NOUN
ftr-484	699	22	,	,	PUNCT
ftr-484	699	23	resulting	result	VERB
ftr-484	699	24	in	in	ADP
ftr-484	699	25	an	an	DET
ftr-484	699	26	index	index	NOUN
ftr-484	699	27	of	of	ADP
ftr-484	699	28	2.00	2.00	NUM
ftr-484	699	29	,	,	PUNCT
ftr-484	699	30	a	a	DET
ftr-484	699	31	total	total	ADJ
ftr-484	699	32	base	base	NOUN
ftr-484	699	33	cost	cost	NOUN
ftr-484	699	34	of	of	ADP
ftr-484	699	35	$	$	SYM
ftr-484	699	36	1	1	NUM
ftr-484	699	37	,	,	PUNCT
ftr-484	699	38	and	and	CCONJ
ftr-484	699	39	a	a	DET
ftr-484	699	40	partial	partial	ADJ
ftr-484	699	41	liquidation	liquidation	NOUN
ftr-484	699	42	of	of	ADP
ftr-484	699	43	the	the	DET
ftr-484	699	44	taxpayer	taxpayer	NOUN
ftr-484	699	45	's	's	PART
ftr-484	699	46	investment	investment	NOUN
ftr-484	699	47	in	in	ADP
ftr-484	699	48	inventory	inventory	NOUN
ftr-484	699	49	.	.	PUNCT
ftr-484	700	1	the	the	DET
ftr-484	700	2	example	example	NOUN
ftr-484	700	3	is	be	AUX
ftr-484	700	4	simplified	simplify	VERB
ftr-484	700	5	and	and	CCONJ
ftr-484	700	6	extreme	extreme	ADJ
ftr-484	700	7	.	.	PUNCT
ftr-484	701	1	most	most	ADJ
ftr-484	701	2	taxpayers	taxpayer	NOUN
ftr-484	701	3	do	do	AUX
ftr-484	701	4	not	not	PART
ftr-484	701	5	experience	experience	VERB
ftr-484	701	6	such	such	DET
ftr-484	701	7	a	a	DET
ftr-484	701	8	dramatic	dramatic	ADJ
ftr-484	701	9	change	change	NOUN
ftr-484	701	10	in	in	ADP
ftr-484	701	11	mix	mix	NOUN
ftr-484	701	12	in	in	ADP
ftr-484	701	13	one	one	NUM
ftr-484	701	14	year	year	NOUN
ftr-484	701	15	.	.	PUNCT
ftr-484	702	1	although	although	SCONJ
ftr-484	702	2	the	the	DET
ftr-484	702	3	change	change	NOUN
ftr-484	702	4	in	in	ADP
ftr-484	702	5	mix	mix	NOUN
ftr-484	702	6	in	in	ADP
ftr-484	702	7	this	this	DET
ftr-484	702	8	example	example	NOUN
ftr-484	702	9	favors	favor	VERB
ftr-484	702	10	the	the	DET
ftr-484	702	11	taxpayer	taxpayer	NOUN
ftr-484	702	12	,	,	PUNCT
ftr-484	702	13	it	it	PRON
ftr-484	702	14	could	could	AUX
ftr-484	702	15	just	just	ADV
ftr-484	702	16	as	as	ADV
ftr-484	702	17	easily	easily	ADV
ftr-484	702	18	go	go	VERB
ftr-484	702	19	against	against	ADP
ftr-484	702	20	the	the	DET
ftr-484	702	21	taxpayer	taxpayer	NOUN
ftr-484	702	22	.	.	PUNCT
ftr-484	703	1	a	a	DET
ftr-484	703	2	shift	shift	NOUN
ftr-484	703	3	in	in	ADP
ftr-484	703	4	inventory	inventory	NOUN
ftr-484	703	5	composition	composition	NOUN
ftr-484	703	6	to	to	PART
ftr-484	703	7	include	include	VERB
ftr-484	703	8	more	more	ADJ
ftr-484	703	9	inventory	inventory	NOUN
ftr-484	703	10	with	with	ADP
ftr-484	703	11	a	a	DET
ftr-484	703	12	higher	high	ADJ
ftr-484	703	13	level	level	NOUN
ftr-484	703	14	of	of	ADP
ftr-484	703	15	inflation	inflation	NOUN
ftr-484	703	16	(	(	PUNCT
ftr-484	703	17	i.e.	i.e.	X
ftr-484	703	18	,	,	PUNCT
ftr-484	703	19	more	more	ADJ
ftr-484	703	20	item	item	NOUN
ftr-484	703	21	a	a	PRON
ftr-484	703	22	's	be	AUX
ftr-484	703	23	instead	instead	ADV
ftr-484	703	24	of	of	ADP
ftr-484	703	25	more	more	ADJ
ftr-484	703	26	item	item	NOUN
ftr-484	703	27	b	b	NOUN
ftr-484	703	28	's	's	PART
ftr-484	703	29	)	)	PUNCT
ftr-484	703	30	would	would	AUX
ftr-484	703	31	cause	cause	VERB
ftr-484	703	32	the	the	DET
ftr-484	703	33	cumulative	cumulative	ADJ
ftr-484	703	34	link	link	NOUN
ftr-484	703	35	-	-	PUNCT
ftr-484	703	36	chain	chain	NOUN
ftr-484	703	37	index	index	NOUN
ftr-484	703	38	to	to	PART
ftr-484	703	39	understate	understate	VERB
ftr-484	703	40	the	the	DET
ftr-484	703	41	total	total	ADJ
ftr-484	703	42	inflation	inflation	NOUN
ftr-484	703	43	in	in	ADP
ftr-484	703	44	the	the	DET
ftr-484	703	45	pool	pool	NOUN
ftr-484	703	46	.	.	PUNCT
ftr-484	704	1	nevertheless	nevertheless	ADV
ftr-484	704	2	,	,	PUNCT
ftr-484	704	3	the	the	DET
ftr-484	704	4	example	example	NOUN
ftr-484	704	5	further	far	ADV
ftr-484	704	6	demonstrates	demonstrate	VERB
ftr-484	704	7	the	the	DET
ftr-484	704	8	important	important	ADJ
ftr-484	704	9	point	point	NOUN
ftr-484	704	10	that	that	SCONJ
ftr-484	704	11	the	the	DET
ftr-484	704	12	dollar	dollar	NOUN
ftr-484	704	13	-	-	PUNCT
ftr-484	704	14	value	value	NOUN
ftr-484	704	15	lifo	lifo	NOUN
ftr-484	704	16	regulations	regulation	NOUN
ftr-484	704	17	already	already	ADV
ftr-484	704	18	reflect	reflect	VERB
ftr-484	704	19	concessions	concession	NOUN
ftr-484	704	20	to	to	PART
ftr-484	704	21	precision	precision	VERB
ftr-484	704	22	in	in	ADP
ftr-484	704	23	order	order	NOUN
ftr-484	704	24	to	to	PART
ftr-484	704	25	accommodate	accommodate	VERB
ftr-484	704	26	the	the	DET
ftr-484	704	27	practical	practical	ADJ
ftr-484	704	28	application	application	NOUN
ftr-484	704	29	of	of	ADP
ftr-484	704	30	lifo	lifo	NOUN
ftr-484	704	31	.	.	PUNCT
ftr-484	705	1	the	the	DET
ftr-484	705	2	example	example	NOUN
ftr-484	705	3	also	also	ADV
ftr-484	705	4	assumes	assume	VERB
ftr-484	705	5	perfect	perfect	ADJ
ftr-484	705	6	knowledge	knowledge	NOUN
ftr-484	705	7	of	of	ADP
ftr-484	705	8	the	the	DET
ftr-484	705	9	composition	composition	NOUN
ftr-484	705	10	and	and	CCONJ
ftr-484	705	11	cost	cost	NOUN
ftr-484	705	12	of	of	ADP
ftr-484	705	13	inventory	inventory	NOUN
ftr-484	705	14	throughout	throughout	ADP
ftr-484	705	15	the	the	DET
ftr-484	705	16	taxpayer	taxpayer	NOUN
ftr-484	705	17	's	's	PART
ftr-484	705	18	existence	existence	NOUN
ftr-484	705	19	.	.	PUNCT
ftr-484	706	1	as	as	ADP
ftr-484	706	2	a	a	DET
ftr-484	706	3	practical	practical	ADJ
ftr-484	706	4	matter	matter	NOUN
ftr-484	706	5	,	,	PUNCT
ftr-484	706	6	determining	determine	VERB
ftr-484	706	7	actual	actual	ADJ
ftr-484	706	8	base	base	NOUN
ftr-484	706	9	-	-	PUNCT
ftr-484	706	10	year	year	NOUN
ftr-484	706	11	costs	cost	NOUN
ftr-484	706	12	for	for	ADP
ftr-484	706	13	a	a	DET
ftr-484	706	14	taxpayer	taxpayer	NOUN
ftr-484	706	15	with	with	ADP
ftr-484	706	16	a	a	DET
ftr-484	706	17	complex	complex	ADJ
ftr-484	706	18	inventory	inventory	NOUN
ftr-484	706	19	including	include	VERB
ftr-484	706	20	many	many	ADJ
ftr-484	706	21	new	new	ADJ
ftr-484	706	22	items	item	NOUN
ftr-484	706	23	is	be	AUX
ftr-484	706	24	either	either	CCONJ
ftr-484	706	25	technically	technically	ADV
ftr-484	706	26	impossible	impossible	ADJ
ftr-484	706	27	or	or	CCONJ
ftr-484	706	28	unreasonably	unreasonably	ADJ
ftr-484	706	29	product	product	NOUN
ftr-484	706	30	of	of	ADP
ftr-484	706	31	the	the	DET
ftr-484	706	32	annual	annual	ADJ
ftr-484	706	33	index	index	NOUN
ftr-484	706	34	and	and	CCONJ
ftr-484	706	35	the	the	DET
ftr-484	706	36	cumulative	cumulative	ADJ
ftr-484	706	37	index	index	NOUN
ftr-484	706	38	from	from	ADP
ftr-484	706	39	the	the	DET
ftr-484	706	40	prior	prior	ADJ
ftr-484	706	41	year	year	NOUN
ftr-484	706	42	.	.	PUNCT
ftr-484	707	1	the	the	DET
ftr-484	707	2	base	base	NOUN
ftr-484	707	3	cost	cost	NOUN
ftr-484	707	4	is	be	AUX
ftr-484	707	5	the	the	DET
ftr-484	707	6	current	current	ADJ
ftr-484	707	7	cost	cost	NOUN
ftr-484	707	8	divided	divide	VERB
ftr-484	707	9	by	by	ADP
ftr-484	707	10	the	the	DET
ftr-484	707	11	cumulative	cumulative	ADJ
ftr-484	707	12	index	index	NOUN
ftr-484	707	13	.	.	PUNCT
ftr-484	708	1	19951	19951	NUM
ftr-484	708	2	florida	florida	PROPN
ftr-484	708	3	tax	tax	PROPN
ftr-484	708	4	review	review	NOUN
ftr-484	708	5	expensive	expensive	ADJ
ftr-484	708	6	.	.	PUNCT
ftr-484	709	1	indeed	indeed	ADV
ftr-484	709	2	,	,	PUNCT
ftr-484	709	3	the	the	DET
ftr-484	709	4	taxpayer	taxpayer	NOUN
ftr-484	709	5	presumably	presumably	ADV
ftr-484	709	6	can	can	AUX
ftr-484	709	7	not	not	PART
ftr-484	709	8	adopt	adopt	VERB
ftr-484	709	9	the	the	DET
ftr-484	709	10	link	link	NOUN
ftr-484	709	11	-	-	PUNCT
ftr-484	709	12	chain	chain	NOUN
ftr-484	709	13	method	method	NOUN
ftr-484	709	14	without	without	ADP
ftr-484	709	15	demonstrating	demonstrate	VERB
ftr-484	709	16	that	that	SCONJ
ftr-484	709	17	the	the	DET
ftr-484	709	18	double	double	ADJ
ftr-484	709	19	-	-	PUNCT
ftr-484	709	20	extension	extension	NOUN
ftr-484	709	21	and	and	CCONJ
ftr-484	709	22	index	index	NOUN
ftr-484	709	23	methods	method	NOUN
ftr-484	709	24	are	be	AUX
ftr-484	709	25	impracticable	impracticable	ADJ
ftr-484	709	26	.	.	PUNCT
ftr-484	710	1	"	"	PUNCT
ftr-484	710	2	0	0	NUM
ftr-484	710	3	thus	thus	ADV
ftr-484	710	4	,	,	PUNCT
ftr-484	710	5	in	in	ADP
ftr-484	710	6	many	many	ADJ
ftr-484	710	7	cases	case	NOUN
ftr-484	710	8	any	any	DET
ftr-484	710	9	lack	lack	NOUN
ftr-484	710	10	of	of	ADP
ftr-484	710	11	precision	precision	NOUN
ftr-484	710	12	resulting	result	VERB
ftr-484	710	13	from	from	ADP
ftr-484	710	14	the	the	DET
ftr-484	710	15	link	link	NOUN
ftr-484	710	16	-	-	PUNCT
ftr-484	710	17	chain	chain	NOUN
ftr-484	710	18	method	method	NOUN
ftr-484	710	19	is	be	AUX
ftr-484	710	20	not	not	PART
ftr-484	710	21	discoverable	discoverable	ADJ
ftr-484	710	22	.	.	PUNCT
ftr-484	711	1	even	even	ADV
ftr-484	711	2	if	if	SCONJ
ftr-484	711	3	information	information	NOUN
ftr-484	711	4	is	be	AUX
ftr-484	711	5	available	available	ADJ
ftr-484	711	6	to	to	PART
ftr-484	711	7	compute	compute	VERB
ftr-484	711	8	the	the	DET
ftr-484	711	9	result	result	NOUN
ftr-484	711	10	under	under	ADP
ftr-484	711	11	a	a	DET
ftr-484	711	12	doubleextension	doubleextension	NOUN
ftr-484	711	13	method	method	NOUN
ftr-484	711	14	,	,	PUNCT
ftr-484	711	15	a	a	DET
ftr-484	711	16	taxpayer	taxpayer	NOUN
ftr-484	711	17	arguably	arguably	ADV
ftr-484	711	18	should	should	AUX
ftr-484	711	19	not	not	PART
ftr-484	711	20	be	be	AUX
ftr-484	711	21	required	require	VERB
ftr-484	711	22	to	to	PART
ftr-484	711	23	recompute	recompute	VERB
ftr-484	711	24	its	its	PRON
ftr-484	711	25	inventory	inventory	NOUN
ftr-484	711	26	value	value	NOUN
ftr-484	711	27	under	under	ADP
ftr-484	711	28	the	the	DET
ftr-484	711	29	more	more	ADV
ftr-484	711	30	precise	precise	ADJ
ftr-484	711	31	approach	approach	NOUN
ftr-484	711	32	.	.	PUNCT
ftr-484	712	1	the	the	DET
ftr-484	712	2	link	link	NOUN
ftr-484	712	3	-	-	PUNCT
ftr-484	712	4	chain	chain	NOUN
ftr-484	712	5	method	method	NOUN
ftr-484	712	6	is	be	AUX
ftr-484	712	7	a	a	DET
ftr-484	712	8	method	method	NOUN
ftr-484	712	9	of	of	ADP
ftr-484	712	10	accounting	accounting	NOUN
ftr-484	712	11	,	,	PUNCT
ftr-484	712	12	which	which	PRON
ftr-484	712	13	may	may	AUX
ftr-484	712	14	be	be	AUX
ftr-484	712	15	changed	change	VERB
ftr-484	712	16	only	only	ADV
ftr-484	712	17	with	with	ADP
ftr-484	712	18	the	the	DET
ftr-484	712	19	service	service	NOUN
ftr-484	712	20	's	's	PART
ftr-484	712	21	consent	consent	NOUN
ftr-484	712	22	.	.	PUNCT
ftr-484	713	1	"	"	PUNCT
ftr-484	713	2	'	'	PUNCT
ftr-484	713	3	moreover	moreover	ADV
ftr-484	713	4	,	,	PUNCT
ftr-484	713	5	the	the	DET
ftr-484	713	6	regulations	regulation	NOUN
ftr-484	713	7	state	state	NOUN
ftr-484	713	8	,	,	PUNCT
ftr-484	713	9	"	"	PUNCT
ftr-484	713	10	any	any	DET
ftr-484	713	11	taxpayer	taxpayer	NOUN
ftr-484	713	12	may	may	AUX
ftr-484	713	13	elect	elect	VERB
ftr-484	713	14	to	to	PART
ftr-484	713	15	determine	determine	VERB
ftr-484	713	16	the	the	DET
ftr-484	713	17	cost	cost	NOUN
ftr-484	713	18	of	of	ADP
ftr-484	713	19	his	his	PRON
ftr-484	713	20	lifo	lifo	NOUN
ftr-484	713	21	inventories	inventory	NOUN
ftr-484	713	22	under	under	ADP
ftr-484	713	23	the	the	DET
ftr-484	713	24	so	so	ADV
ftr-484	713	25	-	-	PUNCT
ftr-484	713	26	called	call	VERB
ftr-484	713	27	'	'	PUNCT
ftr-484	713	28	dollar	dollar	NOUN
ftr-484	713	29	-	-	PUNCT
ftr-484	713	30	value	value	NOUN
ftr-484	713	31	'	'	PUNCT
ftr-484	713	32	lifo	lifo	NOUN
ftr-484	713	33	method	method	NOUN
ftr-484	713	34	,	,	PUNCT
ftr-484	713	35	provided	provide	VERB
ftr-484	713	36	such	such	ADJ
ftr-484	713	37	method	method	NOUN
ftr-484	713	38	is	be	AUX
ftr-484	713	39	used	use	VERB
ftr-484	713	40	consistently	consistently	ADV
ftr-484	713	41	and	and	CCONJ
ftr-484	713	42	clearly	clearly	ADV
ftr-484	713	43	reflects	reflect	VERB
ftr-484	713	44	the	the	DET
ftr-484	713	45	income	income	NOUN
ftr-484	713	46	of	of	ADP
ftr-484	713	47	the	the	DET
ftr-484	713	48	taxpayer	taxpayer	NOUN
ftr-484	713	49	in	in	ADP
ftr-484	713	50	accordance	accordance	NOUN
ftr-484	713	51	with	with	ADP
ftr-484	713	52	the	the	DET
ftr-484	713	53	rules	rule	NOUN
ftr-484	713	54	of	of	ADP
ftr-484	713	55	this	this	DET
ftr-484	713	56	section	section	NOUN
ftr-484	713	57	.	.	PUNCT
ftr-484	713	58	'	'	PUNCT
ftr-484	714	1	'	'	PUNCT
ftr-484	714	2	1	1	NUM
ftr-484	714	3	2	2	NUM
ftr-484	714	4	if	if	SCONJ
ftr-484	714	5	the	the	DET
ftr-484	714	6	taxpayer	taxpayer	NOUN
ftr-484	714	7	obtained	obtain	VERB
ftr-484	714	8	approval	approval	NOUN
ftr-484	714	9	for	for	ADP
ftr-484	714	10	the	the	DET
ftr-484	714	11	link	link	NOUN
ftr-484	714	12	-	-	PUNCT
ftr-484	714	13	chain	chain	NOUN
ftr-484	714	14	method	method	NOUN
ftr-484	714	15	,	,	PUNCT
ftr-484	714	16	such	such	DET
ftr-484	714	17	an	an	DET
ftr-484	714	18	approach	approach	NOUN
ftr-484	714	19	should	should	AUX
ftr-484	714	20	be	be	AUX
ftr-484	714	21	treated	treat	VERB
ftr-484	714	22	as	as	ADP
ftr-484	714	23	clearly	clearly	ADV
ftr-484	714	24	reflecting	reflect	VERB
ftr-484	714	25	income	income	NOUN
ftr-484	714	26	regardless	regardless	ADV
ftr-484	714	27	of	of	ADP
ftr-484	714	28	any	any	DET
ftr-484	714	29	hypothetical	hypothetical	ADJ
ftr-484	714	30	differences	difference	NOUN
ftr-484	714	31	in	in	ADP
ftr-484	714	32	result	result	NOUN
ftr-484	714	33	as	as	SCONJ
ftr-484	714	34	compared	compare	VERB
ftr-484	714	35	with	with	ADP
ftr-484	714	36	the	the	DET
ftr-484	714	37	double	double	ADJ
ftr-484	714	38	-	-	PUNCT
ftr-484	714	39	extension	extension	NOUN
ftr-484	714	40	method	method	NOUN
ftr-484	714	41	.	.	PUNCT
ftr-484	714	42	"	"	PUNCT
ftr-484	715	1	3	3	NUM
ftr-484	715	2	d.	d.	NOUN
ftr-484	715	3	scope	scope	NOUN
ftr-484	715	4	of	of	ADP
ftr-484	715	5	an	an	DET
ftr-484	715	6	"	"	PUNCT
ftr-484	715	7	item	item	NOUN
ftr-484	715	8	.	.	PUNCT
ftr-484	716	1	"	"	PUNCT
ftr-484	716	2	-as	-as	CCONJ
ftr-484	716	3	discussed	discuss	VERB
ftr-484	716	4	above	above	ADV
ftr-484	716	5	,	,	PUNCT
ftr-484	716	6	the	the	DET
ftr-484	716	7	index	index	NOUN
ftr-484	716	8	and	and	CCONJ
ftr-484	716	9	link	link	NOUN
ftr-484	716	10	-	-	PUNCT
ftr-484	716	11	chain	chain	NOUN
ftr-484	716	12	methods	method	NOUN
ftr-484	716	13	may	may	AUX
ftr-484	716	14	alleviate	alleviate	VERB
ftr-484	716	15	,	,	PUNCT
ftr-484	716	16	but	but	CCONJ
ftr-484	716	17	do	do	AUX
ftr-484	716	18	not	not	PART
ftr-484	716	19	fully	fully	ADV
ftr-484	716	20	resolve	resolve	VERB
ftr-484	716	21	,	,	PUNCT
ftr-484	716	22	the	the	DET
ftr-484	716	23	practical	practical	ADJ
ftr-484	716	24	problems	problem	NOUN
ftr-484	716	25	of	of	ADP
ftr-484	716	26	applying	apply	VERB
ftr-484	716	27	lifo	lifo	NOUN
ftr-484	716	28	to	to	ADP
ftr-484	716	29	inventories	inventory	NOUN
ftr-484	716	30	with	with	ADP
ftr-484	716	31	new	new	ADJ
ftr-484	716	32	items	item	NOUN
ftr-484	716	33	.	.	PUNCT
ftr-484	717	1	however	however	ADV
ftr-484	717	2	,	,	PUNCT
ftr-484	717	3	even	even	ADV
ftr-484	717	4	the	the	DET
ftr-484	717	5	most	most	ADV
ftr-484	717	6	liberal	liberal	ADJ
ftr-484	717	7	index	index	NOUN
ftr-484	717	8	computation	computation	NOUN
ftr-484	717	9	approach	approach	NOUN
ftr-484	717	10	-	-	PUNCT
ftr-484	717	11	the	the	DET
ftr-484	717	12	link	link	NOUN
ftr-484	717	13	-	-	PUNCT
ftr-484	717	14	chain	chain	NOUN
ftr-484	717	15	method	method	NOUN
ftr-484	717	16	combined	combine	VERB
ftr-484	717	17	with	with	ADP
ftr-484	717	18	a	a	DET
ftr-484	717	19	sampling	sample	VERB
ftr-484	717	20	approach	approach	NOUN
ftr-484	717	21	-	-	PUNCT
ftr-484	717	22	could	could	AUX
ftr-484	717	23	prove	prove	VERB
ftr-484	717	24	administratively	administratively	ADV
ftr-484	717	25	difficult	difficult	ADJ
ftr-484	717	26	if	if	SCONJ
ftr-484	717	27	new	new	ADJ
ftr-484	717	28	items	item	NOUN
ftr-484	717	29	emerge	emerge	VERB
ftr-484	717	30	on	on	ADP
ftr-484	717	31	a	a	DET
ftr-484	717	32	frequent	frequent	ADJ
ftr-484	717	33	basis	basis	NOUN
ftr-484	717	34	.	.	PUNCT
ftr-484	718	1	the	the	DET
ftr-484	718	2	scope	scope	NOUN
ftr-484	718	3	of	of	ADP
ftr-484	718	4	an	an	DET
ftr-484	718	5	"	"	PUNCT
ftr-484	718	6	item"-and	item"-and	PUNCT
ftr-484	718	7	the	the	DET
ftr-484	718	8	parameters	parameter	NOUN
ftr-484	718	9	for	for	ADP
ftr-484	718	10	a	a	DET
ftr-484	718	11	"	"	PUNCT
ftr-484	718	12	new	new	ADJ
ftr-484	718	13	item"-therefore	item"-therefore	PROPN
ftr-484	718	14	merit	merit	NOUN
ftr-484	718	15	careful	careful	ADJ
ftr-484	718	16	attention	attention	NOUN
ftr-484	718	17	.	.	PUNCT
ftr-484	719	1	a	a	DET
ftr-484	719	2	lower	low	ADJ
ftr-484	719	3	tolerance	tolerance	NOUN
ftr-484	719	4	for	for	ADP
ftr-484	719	5	differences	difference	NOUN
ftr-484	719	6	in	in	ADP
ftr-484	719	7	items	item	NOUN
ftr-484	719	8	results	result	NOUN
ftr-484	719	9	in	in	ADP
ftr-484	719	10	more	more	ADV
ftr-484	719	11	accurate	accurate	ADJ
ftr-484	719	12	cost	cost	NOUN
ftr-484	719	13	comparisons	comparison	NOUN
ftr-484	719	14	,	,	PUNCT
ftr-484	719	15	leading	lead	VERB
ftr-484	719	16	to	to	ADP
ftr-484	719	17	a	a	DET
ftr-484	719	18	more	more	ADV
ftr-484	719	19	accurate	accurate	ADJ
ftr-484	719	20	measure	measure	NOUN
ftr-484	719	21	of	of	ADP
ftr-484	719	22	inflation	inflation	NOUN
ftr-484	719	23	.	.	PUNCT
ftr-484	720	1	however	however	ADV
ftr-484	720	2	,	,	PUNCT
ftr-484	720	3	a	a	DET
ftr-484	720	4	narrow	narrow	ADJ
ftr-484	720	5	definition	definition	NOUN
ftr-484	720	6	of	of	ADP
ftr-484	720	7	"	"	PUNCT
ftr-484	720	8	item	item	NOUN
ftr-484	720	9	"	"	PUNCT
ftr-484	720	10	may	may	AUX
ftr-484	720	11	impose	impose	VERB
ftr-484	720	12	significant	significant	ADJ
ftr-484	720	13	administrative	administrative	ADJ
ftr-484	720	14	costs	cost	NOUN
ftr-484	720	15	or	or	CCONJ
ftr-484	720	16	otherwise	otherwise	ADV
ftr-484	720	17	limit	limit	VERB
ftr-484	720	18	the	the	DET
ftr-484	720	19	effectiveness	effectiveness	NOUN
ftr-484	720	20	of	of	ADP
ftr-484	720	21	lifo	lifo	NOUN
ftr-484	720	22	,	,	PUNCT
ftr-484	720	23	just	just	ADV
ftr-484	720	24	as	as	SCONJ
ftr-484	720	25	a	a	DET
ftr-484	720	26	narrow	narrow	ADJ
ftr-484	720	27	definition	definition	NOUN
ftr-484	720	28	of	of	ADP
ftr-484	720	29	goods	good	NOUN
ftr-484	720	30	creates	create	VERB
ftr-484	720	31	difficulties	difficulty	NOUN
ftr-484	720	32	in	in	ADP
ftr-484	720	33	the	the	DET
ftr-484	720	34	specific	specific	ADJ
ftr-484	720	35	goods	good	NOUN
ftr-484	720	36	lifo	lifo	NOUN
ftr-484	720	37	context	context	NOUN
ftr-484	720	38	.	.	PUNCT
ftr-484	721	1	on	on	ADP
ftr-484	721	2	the	the	DET
ftr-484	721	3	other	other	ADJ
ftr-484	721	4	hand	hand	NOUN
ftr-484	721	5	,	,	PUNCT
ftr-484	721	6	although	although	SCONJ
ftr-484	721	7	a	a	DET
ftr-484	721	8	broader	broad	ADJ
ftr-484	721	9	definition	definition	NOUN
ftr-484	721	10	of	of	ADP
ftr-484	721	11	"	"	PUNCT
ftr-484	721	12	item	item	NOUN
ftr-484	721	13	"	"	PUNCT
ftr-484	721	14	may	may	AUX
ftr-484	721	15	ease	ease	VERB
ftr-484	721	16	administrative	administrative	ADJ
ftr-484	721	17	burdens	burden	NOUN
ftr-484	721	18	for	for	ADP
ftr-484	721	19	110	110	NUM
ftr-484	721	20	.	.	PUNCT
ftr-484	721	21	regs	regs	PROPN
ftr-484	721	22	.	.	PUNCT
ftr-484	722	1	§	§	PROPN
ftr-484	722	2	1.472	1.472	NUM
ftr-484	722	3	-	-	NUM
ftr-484	722	4	8(e)(1	8(e)(1	NUM
ftr-484	722	5	)	)	PUNCT
ftr-484	722	6	;	;	PUNCT
ftr-484	722	7	see	see	VERB
ftr-484	722	8	also	also	ADV
ftr-484	722	9	schneider	schneider	NOUN
ftr-484	722	10	,	,	PUNCT
ftr-484	722	11	supra	supra	PROPN
ftr-484	722	12	note	note	PROPN
ftr-484	722	13	4	4	NUM
ftr-484	722	14	,	,	PUNCT
ftr-484	722	15	§	§	PROPN
ftr-484	722	16	14.02[3][a	14.02[3][a	PROPN
ftr-484	722	17	]	]	PUNCT
ftr-484	722	18	(	(	PUNCT
ftr-484	722	19	discussing	discuss	VERB
ftr-484	722	20	criteria	criterion	NOUN
ftr-484	722	21	used	use	VERB
ftr-484	722	22	to	to	PART
ftr-484	722	23	justify	justify	VERB
ftr-484	722	24	use	use	NOUN
ftr-484	722	25	of	of	ADP
ftr-484	722	26	link	link	NOUN
ftr-484	722	27	-	-	PUNCT
ftr-484	722	28	chain	chain	NOUN
ftr-484	722	29	method	method	NOUN
ftr-484	722	30	)	)	PUNCT
ftr-484	722	31	.	.	PUNCT
ftr-484	723	1	111	111	NUM
ftr-484	723	2	.	.	PUNCT
ftr-484	723	3	see	see	VERB
ftr-484	723	4	irc	irc	PROPN
ftr-484	723	5	§	§	PROPN
ftr-484	723	6	446(e	446(e	PROPN
ftr-484	723	7	)	)	PUNCT
ftr-484	723	8	;	;	PUNCT
ftr-484	723	9	see	see	VERB
ftr-484	723	10	also	also	ADV
ftr-484	723	11	schneider	schneider	NOUN
ftr-484	723	12	,	,	PUNCT
ftr-484	723	13	supra	supra	PROPN
ftr-484	723	14	note	note	PROPN
ftr-484	723	15	4	4	NUM
ftr-484	723	16	,	,	PUNCT
ftr-484	723	17	§	§	PROPN
ftr-484	723	18	14.02[31[a	14.02[31[a	NUM
ftr-484	723	19	]	]	X
ftr-484	723	20	(	(	PUNCT
ftr-484	723	21	discussing	discuss	VERB
ftr-484	723	22	method	method	NOUN
ftr-484	723	23	changes	change	NOUN
ftr-484	723	24	from	from	ADP
ftr-484	723	25	double	double	ADJ
ftr-484	723	26	-	-	PUNCT
ftr-484	723	27	extension	extension	NOUN
ftr-484	723	28	to	to	ADP
ftr-484	723	29	link	link	NOUN
ftr-484	723	30	-	-	PUNCT
ftr-484	723	31	chain	chain	NOUN
ftr-484	723	32	methods	method	NOUN
ftr-484	723	33	)	)	PUNCT
ftr-484	723	34	.	.	PUNCT
ftr-484	724	1	112	112	NUM
ftr-484	724	2	.	.	PUNCT
ftr-484	724	3	regs	regs	PROPN
ftr-484	724	4	.	.	PUNCT
ftr-484	725	1	§	§	PROPN
ftr-484	725	2	1.472	1.472	NUM
ftr-484	725	3	-	-	SYM
ftr-484	725	4	8(a	8(a	NUM
ftr-484	725	5	)	)	PUNCT
ftr-484	725	6	.	.	PUNCT
ftr-484	726	1	113	113	NUM
ftr-484	726	2	.	.	PUNCT
ftr-484	727	1	however	however	ADV
ftr-484	727	2	,	,	PUNCT
ftr-484	727	3	recent	recent	ADJ
ftr-484	727	4	decisions	decision	NOUN
ftr-484	727	5	of	of	ADP
ftr-484	727	6	the	the	DET
ftr-484	727	7	tax	tax	NOUN
ftr-484	727	8	court	court	NOUN
ftr-484	727	9	cast	cast	VERB
ftr-484	727	10	doubt	doubt	NOUN
ftr-484	727	11	on	on	ADP
ftr-484	727	12	whether	whether	SCONJ
ftr-484	727	13	compliance	compliance	NOUN
ftr-484	727	14	with	with	ADP
ftr-484	727	15	the	the	DET
ftr-484	727	16	regulations	regulation	NOUN
ftr-484	727	17	is	be	AUX
ftr-484	727	18	sufficient	sufficient	ADJ
ftr-484	727	19	to	to	PART
ftr-484	727	20	satisfy	satisfy	VERB
ftr-484	727	21	the	the	DET
ftr-484	727	22	clear	clear	ADJ
ftr-484	727	23	reflection	reflection	NOUN
ftr-484	727	24	of	of	ADP
ftr-484	727	25	income	income	NOUN
ftr-484	727	26	standard	standard	NOUN
ftr-484	727	27	.	.	PUNCT
ftr-484	728	1	see	see	VERB
ftr-484	728	2	,	,	PUNCT
ftr-484	728	3	e.g.	e.g.	ADV
ftr-484	728	4	,	,	PUNCT
ftr-484	728	5	ford	ford	PROPN
ftr-484	728	6	motor	motor	PROPN
ftr-484	728	7	co.	co.	PROPN
ftr-484	728	8	v.	v.	PROPN
ftr-484	728	9	commissioner	commissioner	PROPN
ftr-484	728	10	,	,	PUNCT
ftr-484	728	11	102	102	NUM
ftr-484	728	12	t.c	t.c	PROPN
ftr-484	728	13	.	.	PROPN
ftr-484	728	14	87	87	NUM
ftr-484	728	15	(	(	PUNCT
ftr-484	728	16	1994	1994	NUM
ftr-484	728	17	)	)	PUNCT
ftr-484	728	18	,	,	PUNCT
ftr-484	728	19	aff'd	aff'd	NOUN
ftr-484	728	20	,	,	PUNCT
ftr-484	728	21	no	no	INTJ
ftr-484	728	22	.	.	NOUN
ftr-484	728	23	94	94	NUM
ftr-484	728	24	-	-	SYM
ftr-484	728	25	1956	1956	NUM
ftr-484	728	26	,	,	PUNCT
ftr-484	728	27	1995	1995	NUM
ftr-484	728	28	wl	wl	PROPN
ftr-484	728	29	710913	710913	NUM
ftr-484	728	30	(	(	PUNCT
ftr-484	728	31	6th	6th	ADJ
ftr-484	728	32	cir	cir	NOUN
ftr-484	728	33	.	.	PROPN
ftr-484	728	34	,	,	PUNCT
ftr-484	728	35	dec	dec	PROPN
ftr-484	728	36	.	.	PROPN
ftr-484	728	37	5	5	NUM
ftr-484	728	38	,	,	PUNCT
ftr-484	728	39	1995	1995	NUM
ftr-484	728	40	)	)	PUNCT
ftr-484	728	41	;	;	PUNCT
ftr-484	728	42	oak	oak	NOUN
ftr-484	728	43	knoll	knoll	PROPN
ftr-484	728	44	cellar	cellar	PROPN
ftr-484	728	45	v.	v.	PROPN
ftr-484	728	46	commissioner	commissioner	PROPN
ftr-484	728	47	,	,	PUNCT
ftr-484	728	48	68	68	NUM
ftr-484	728	49	t.c.m	t.c.m	NOUN
ftr-484	728	50	.	.	PUNCT
ftr-484	729	1	(	(	PUNCT
ftr-484	729	2	cch	cch	NOUN
ftr-484	729	3	)	)	PUNCT
ftr-484	729	4	412	412	NUM
ftr-484	729	5	,	,	PUNCT
ftr-484	730	1	t.c	t.c	PROPN
ftr-484	730	2	.	.	PROPN
ftr-484	730	3	memo	memo	NOUN
ftr-484	730	4	(	(	PUNCT
ftr-484	730	5	ria	ria	PROPN
ftr-484	730	6	)	)	PUNCT
ftr-484	730	7	94,396	94,396	NUM
ftr-484	730	8	(	(	PUNCT
ftr-484	730	9	1994	1994	NUM
ftr-484	730	10	)	)	PUNCT
ftr-484	730	11	.	.	PUNCT
ftr-484	731	1	see	see	VERB
ftr-484	731	2	generally	generally	ADV
ftr-484	731	3	w.	w.	PROPN
ftr-484	731	4	eugene	eugene	PROPN
ftr-484	731	5	seago	seago	PROPN
ftr-484	731	6	,	,	PUNCT
ftr-484	731	7	when	when	SCONJ
ftr-484	731	8	may	may	AUX
ftr-484	731	9	the	the	DET
ftr-484	731	10	commissioner	commissioner	NOUN
ftr-484	731	11	reject	reject	VERB
ftr-484	731	12	an	an	DET
ftr-484	731	13	accounting	accounting	NOUN
ftr-484	731	14	method	method	NOUN
ftr-484	731	15	specifically	specifically	ADV
ftr-484	731	16	authorized	authorize	VERB
ftr-484	731	17	by	by	ADP
ftr-484	731	18	regulations	regulation	NOUN
ftr-484	731	19	?	?	PUNCT
ftr-484	732	1	64	64	NUM
ftr-484	732	2	tax	tax	NOUN
ftr-484	732	3	notes	note	NOUN
ftr-484	732	4	109	109	NUM
ftr-484	732	5	(	(	PUNCT
ftr-484	732	6	july	july	PROPN
ftr-484	732	7	4	4	NUM
ftr-484	732	8	,	,	PUNCT
ftr-484	732	9	1994	1994	NUM
ftr-484	732	10	)	)	PUNCT
ftr-484	732	11	.	.	PUNCT
ftr-484	733	1	such	such	ADJ
ftr-484	733	2	decisions	decision	NOUN
ftr-484	733	3	are	be	AUX
ftr-484	733	4	troubling	troubling	ADJ
ftr-484	733	5	,	,	PUNCT
ftr-484	733	6	as	as	SCONJ
ftr-484	733	7	they	they	PRON
ftr-484	733	8	appear	appear	VERB
ftr-484	733	9	to	to	PART
ftr-484	733	10	allow	allow	VERB
ftr-484	733	11	the	the	DET
ftr-484	733	12	commissioner	commissioner	NOUN
ftr-484	733	13	to	to	PART
ftr-484	733	14	measure	measure	VERB
ftr-484	733	15	clear	clear	ADJ
ftr-484	733	16	reflection	reflection	NOUN
ftr-484	733	17	of	of	ADP
ftr-484	733	18	income	income	NOUN
ftr-484	733	19	by	by	ADP
ftr-484	733	20	reference	reference	NOUN
ftr-484	733	21	to	to	ADP
ftr-484	733	22	the	the	DET
ftr-484	733	23	method	method	NOUN
ftr-484	733	24	that	that	PRON
ftr-484	733	25	most	most	ADJ
ftr-484	733	26	favors	favor	VERB
ftr-484	733	27	the	the	DET
ftr-484	733	28	government	government	NOUN
ftr-484	733	29	's	's	PART
ftr-484	733	30	position	position	NOUN
ftr-484	733	31	,	,	PUNCT
ftr-484	733	32	even	even	ADV
ftr-484	733	33	though	though	SCONJ
ftr-484	733	34	the	the	DET
ftr-484	733	35	regulations	regulation	NOUN
ftr-484	733	36	provide	provide	VERB
ftr-484	733	37	a	a	DET
ftr-484	733	38	choice	choice	NOUN
ftr-484	733	39	among	among	ADP
ftr-484	733	40	methods	method	NOUN
ftr-484	733	41	.	.	PUNCT
ftr-484	734	1	[	[	X
ftr-484	734	2	vol	vol	NOUN
ftr-484	734	3	2:10	2:10	NUM
ftr-484	734	4	demysti	demysti	NOUN
ftr-484	734	5	.	.	PUNCT
ftr-484	735	1	'ing	'e	VERB
ftr-484	735	2	lifo	lifo	NOUN
ftr-484	735	3	some	some	DET
ftr-484	735	4	taxpayers	taxpayer	NOUN
ftr-484	735	5	,	,	PUNCT
ftr-484	735	6	it	it	PRON
ftr-484	735	7	could	could	AUX
ftr-484	735	8	lead	lead	VERB
ftr-484	735	9	to	to	ADP
ftr-484	735	10	inaccuracies	inaccuracy	NOUN
ftr-484	735	11	in	in	ADP
ftr-484	735	12	comparing	compare	VERB
ftr-484	735	13	costs	cost	NOUN
ftr-484	735	14	between	between	ADP
ftr-484	735	15	periods	period	NOUN
ftr-484	735	16	.	.	PUNCT
ftr-484	736	1	finding	find	VERB
ftr-484	736	2	an	an	DET
ftr-484	736	3	acceptable	acceptable	ADJ
ftr-484	736	4	compromise	compromise	NOUN
ftr-484	736	5	between	between	ADP
ftr-484	736	6	these	these	DET
ftr-484	736	7	two	two	NUM
ftr-484	736	8	positions	position	NOUN
ftr-484	736	9	has	have	AUX
ftr-484	736	10	proved	prove	VERB
ftr-484	736	11	difficult	difficult	ADJ
ftr-484	736	12	.	.	PUNCT
ftr-484	737	1	as	as	SCONJ
ftr-484	737	2	noted	note	VERB
ftr-484	737	3	above	above	ADV
ftr-484	737	4	,	,	PUNCT
ftr-484	737	5	the	the	DET
ftr-484	737	6	regulations	regulation	NOUN
ftr-484	737	7	give	give	VERB
ftr-484	737	8	no	no	DET
ftr-484	737	9	clear	clear	ADJ
ftr-484	737	10	guidance	guidance	NOUN
ftr-484	737	11	as	as	ADP
ftr-484	737	12	to	to	ADP
ftr-484	737	13	the	the	DET
ftr-484	737	14	scope	scope	NOUN
ftr-484	737	15	of	of	ADP
ftr-484	737	16	an	an	DET
ftr-484	737	17	item	item	NOUN
ftr-484	737	18	.	.	PUNCT
ftr-484	737	19	"	"	PUNCT
ftr-484	738	1	4	4	NUM
ftr-484	738	2	few	few	ADJ
ftr-484	738	3	cases	case	NOUN
ftr-484	738	4	have	have	AUX
ftr-484	738	5	squarely	squarely	ADV
ftr-484	738	6	addressed	address	VERB
ftr-484	738	7	this	this	DET
ftr-484	738	8	issue	issue	NOUN
ftr-484	738	9	,	,	PUNCT
ftr-484	738	10	and	and	CCONJ
ftr-484	738	11	,	,	PUNCT
ftr-484	738	12	not	not	PART
ftr-484	738	13	surprisingly	surprisingly	ADV
ftr-484	738	14	,	,	PUNCT
ftr-484	738	15	the	the	DET
ftr-484	738	16	courts	court	NOUN
ftr-484	738	17	have	have	AUX
ftr-484	738	18	not	not	PART
ftr-484	738	19	developed	develop	VERB
ftr-484	738	20	a	a	DET
ftr-484	738	21	consistent	consistent	ADJ
ftr-484	738	22	approach	approach	NOUN
ftr-484	738	23	to	to	ADP
ftr-484	738	24	resolving	resolve	VERB
ftr-484	738	25	it	it	PRON
ftr-484	738	26	.	.	PUNCT
ftr-484	739	1	in	in	ADP
ftr-484	739	2	wendle	wendle	PROPN
ftr-484	739	3	ford	ford	PROPN
ftr-484	739	4	sales	sales	PROPN
ftr-484	739	5	,	,	PUNCT
ftr-484	739	6	inc	inc	PROPN
ftr-484	739	7	.	.	PROPN
ftr-484	740	1	v.	v.	PROPN
ftr-484	740	2	commissioner	commissioner	PROPN
ftr-484	740	3	,	,	PUNCT
ftr-484	740	4	"	"	PUNCT
ftr-484	740	5	'	'	PUNCT
ftr-484	740	6	the	the	DET
ftr-484	740	7	tax	tax	NOUN
ftr-484	740	8	court	court	NOUN
ftr-484	740	9	considered	consider	VERB
ftr-484	740	10	the	the	DET
ftr-484	740	11	scope	scope	NOUN
ftr-484	740	12	of	of	ADP
ftr-484	740	13	an	an	DET
ftr-484	740	14	item	item	NOUN
ftr-484	740	15	in	in	ADP
ftr-484	740	16	the	the	DET
ftr-484	740	17	inventory	inventory	NOUN
ftr-484	740	18	of	of	ADP
ftr-484	740	19	an	an	DET
ftr-484	740	20	automobile	automobile	NOUN
ftr-484	740	21	dealer	dealer	NOUN
ftr-484	740	22	.	.	PUNCT
ftr-484	741	1	at	at	ADP
ftr-484	741	2	issue	issue	NOUN
ftr-484	741	3	in	in	ADP
ftr-484	741	4	the	the	DET
ftr-484	741	5	case	case	NOUN
ftr-484	741	6	was	be	AUX
ftr-484	741	7	whether	whether	SCONJ
ftr-484	741	8	a	a	DET
ftr-484	741	9	1975	1975	NUM
ftr-484	741	10	ford	ford	NOUN
ftr-484	741	11	vehicle	vehicle	NOUN
ftr-484	741	12	was	be	AUX
ftr-484	741	13	a	a	DET
ftr-484	741	14	different	different	ADJ
ftr-484	741	15	item	item	NOUN
ftr-484	741	16	from	from	ADP
ftr-484	741	17	a	a	DET
ftr-484	741	18	1974	1974	NUM
ftr-484	741	19	ford	ford	NOUN
ftr-484	741	20	vehicle	vehicle	NOUN
ftr-484	741	21	,	,	PUNCT
ftr-484	741	22	when	when	SCONJ
ftr-484	741	23	the	the	DET
ftr-484	741	24	1975	1975	NUM
ftr-484	741	25	vehicle	vehicle	NOUN
ftr-484	741	26	contained	contain	VERB
ftr-484	741	27	a	a	DET
ftr-484	741	28	catalytic	catalytic	ADJ
ftr-484	741	29	converter	converter	NOUN
ftr-484	741	30	and	and	CCONJ
ftr-484	741	31	a	a	DET
ftr-484	741	32	solidstate	solidstate	PROPN
ftr-484	741	33	ignition	ignition	NOUN
ftr-484	741	34	system	system	NOUN
ftr-484	741	35	not	not	PART
ftr-484	741	36	found	find	VERB
ftr-484	741	37	on	on	ADP
ftr-484	741	38	the	the	DET
ftr-484	741	39	1974	1974	NUM
ftr-484	741	40	model	model	NOUN
ftr-484	741	41	.	.	PUNCT
ftr-484	741	42	"	"	PUNCT
ftr-484	742	1	6	6	NUM
ftr-484	742	2	the	the	DET
ftr-484	742	3	court	court	NOUN
ftr-484	742	4	phrased	phrase	VERB
ftr-484	742	5	the	the	DET
ftr-484	742	6	issue	issue	NOUN
ftr-484	742	7	as	as	SCONJ
ftr-484	742	8	follows	follow	VERB
ftr-484	742	9	:	:	PUNCT
ftr-484	742	10	"	"	PUNCT
ftr-484	742	11	in	in	ADP
ftr-484	742	12	more	more	ADJ
ftr-484	742	13	general	general	ADJ
ftr-484	742	14	terms	term	NOUN
ftr-484	742	15	,	,	PUNCT
ftr-484	742	16	we	we	PRON
ftr-484	742	17	must	must	AUX
ftr-484	742	18	decide	decide	VERB
ftr-484	742	19	whether	whether	SCONJ
ftr-484	742	20	minor	minor	ADJ
ftr-484	742	21	modifications	modification	NOUN
ftr-484	742	22	in	in	ADP
ftr-484	742	23	the	the	DET
ftr-484	742	24	composition	composition	NOUN
ftr-484	742	25	of	of	ADP
ftr-484	742	26	a	a	DET
ftr-484	742	27	product	product	NOUN
ftr-484	742	28	by	by	ADP
ftr-484	742	29	a	a	DET
ftr-484	742	30	manufacturer	manufacturer	NOUN
ftr-484	742	31	require	require	VERB
ftr-484	742	32	the	the	DET
ftr-484	742	33	retailer	retailer	NOUN
ftr-484	742	34	of	of	ADP
ftr-484	742	35	that	that	DET
ftr-484	742	36	product	product	NOUN
ftr-484	742	37	to	to	PART
ftr-484	742	38	make	make	VERB
ftr-484	742	39	yearly	yearly	ADJ
ftr-484	742	40	adjustments	adjustment	NOUN
ftr-484	742	41	to	to	ADP
ftr-484	742	42	the	the	DET
ftr-484	742	43	base	base	ADJ
ftr-484	742	44	-	-	PUNCT
ftr-484	742	45	year	year	NOUN
ftr-484	742	46	cost	cost	NOUN
ftr-484	742	47	of	of	ADP
ftr-484	742	48	its	its	PRON
ftr-484	742	49	dollar	dollar	NOUN
ftr-484	742	50	-	-	PUNCT
ftr-484	742	51	value	value	NOUN
ftr-484	742	52	inventory	inventory	NOUN
ftr-484	742	53	.	.	PUNCT
ftr-484	743	1	"	"	PUNCT
ftr-484	743	2	''	''	PUNCT
ftr-484	743	3	7	7	NUM
ftr-484	743	4	as	as	ADP
ftr-484	743	5	a	a	DET
ftr-484	743	6	preliminary	preliminary	ADJ
ftr-484	743	7	matter	matter	NOUN
ftr-484	743	8	,	,	PUNCT
ftr-484	743	9	the	the	DET
ftr-484	743	10	court	court	NOUN
ftr-484	743	11	determined	determine	VERB
ftr-484	743	12	that	that	SCONJ
ftr-484	743	13	in	in	ADP
ftr-484	743	14	the	the	DET
ftr-484	743	15	case	case	NOUN
ftr-484	743	16	of	of	ADP
ftr-484	743	17	a	a	DET
ftr-484	743	18	retailer	retailer	NOUN
ftr-484	743	19	of	of	ADP
ftr-484	743	20	goods	good	NOUN
ftr-484	743	21	,	,	PUNCT
ftr-484	743	22	the	the	DET
ftr-484	743	23	term	term	NOUN
ftr-484	743	24	"	"	PUNCT
ftr-484	743	25	item	item	NOUN
ftr-484	743	26	"	"	PUNCT
ftr-484	743	27	in	in	ADP
ftr-484	743	28	section	section	NOUN
ftr-484	743	29	1.472	1.472	NUM
ftr-484	743	30	-	-	SYM
ftr-484	743	31	8(e)(2)(iii	8(e)(2)(iii	NUM
ftr-484	743	32	)	)	PUNCT
ftr-484	743	33	of	of	ADP
ftr-484	743	34	the	the	DET
ftr-484	743	35	regulations	regulation	NOUN
ftr-484	743	36	refers	refer	VERB
ftr-484	743	37	to	to	ADP
ftr-484	743	38	a	a	DET
ftr-484	743	39	finished	finished	ADJ
ftr-484	743	40	product	product	NOUN
ftr-484	743	41	,	,	PUNCT
ftr-484	743	42	and	and	CCONJ
ftr-484	743	43	not	not	PART
ftr-484	743	44	to	to	ADP
ftr-484	743	45	the	the	DET
ftr-484	743	46	individual	individual	ADJ
ftr-484	743	47	parts	part	NOUN
ftr-484	743	48	of	of	ADP
ftr-484	743	49	the	the	DET
ftr-484	743	50	product	product	NOUN
ftr-484	743	51	.	.	PUNCT
ftr-484	743	52	"	"	PUNCT
ftr-484	744	1	8	8	NUM
ftr-484	744	2	if	if	SCONJ
ftr-484	744	3	the	the	DET
ftr-484	744	4	case	case	NOUN
ftr-484	744	5	had	have	AUX
ftr-484	744	6	involved	involve	VERB
ftr-484	744	7	a	a	DET
ftr-484	744	8	catalytic	catalytic	ADJ
ftr-484	744	9	converter	converter	NOUN
ftr-484	744	10	and	and	CCONJ
ftr-484	744	11	a	a	DET
ftr-484	744	12	solid	solid	ADJ
ftr-484	744	13	state	state	NOUN
ftr-484	744	14	ignition	ignition	NOUN
ftr-484	744	15	entering	enter	VERB
ftr-484	744	16	an	an	DET
ftr-484	744	17	inventory	inventory	NOUN
ftr-484	744	18	of	of	ADP
ftr-484	744	19	automobile	automobile	NOUN
ftr-484	744	20	parts	part	NOUN
ftr-484	744	21	,	,	PUNCT
ftr-484	744	22	they	they	PRON
ftr-484	744	23	"	"	PUNCT
ftr-484	744	24	would	would	AUX
ftr-484	744	25	constitute	constitute	VERB
ftr-484	744	26	new	new	ADJ
ftr-484	744	27	'	'	PUNCT
ftr-484	744	28	items	item	NOUN
ftr-484	744	29	'	'	PART
ftr-484	744	30	entering	enter	VERB
ftr-484	744	31	the	the	DET
ftr-484	744	32	pool	pool	NOUN
ftr-484	744	33	for	for	ADP
ftr-484	744	34	the	the	DET
ftr-484	744	35	first	first	ADJ
ftr-484	744	36	time	time	NOUN
ftr-484	744	37	.	.	PUNCT
ftr-484	744	38	.	.	PUNCT
ftr-484	744	39	.	.	PUNCT
ftr-484	745	1	."19	."19	PROPN
ftr-484	746	1	however	however	ADV
ftr-484	746	2	,	,	PUNCT
ftr-484	746	3	the	the	DET
ftr-484	746	4	court	court	NOUN
ftr-484	746	5	framed	frame	VERB
ftr-484	746	6	the	the	DET
ftr-484	746	7	item	item	NOUN
ftr-484	746	8	issue	issue	NOUN
ftr-484	746	9	as	as	ADP
ftr-484	746	10	involving	involve	VERB
ftr-484	746	11	vehicles	vehicle	NOUN
ftr-484	746	12	,	,	PUNCT
ftr-484	746	13	not	not	PART
ftr-484	746	14	their	their	PRON
ftr-484	746	15	component	component	NOUN
ftr-484	746	16	parts	part	NOUN
ftr-484	746	17	.	.	PUNCT
ftr-484	747	1	the	the	DET
ftr-484	747	2	court	court	NOUN
ftr-484	747	3	's	's	PART
ftr-484	747	4	analysis	analysis	NOUN
ftr-484	747	5	relies	rely	VERB
ftr-484	747	6	heavily	heavily	ADV
ftr-484	747	7	on	on	ADP
ftr-484	747	8	the	the	DET
ftr-484	747	9	historical	historical	ADJ
ftr-484	747	10	development	development	NOUN
ftr-484	747	11	of	of	ADP
ftr-484	747	12	the	the	DET
ftr-484	747	13	dollar	dollar	NOUN
ftr-484	747	14	-	-	PUNCT
ftr-484	747	15	value	value	NOUN
ftr-484	747	16	lifo	lifo	NOUN
ftr-484	747	17	method	method	NOUN
ftr-484	747	18	as	as	ADP
ftr-484	747	19	a	a	DET
ftr-484	747	20	practical	practical	ADJ
ftr-484	747	21	means	mean	NOUN
ftr-484	747	22	of	of	ADP
ftr-484	747	23	implementing	implement	VERB
ftr-484	747	24	the	the	DET
ftr-484	747	25	lifo	lifo	NOUN
ftr-484	747	26	concept	concept	NOUN
ftr-484	747	27	for	for	ADP
ftr-484	747	28	all	all	DET
ftr-484	747	29	taxpayers	taxpayer	NOUN
ftr-484	747	30	.	.	PUNCT
ftr-484	748	1	20	20	NUM
ftr-484	748	2	in	in	ADP
ftr-484	748	3	light	light	NOUN
ftr-484	748	4	of	of	ADP
ftr-484	748	5	this	this	DET
ftr-484	748	6	history	history	NOUN
ftr-484	748	7	,	,	PUNCT
ftr-484	748	8	the	the	DET
ftr-484	748	9	court	court	NOUN
ftr-484	748	10	concluded	conclude	VERB
ftr-484	748	11	that	that	SCONJ
ftr-484	748	12	requiring	require	VERB
ftr-484	748	13	an	an	DET
ftr-484	748	14	adjustment	adjustment	NOUN
ftr-484	748	15	for	for	ADP
ftr-484	748	16	"	"	PUNCT
ftr-484	748	17	minor	minor	ADJ
ftr-484	748	18	"	"	PUNCT
ftr-484	748	19	product	product	NOUN
ftr-484	748	20	changes	change	NOUN
ftr-484	748	21	would	would	AUX
ftr-484	748	22	be	be	AUX
ftr-484	748	23	inconsistent	inconsistent	ADJ
ftr-484	748	24	with	with	ADP
ftr-484	748	25	the	the	DET
ftr-484	748	26	fundamental	fundamental	ADJ
ftr-484	748	27	nature	nature	NOUN
ftr-484	748	28	of	of	ADP
ftr-484	748	29	the	the	DET
ftr-484	748	30	dollar	dollar	NOUN
ftr-484	748	31	-	-	PUNCT
ftr-484	748	32	value	value	NOUN
ftr-484	748	33	method	method	NOUN
ftr-484	748	34	:	:	PUNCT
ftr-484	749	1	[	[	X
ftr-484	749	2	d]ollar	d]ollar	ADJ
ftr-484	749	3	-	-	PUNCT
ftr-484	749	4	value	value	NOUN
ftr-484	749	5	lifo	lifo	NOUN
ftr-484	749	6	affords	afford	VERB
ftr-484	749	7	the	the	DET
ftr-484	749	8	only	only	ADJ
ftr-484	749	9	practicable	practicable	ADJ
ftr-484	749	10	way	way	NOUN
ftr-484	749	11	of	of	ADP
ftr-484	749	12	applying	apply	VERB
ftr-484	749	13	the	the	DET
ftr-484	749	14	last	last	ADJ
ftr-484	749	15	-	-	PUNCT
ftr-484	749	16	in	in	NOUN
ftr-484	749	17	,	,	PUNCT
ftr-484	749	18	first	first	ADJ
ftr-484	749	19	-	-	PUNCT
ftr-484	749	20	out	out	ADP
ftr-484	749	21	principle	principle	NOUN
ftr-484	749	22	to	to	ADP
ftr-484	749	23	inventories	inventory	NOUN
ftr-484	749	24	containing	contain	VERB
ftr-484	749	25	a	a	DET
ftr-484	749	26	wide	wide	ADJ
ftr-484	749	27	variety	variety	NOUN
ftr-484	749	28	of	of	ADP
ftr-484	749	29	items	item	NOUN
ftr-484	749	30	.	.	PUNCT
ftr-484	750	1	by	by	ADP
ftr-484	750	2	eliminating	eliminate	VERB
ftr-484	750	3	the	the	DET
ftr-484	750	4	need	need	NOUN
ftr-484	750	5	to	to	PART
ftr-484	750	6	match	match	VERB
ftr-484	750	7	114	114	NUM
ftr-484	750	8	.	.	PUNCT
ftr-484	751	1	the	the	DET
ftr-484	751	2	service	service	NOUN
ftr-484	751	3	has	have	AUX
ftr-484	751	4	opened	open	VERB
ftr-484	751	5	a	a	DET
ftr-484	751	6	regulations	regulation	NOUN
ftr-484	751	7	project	project	NOUN
ftr-484	751	8	(	(	PUNCT
ftr-484	751	9	ia	ia	NOUN
ftr-484	751	10	-	-	NOUN
ftr-484	751	11	reg-014	reg-014	NOUN
ftr-484	751	12	-	-	PUNCT
ftr-484	751	13	93	93	NUM
ftr-484	751	14	)	)	PUNCT
ftr-484	751	15	to	to	PART
ftr-484	751	16	provide	provide	VERB
ftr-484	751	17	guidance	guidance	NOUN
ftr-484	751	18	on	on	ADP
ftr-484	751	19	the	the	DET
ftr-484	751	20	definition	definition	NOUN
ftr-484	751	21	of	of	ADP
ftr-484	751	22	"	"	PUNCT
ftr-484	751	23	item	item	NOUN
ftr-484	751	24	,	,	PUNCT
ftr-484	751	25	"	"	PUNCT
ftr-484	751	26	but	but	CCONJ
ftr-484	751	27	the	the	DET
ftr-484	751	28	project	project	NOUN
ftr-484	751	29	remains	remain	VERB
ftr-484	751	30	incomplete	incomplete	ADJ
ftr-484	751	31	.	.	PUNCT
ftr-484	752	1	see	see	VERB
ftr-484	752	2	report	report	NOUN
ftr-484	752	3	by	by	ADP
ftr-484	752	4	office	office	NOUN
ftr-484	752	5	of	of	ADP
ftr-484	752	6	chief	chief	ADJ
ftr-484	752	7	counsel	counsel	NOUN
ftr-484	752	8	,	,	PUNCT
ftr-484	752	9	internal	internal	ADJ
ftr-484	752	10	revenue	revenue	NOUN
ftr-484	752	11	service	service	NOUN
ftr-484	752	12	,	,	PUNCT
ftr-484	752	13	on	on	ADP
ftr-484	752	14	regulations	regulation	NOUN
ftr-484	752	15	projects	project	NOUN
ftr-484	752	16	status	status	NOUN
ftr-484	752	17	and	and	CCONJ
ftr-484	752	18	disposition	disposition	NOUN
ftr-484	752	19	as	as	ADP
ftr-484	752	20	of	of	ADP
ftr-484	752	21	february	february	PROPN
ftr-484	752	22	28	28	NUM
ftr-484	752	23	,	,	PUNCT
ftr-484	752	24	1995	1995	NUM
ftr-484	752	25	,	,	PUNCT
ftr-484	752	26	daily	daily	PROPN
ftr-484	752	27	tax	tax	PROPN
ftr-484	752	28	rep	rep	PROPN
ftr-484	752	29	.	.	PROPN
ftr-484	752	30	(	(	PUNCT
ftr-484	752	31	bna	bna	PROPN
ftr-484	752	32	)	)	PUNCT
ftr-484	752	33	,	,	PUNCT
ftr-484	752	34	special	special	ADJ
ftr-484	752	35	supplement	supplement	PROPN
ftr-484	752	36	rep	rep	PROPN
ftr-484	752	37	.	.	PROPN
ftr-484	752	38	no	no	INTJ
ftr-484	752	39	.	.	PROPN
ftr-484	752	40	52	52	NUM
ftr-484	752	41	,	,	PUNCT
ftr-484	752	42	mar	mar	PROPN
ftr-484	752	43	.	.	PROPN
ftr-484	752	44	17	17	NUM
ftr-484	752	45	,	,	PUNCT
ftr-484	752	46	1995	1995	NUM
ftr-484	752	47	.	.	PUNCT
ftr-484	753	1	115	115	NUM
ftr-484	753	2	.	.	PUNCT
ftr-484	754	1	72	72	NUM
ftr-484	754	2	t.c	t.c	PROPN
ftr-484	754	3	.	.	PROPN
ftr-484	755	1	447	447	NUM
ftr-484	755	2	(	(	PUNCT
ftr-484	755	3	1979	1979	NUM
ftr-484	755	4	)	)	PUNCT
ftr-484	755	5	.	.	PUNCT
ftr-484	756	1	116	116	NUM
ftr-484	756	2	.	.	PUNCT
ftr-484	757	1	i	i	PRON
ftr-484	757	2	d.	d.	PROPN
ftr-484	757	3	at	at	ADP
ftr-484	757	4	456	456	NUM
ftr-484	757	5	.	.	PUNCT
ftr-484	758	1	117	117	NUM
ftr-484	758	2	.	.	PUNCT
ftr-484	759	1	i	i	PRON
ftr-484	759	2	d.	d.	PROPN
ftr-484	759	3	118	118	NUM
ftr-484	759	4	.	.	PUNCT
ftr-484	760	1	i	i	PRON
ftr-484	760	2	d.	d.	PROPN
ftr-484	760	3	at	at	ADP
ftr-484	760	4	455	455	NUM
ftr-484	760	5	.	.	PUNCT
ftr-484	761	1	as	as	SCONJ
ftr-484	761	2	discussed	discuss	VERB
ftr-484	761	3	below	below	ADV
ftr-484	761	4	,	,	PUNCT
ftr-484	761	5	the	the	DET
ftr-484	761	6	court	court	NOUN
ftr-484	761	7	's	's	PART
ftr-484	761	8	rationale	rationale	NOUN
ftr-484	761	9	does	do	AUX
ftr-484	761	10	not	not	PART
ftr-484	761	11	settle	settle	VERB
ftr-484	761	12	whether	whether	SCONJ
ftr-484	761	13	an	an	DET
ftr-484	761	14	"	"	PUNCT
ftr-484	761	15	item	item	NOUN
ftr-484	761	16	"	"	PUNCT
ftr-484	761	17	can	can	AUX
ftr-484	761	18	be	be	AUX
ftr-484	761	19	defined	define	VERB
ftr-484	761	20	in	in	ADP
ftr-484	761	21	terms	term	NOUN
ftr-484	761	22	of	of	ADP
ftr-484	761	23	a	a	DET
ftr-484	761	24	cost	cost	NOUN
ftr-484	761	25	component	component	NOUN
ftr-484	761	26	.	.	PUNCT
ftr-484	762	1	see	see	VERB
ftr-484	762	2	i	i	PRON
ftr-484	762	3	d.	d.	PROPN
ftr-484	762	4	at	at	ADP
ftr-484	762	5	455	455	NUM
ftr-484	762	6	-	-	SYM
ftr-484	762	7	56	56	NUM
ftr-484	762	8	.	.	PUNCT
ftr-484	763	1	119	119	NUM
ftr-484	763	2	.	.	PUNCT
ftr-484	764	1	i	i	PRON
ftr-484	764	2	d.	d.	PROPN
ftr-484	764	3	at	at	ADP
ftr-484	764	4	456	456	NUM
ftr-484	764	5	n.9	n.9	NOUN
ftr-484	764	6	.	.	PUNCT
ftr-484	765	1	120	120	NUM
ftr-484	765	2	.	.	PUNCT
ftr-484	766	1	i	i	PRON
ftr-484	766	2	d.	d.	PROPN
ftr-484	766	3	at	at	ADP
ftr-484	766	4	456	456	PROPN
ftr-484	766	5	-	-	SYM
ftr-484	766	6	58	58	NUM
ftr-484	766	7	.	.	PUNCT
ftr-484	767	1	19951	19951	NUM
ftr-484	768	1	florida	florida	PROPN
ftr-484	768	2	tax	tax	PROPN
ftr-484	768	3	review	review	NOUN
ftr-484	768	4	specific	specific	ADJ
ftr-484	768	5	goods	good	NOUN
ftr-484	768	6	in	in	ADP
ftr-484	768	7	opening	opening	NOUN
ftr-484	768	8	and	and	CCONJ
ftr-484	768	9	closing	closing	NOUN
ftr-484	768	10	inventories	inventory	NOUN
ftr-484	768	11	,	,	PUNCT
ftr-484	768	12	and	and	CCONJ
ftr-484	768	13	focusing	focus	VERB
ftr-484	768	14	instead	instead	ADV
ftr-484	768	15	on	on	ADP
ftr-484	768	16	the	the	DET
ftr-484	768	17	total	total	ADJ
ftr-484	768	18	dollars	dollar	NOUN
ftr-484	768	19	invested	invest	VERB
ftr-484	768	20	in	in	ADP
ftr-484	768	21	inventory	inventory	NOUN
ftr-484	768	22	,	,	PUNCT
ftr-484	768	23	dollarvalue	dollarvalue	NOUN
ftr-484	768	24	lifo	lifo	NOUN
ftr-484	768	25	necessarily	necessarily	ADV
ftr-484	768	26	ignores	ignore	VERB
ftr-484	768	27	minor	minor	ADJ
ftr-484	768	28	changes	change	NOUN
ftr-484	768	29	in	in	ADP
ftr-484	768	30	the	the	DET
ftr-484	768	31	design	design	NOUN
ftr-484	768	32	of	of	ADP
ftr-484	768	33	a	a	DET
ftr-484	768	34	product	product	NOUN
ftr-484	768	35	from	from	ADP
ftr-484	768	36	year	year	NOUN
ftr-484	768	37	to	to	ADP
ftr-484	768	38	year	year	NOUN
ftr-484	768	39	.	.	PUNCT
ftr-484	769	1	this	this	DET
ftr-484	769	2	freedom	freedom	NOUN
ftr-484	769	3	from	from	ADP
ftr-484	769	4	having	have	VERB
ftr-484	769	5	to	to	PART
ftr-484	769	6	take	take	VERB
ftr-484	769	7	into	into	ADP
ftr-484	769	8	account	account	NOUN
ftr-484	769	9	minor	minor	ADJ
ftr-484	769	10	technological	technological	ADJ
ftr-484	769	11	changes	change	NOUN
ftr-484	769	12	in	in	ADP
ftr-484	769	13	a	a	DET
ftr-484	769	14	product	product	NOUN
ftr-484	769	15	represents	represent	VERB
ftr-484	769	16	a	a	DET
ftr-484	769	17	major	major	ADJ
ftr-484	769	18	objective	objective	NOUN
ftr-484	769	19	of	of	ADP
ftr-484	769	20	the	the	DET
ftr-484	769	21	dollar	dollar	NOUN
ftr-484	769	22	-	-	PUNCT
ftr-484	769	23	value	value	NOUN
ftr-484	769	24	approach	approach	NOUN
ftr-484	769	25	.	.	PUNCT
ftr-484	769	26	'	'	PUNCT
ftr-484	770	1	noting	note	VERB
ftr-484	770	2	that	that	SCONJ
ftr-484	770	3	modifications	modification	NOUN
ftr-484	770	4	to	to	PART
ftr-484	770	5	improve	improve	VERB
ftr-484	770	6	the	the	DET
ftr-484	770	7	quality	quality	NOUN
ftr-484	770	8	and	and	CCONJ
ftr-484	770	9	style	style	NOUN
ftr-484	770	10	of	of	ADP
ftr-484	770	11	goods	good	NOUN
ftr-484	770	12	were	be	AUX
ftr-484	770	13	a	a	DET
ftr-484	770	14	common	common	ADJ
ftr-484	770	15	feature	feature	NOUN
ftr-484	770	16	of	of	ADP
ftr-484	770	17	commercial	commercial	ADJ
ftr-484	770	18	life	life	NOUN
ftr-484	770	19	,	,	PUNCT
ftr-484	770	20	the	the	DET
ftr-484	770	21	court	court	NOUN
ftr-484	770	22	recognized	recognize	VERB
ftr-484	770	23	the	the	DET
ftr-484	770	24	practical	practical	ADJ
ftr-484	770	25	impossibility	impossibility	NOUN
ftr-484	770	26	of	of	ADP
ftr-484	770	27	requiring	require	VERB
ftr-484	770	28	a	a	DET
ftr-484	770	29	taxpayer	taxpayer	NOUN
ftr-484	770	30	to	to	PART
ftr-484	770	31	make	make	VERB
ftr-484	770	32	"	"	PUNCT
ftr-484	770	33	minor	minor	ADJ
ftr-484	770	34	"	"	PUNCT
ftr-484	770	35	adjustments	adjustment	NOUN
ftr-484	770	36	in	in	ADP
ftr-484	770	37	the	the	DET
ftr-484	770	38	cost	cost	NOUN
ftr-484	770	39	of	of	ADP
ftr-484	770	40	goods	good	NOUN
ftr-484	770	41	whenever	whenever	SCONJ
ftr-484	770	42	such	such	ADJ
ftr-484	770	43	modifications	modification	NOUN
ftr-484	770	44	occurred	occur	VERB
ftr-484	770	45	:	:	PUNCT
ftr-484	770	46	where	where	SCONJ
ftr-484	770	47	...	...	PUNCT
ftr-484	770	48	the	the	DET
ftr-484	770	49	modifications	modification	NOUN
ftr-484	770	50	in	in	ADP
ftr-484	770	51	a	a	DET
ftr-484	770	52	product	product	NOUN
ftr-484	770	53	are	be	AUX
ftr-484	770	54	relatively	relatively	ADV
ftr-484	770	55	minor	minor	ADJ
ftr-484	770	56	in	in	ADP
ftr-484	770	57	nature	nature	NOUN
ftr-484	770	58	,	,	PUNCT
ftr-484	770	59	it	it	PRON
ftr-484	770	60	would	would	AUX
ftr-484	770	61	be	be	AUX
ftr-484	770	62	unreasonable	unreasonable	ADJ
ftr-484	770	63	to	to	PART
ftr-484	770	64	have	have	VERB
ftr-484	770	65	,	,	PUNCT
ftr-484	770	66	and	and	CCONJ
ftr-484	770	67	,	,	PUNCT
ftr-484	770	68	in	in	ADP
ftr-484	770	69	most	most	ADJ
ftr-484	770	70	instances	instance	NOUN
ftr-484	770	71	,	,	PUNCT
ftr-484	770	72	virtually	virtually	ADV
ftr-484	770	73	impossible	impossible	ADJ
ftr-484	770	74	to	to	PART
ftr-484	770	75	comply	comply	VERB
ftr-484	770	76	with	with	ADP
ftr-484	770	77	,	,	PUNCT
ftr-484	770	78	a	a	DET
ftr-484	770	79	requirement	requirement	NOUN
ftr-484	770	80	that	that	SCONJ
ftr-484	770	81	the	the	DET
ftr-484	770	82	retailer	retailer	NOUN
ftr-484	770	83	or	or	CCONJ
ftr-484	770	84	wholesaler	wholesaler	NOUN
ftr-484	770	85	annually	annually	ADV
ftr-484	770	86	adjust	adjust	VERB
ftr-484	770	87	its	its	PRON
ftr-484	770	88	base	base	ADJ
ftr-484	770	89	-	-	PUNCT
ftr-484	770	90	year	year	NOUN
ftr-484	770	91	cost	cost	NOUN
ftr-484	770	92	to	to	PART
ftr-484	770	93	reflect	reflect	VERB
ftr-484	770	94	these	these	DET
ftr-484	770	95	modifications	modification	NOUN
ftr-484	770	96	.	.	PUNCT
ftr-484	771	1	indeed	indeed	ADV
ftr-484	771	2	,	,	PUNCT
ftr-484	771	3	this	this	DET
ftr-484	771	4	attention	attention	NOUN
ftr-484	771	5	to	to	ADP
ftr-484	771	6	detail	detail	NOUN
ftr-484	771	7	is	be	AUX
ftr-484	771	8	precisely	precisely	ADV
ftr-484	771	9	the	the	DET
ftr-484	771	10	type	type	NOUN
ftr-484	771	11	of	of	ADP
ftr-484	771	12	accounting	accounting	NOUN
ftr-484	771	13	for	for	ADP
ftr-484	771	14	inventories	inventory	NOUN
ftr-484	771	15	that	that	PRON
ftr-484	771	16	the	the	DET
ftr-484	771	17	dollar	dollar	NOUN
ftr-484	771	18	-	-	PUNCT
ftr-484	771	19	value	value	NOUN
ftr-484	771	20	method	method	NOUN
ftr-484	771	21	was	be	AUX
ftr-484	771	22	designed	design	VERB
ftr-484	771	23	to	to	PART
ftr-484	771	24	eliminate	eliminate	VERB
ftr-484	771	25	.	.	PUNCT
ftr-484	772	1	'22	'22	NUM
ftr-484	772	2	the	the	DET
ftr-484	772	3	court	court	NOUN
ftr-484	772	4	recognized	recognize	VERB
ftr-484	772	5	that	that	SCONJ
ftr-484	772	6	at	at	ADP
ftr-484	772	7	some	some	DET
ftr-484	772	8	point	point	NOUN
ftr-484	772	9	,	,	PUNCT
ftr-484	772	10	product	product	NOUN
ftr-484	772	11	changes	change	NOUN
ftr-484	772	12	are	be	AUX
ftr-484	772	13	sufficient	sufficient	ADJ
ftr-484	772	14	to	to	PART
ftr-484	772	15	create	create	VERB
ftr-484	772	16	a	a	DET
ftr-484	772	17	new	new	ADJ
ftr-484	772	18	item	item	NOUN
ftr-484	772	19	,	,	PUNCT
ftr-484	772	20	thereby	thereby	ADV
ftr-484	772	21	requiring	require	VERB
ftr-484	772	22	an	an	DET
ftr-484	772	23	adjustment	adjustment	NOUN
ftr-484	772	24	.	.	PUNCT
ftr-484	773	1	it	it	PRON
ftr-484	773	2	rejected	reject	VERB
ftr-484	773	3	the	the	DET
ftr-484	773	4	taxpayer	taxpayer	NOUN
ftr-484	773	5	's	's	PART
ftr-484	773	6	argument	argument	NOUN
ftr-484	773	7	that	that	SCONJ
ftr-484	773	8	"	"	PUNCT
ftr-484	773	9	a	a	DET
ftr-484	773	10	car	car	NOUN
ftr-484	773	11	is	be	AUX
ftr-484	773	12	a	a	DET
ftr-484	773	13	car	car	NOUN
ftr-484	773	14	is	be	AUX
ftr-484	773	15	a	a	DET
ftr-484	773	16	car,"'2	car,"'2	PROPN
ftr-484	773	17	and	and	CCONJ
ftr-484	773	18	agreed	agree	VERB
ftr-484	773	19	with	with	ADP
ftr-484	773	20	the	the	DET
ftr-484	773	21	commissioner	commissioner	NOUN
ftr-484	773	22	that	that	SCONJ
ftr-484	773	23	a	a	DET
ftr-484	773	24	car	car	NOUN
ftr-484	773	25	of	of	ADP
ftr-484	773	26	the	the	DET
ftr-484	773	27	1970	1970	NUM
ftr-484	773	28	's	's	PART
ftr-484	773	29	was	be	AUX
ftr-484	773	30	a	a	DET
ftr-484	773	31	different	different	ADJ
ftr-484	773	32	item	item	NOUN
ftr-484	773	33	from	from	ADP
ftr-484	773	34	a	a	DET
ftr-484	773	35	car	car	NOUN
ftr-484	773	36	of	of	ADP
ftr-484	773	37	the	the	DET
ftr-484	773	38	1930's.124	1930's.124	NOUN
ftr-484	773	39	however	however	ADV
ftr-484	773	40	,	,	PUNCT
ftr-484	773	41	just	just	ADV
ftr-484	773	42	where	where	SCONJ
ftr-484	773	43	the	the	DET
ftr-484	773	44	"	"	PUNCT
ftr-484	773	45	new	new	ADJ
ftr-484	773	46	item	item	NOUN
ftr-484	773	47	"	"	PUNCT
ftr-484	773	48	line	line	NOUN
ftr-484	773	49	would	would	AUX
ftr-484	773	50	be	be	AUX
ftr-484	773	51	crossed	cross	VERB
ftr-484	773	52	is	be	AUX
ftr-484	773	53	not	not	PART
ftr-484	773	54	altogether	altogether	ADV
ftr-484	773	55	clear	clear	ADJ
ftr-484	773	56	.	.	PUNCT
ftr-484	774	1	according	accord	VERB
ftr-484	774	2	to	to	ADP
ftr-484	774	3	the	the	DET
ftr-484	774	4	court	court	NOUN
ftr-484	774	5	,	,	PUNCT
ftr-484	774	6	the	the	DET
ftr-484	774	7	determination	determination	NOUN
ftr-484	774	8	is	be	AUX
ftr-484	774	9	to	to	PART
ftr-484	774	10	be	be	AUX
ftr-484	774	11	made	make	VERB
ftr-484	774	12	on	on	ADP
ftr-484	774	13	a	a	DET
ftr-484	774	14	"	"	PUNCT
ftr-484	774	15	case	case	NOUN
ftr-484	774	16	-	-	PUNCT
ftr-484	774	17	by	by	ADP
ftr-484	774	18	-	-	PUNCT
ftr-484	774	19	case	case	NOUN
ftr-484	774	20	basis	basis	NOUN
ftr-484	774	21	from	from	ADP
ftr-484	774	22	an	an	DET
ftr-484	774	23	examination	examination	NOUN
ftr-484	774	24	of	of	ADP
ftr-484	774	25	all	all	DET
ftr-484	774	26	the	the	DET
ftr-484	774	27	relevant	relevant	ADJ
ftr-484	774	28	facts	fact	NOUN
ftr-484	774	29	.	.	PUNCT
ftr-484	774	30	'	'	PUNCT
ftr-484	775	1	25	25	NUM
ftr-484	775	2	in	in	ADP
ftr-484	775	3	wendle	wendle	PROPN
ftr-484	775	4	ford	ford	PROPN
ftr-484	775	5	,	,	PUNCT
ftr-484	775	6	the	the	DET
ftr-484	775	7	burden	burden	NOUN
ftr-484	775	8	on	on	ADP
ftr-484	775	9	the	the	DET
ftr-484	775	10	taxpayer	taxpayer	NOUN
ftr-484	775	11	of	of	ADP
ftr-484	775	12	implementing	implement	VERB
ftr-484	775	13	a	a	DET
ftr-484	775	14	narrower	narrow	ADJ
ftr-484	775	15	definition	definition	NOUN
ftr-484	775	16	of	of	ADP
ftr-484	775	17	an	an	DET
ftr-484	775	18	item	item	NOUN
ftr-484	775	19	was	be	AUX
ftr-484	775	20	apparently	apparently	ADV
ftr-484	775	21	an	an	DET
ftr-484	775	22	important	important	ADJ
ftr-484	775	23	factor	factor	NOUN
ftr-484	775	24	,	,	PUNCT
ftr-484	775	25	but	but	CCONJ
ftr-484	775	26	the	the	DET
ftr-484	775	27	court	court	NOUN
ftr-484	775	28	also	also	ADV
ftr-484	775	29	noted	note	VERB
ftr-484	775	30	two	two	NUM
ftr-484	775	31	other	other	ADJ
ftr-484	775	32	points	point	NOUN
ftr-484	775	33	in	in	ADP
ftr-484	775	34	support	support	NOUN
ftr-484	775	35	of	of	ADP
ftr-484	775	36	its	its	PRON
ftr-484	775	37	conclusion	conclusion	NOUN
ftr-484	775	38	.	.	PUNCT
ftr-484	776	1	first	first	ADV
ftr-484	776	2	,	,	PUNCT
ftr-484	776	3	apart	apart	ADV
ftr-484	776	4	from	from	ADP
ftr-484	776	5	reducing	reduce	VERB
ftr-484	776	6	hydrocarbon	hydrocarbon	NOUN
ftr-484	776	7	and	and	CCONJ
ftr-484	776	8	carbon	carbon	NOUN
ftr-484	776	9	monoxide	monoxide	NOUN
ftr-484	776	10	emissions	emission	NOUN
ftr-484	776	11	and	and	CCONJ
ftr-484	776	12	improving	improve	VERB
ftr-484	776	13	the	the	DET
ftr-484	776	14	starting	starting	NOUN
ftr-484	776	15	performance	performance	NOUN
ftr-484	776	16	of	of	ADP
ftr-484	776	17	the	the	DET
ftr-484	776	18	vehicle	vehicle	NOUN
ftr-484	776	19	,	,	PUNCT
ftr-484	776	20	neither	neither	DET
ftr-484	776	21	part	part	NOUN
ftr-484	776	22	"	"	PUNCT
ftr-484	776	23	had	have	VERB
ftr-484	776	24	any	any	DET
ftr-484	776	25	appreciable	appreciable	ADJ
ftr-484	776	26	effect	effect	NOUN
ftr-484	776	27	on	on	ADP
ftr-484	776	28	[	[	PUNCT
ftr-484	776	29	the	the	DET
ftr-484	776	30	vehicles	vehicle	NOUN
ftr-484	776	31	]	]	PUNCT
ftr-484	776	32	.	.	PUNCT
ftr-484	776	33	'	'	PUNCT
ftr-484	777	1	26	26	NUM
ftr-484	777	2	second	second	NOUN
ftr-484	777	3	,	,	PUNCT
ftr-484	777	4	"	"	PUNCT
ftr-484	777	5	the	the	DET
ftr-484	777	6	cost	cost	NOUN
ftr-484	777	7	of	of	ADP
ftr-484	777	8	a	a	DET
ftr-484	777	9	converter	converter	NOUN
ftr-484	777	10	and	and	CCONJ
ftr-484	777	11	a	a	DET
ftr-484	777	12	solid121	solid121	PROPN
ftr-484	777	13	.	.	PUNCT
ftr-484	778	1	i	i	PRON
ftr-484	778	2	d.	d.	PROPN
ftr-484	778	3	at	at	ADP
ftr-484	778	4	458	458	NUM
ftr-484	778	5	.	.	PUNCT
ftr-484	779	1	122	122	NUM
ftr-484	779	2	.	.	PUNCT
ftr-484	780	1	i	i	PRON
ftr-484	780	2	d.	d.	PROPN
ftr-484	780	3	at	at	ADP
ftr-484	780	4	459	459	NUM
ftr-484	780	5	(	(	PUNCT
ftr-484	780	6	footnote	footnote	NOUN
ftr-484	780	7	omitted	omit	VERB
ftr-484	780	8	)	)	PUNCT
ftr-484	780	9	.	.	PUNCT
ftr-484	781	1	123	123	NUM
ftr-484	781	2	.	.	PUNCT
ftr-484	782	1	i	i	PRON
ftr-484	782	2	d.	d.	PROPN
ftr-484	782	3	at	at	ADP
ftr-484	782	4	460	460	NUM
ftr-484	782	5	.	.	PUNCT
ftr-484	783	1	124	124	NUM
ftr-484	783	2	.	.	PUNCT
ftr-484	784	1	i	i	PRON
ftr-484	784	2	d.	d.	PROPN
ftr-484	784	3	125	125	NUM
ftr-484	784	4	.	.	PUNCT
ftr-484	785	1	i	i	PRON
ftr-484	785	2	d.	d.	PROPN
ftr-484	785	3	at	at	ADP
ftr-484	785	4	459	459	NUM
ftr-484	785	5	.	.	PUNCT
ftr-484	786	1	126	126	NUM
ftr-484	786	2	.	.	PUNCT
ftr-484	787	1	i	i	PRON
ftr-484	787	2	d.	d.	PROPN
ftr-484	787	3	at	at	ADP
ftr-484	787	4	459	459	NUM
ftr-484	787	5	-	-	SYM
ftr-484	787	6	60	60	NUM
ftr-484	787	7	.	.	PUNCT
ftr-484	788	1	the	the	DET
ftr-484	788	2	court	court	NOUN
ftr-484	788	3	found	find	VERB
ftr-484	788	4	that	that	SCONJ
ftr-484	788	5	"	"	PUNCT
ftr-484	788	6	[	[	X
ftr-484	788	7	nleither	nleither	VERB
ftr-484	788	8	the	the	DET
ftr-484	788	9	converter	converter	NOUN
ftr-484	788	10	nor	nor	CCONJ
ftr-484	788	11	the	the	DET
ftr-484	788	12	solid	solid	ADJ
ftr-484	788	13	-	-	PUNCT
ftr-484	788	14	state	state	NOUN
ftr-484	788	15	ignition	ignition	NOUN
ftr-484	788	16	appreciably	appreciably	ADV
ftr-484	788	17	affected	affect	VERB
ftr-484	788	18	the	the	DET
ftr-484	788	19	operating	operating	NOUN
ftr-484	788	20	performance	performance	NOUN
ftr-484	788	21	,	,	PUNCT
ftr-484	788	22	efficiency	efficiency	NOUN
ftr-484	788	23	,	,	PUNCT
ftr-484	788	24	or	or	CCONJ
ftr-484	788	25	value	value	NOUN
ftr-484	788	26	of	of	ADP
ftr-484	788	27	the	the	DET
ftr-484	788	28	1975	1975	NUM
ftr-484	788	29	model	model	NOUN
ftr-484	788	30	vehicle	vehicle	NOUN
ftr-484	788	31	when	when	SCONJ
ftr-484	788	32	compared	compare	VERB
ftr-484	788	33	with	with	ADP
ftr-484	788	34	the	the	DET
ftr-484	788	35	1974	1974	NUM
ftr-484	788	36	model	model	NOUN
ftr-484	788	37	vehicle	vehicle	NOUN
ftr-484	788	38	.	.	PUNCT
ftr-484	788	39	"	"	PUNCT
ftr-484	789	1	i	i	PRON
ftr-484	789	2	d.	d.	PROPN
ftr-484	789	3	at	at	ADP
ftr-484	789	4	450	450	NUM
ftr-484	789	5	.	.	PUNCT
ftr-484	790	1	[	[	X
ftr-484	790	2	vol	vol	NOUN
ftr-484	790	3	.	.	PUNCT
ftr-484	791	1	2:10	2:10	NUM
ftr-484	791	2	denzystifyizg	denzystifyizg	ADJ
ftr-484	791	3	lifo	lifo	NOUN
ftr-484	791	4	state	state	NOUN
ftr-484	791	5	ignition	ignition	NOUN
ftr-484	791	6	together	together	ADV
ftr-484	791	7	represent	represent	VERB
ftr-484	791	8	only	only	ADV
ftr-484	791	9	an	an	DET
ftr-484	791	10	insignificant	insignificant	ADJ
ftr-484	791	11	percentage	percentage	NOUN
ftr-484	791	12	of	of	ADP
ftr-484	791	13	the	the	DET
ftr-484	791	14	total	total	ADJ
ftr-484	791	15	cost	cost	NOUN
ftr-484	791	16	of	of	ADP
ftr-484	791	17	the	the	DET
ftr-484	791	18	parts	part	NOUN
ftr-484	791	19	of	of	ADP
ftr-484	791	20	an	an	DET
ftr-484	791	21	unassembled	unassembled	ADJ
ftr-484	791	22	automobile	automobile	NOUN
ftr-484	791	23	.	.	PUNCT
ftr-484	792	1	"127	"127	NOUN
ftr-484	792	2	wendle	wendle	PROPN
ftr-484	792	3	ford	ford	PROPN
ftr-484	792	4	thus	thus	ADV
ftr-484	792	5	rejects	reject	VERB
ftr-484	792	6	a	a	DET
ftr-484	792	7	narrow	narrow	ADJ
ftr-484	792	8	view	view	NOUN
ftr-484	792	9	of	of	ADP
ftr-484	792	10	an	an	DET
ftr-484	792	11	item	item	NOUN
ftr-484	792	12	for	for	ADP
ftr-484	792	13	dollar	dollar	NOUN
ftr-484	792	14	-	-	PUNCT
ftr-484	792	15	value	value	NOUN
ftr-484	792	16	lifo	lifo	NOUN
ftr-484	792	17	purposes	purpose	NOUN
ftr-484	792	18	,	,	PUNCT
ftr-484	792	19	and	and	CCONJ
ftr-484	792	20	willingly	willingly	ADV
ftr-484	792	21	sacrifices	sacrifice	VERB
ftr-484	792	22	theoretical	theoretical	ADJ
ftr-484	792	23	precision	precision	NOUN
ftr-484	792	24	in	in	ADP
ftr-484	792	25	favor	favor	NOUN
ftr-484	792	26	of	of	ADP
ftr-484	792	27	practical	practical	ADJ
ftr-484	792	28	realities	reality	NOUN
ftr-484	792	29	of	of	ADP
ftr-484	792	30	implementing	implement	VERB
ftr-484	792	31	lifo	lifo	NOUN
ftr-484	792	32	.	.	PUNCT
ftr-484	793	1	this	this	DET
ftr-484	793	2	case	case	NOUN
ftr-484	793	3	also	also	ADV
ftr-484	793	4	shows	show	VERB
ftr-484	793	5	that	that	SCONJ
ftr-484	793	6	facts	fact	NOUN
ftr-484	793	7	needed	need	VERB
ftr-484	793	8	to	to	PART
ftr-484	793	9	support	support	VERB
ftr-484	793	10	a	a	DET
ftr-484	793	11	precise	precise	ADJ
ftr-484	793	12	answer	answer	NOUN
ftr-484	793	13	are	be	AUX
ftr-484	793	14	not	not	PART
ftr-484	793	15	always	always	ADV
ftr-484	793	16	available	available	ADJ
ftr-484	793	17	,	,	PUNCT
ftr-484	793	18	making	make	VERB
ftr-484	793	19	precision	precision	NOUN
ftr-484	793	20	an	an	DET
ftr-484	793	21	illusory	illusory	ADJ
ftr-484	793	22	standard	standard	NOUN
ftr-484	793	23	.	.	PUNCT
ftr-484	794	1	even	even	ADV
ftr-484	794	2	if	if	SCONJ
ftr-484	794	3	the	the	DET
ftr-484	794	4	court	court	NOUN
ftr-484	794	5	had	have	AUX
ftr-484	794	6	concluded	conclude	VERB
ftr-484	794	7	that	that	SCONJ
ftr-484	794	8	the	the	DET
ftr-484	794	9	1975	1975	NUM
ftr-484	794	10	vehicle	vehicle	NOUN
ftr-484	794	11	was	be	AUX
ftr-484	794	12	a	a	DET
ftr-484	794	13	new	new	ADJ
ftr-484	794	14	item	item	NOUN
ftr-484	794	15	as	as	SCONJ
ftr-484	794	16	compared	compare	VERB
ftr-484	794	17	to	to	ADP
ftr-484	794	18	the	the	DET
ftr-484	794	19	1974	1974	NUM
ftr-484	794	20	vehicle	vehicle	NOUN
ftr-484	794	21	,	,	PUNCT
ftr-484	794	22	the	the	DET
ftr-484	794	23	amount	amount	NOUN
ftr-484	794	24	of	of	ADP
ftr-484	794	25	the	the	DET
ftr-484	794	26	correct	correct	ADJ
ftr-484	794	27	adjustment	adjustment	NOUN
ftr-484	794	28	is	be	AUX
ftr-484	794	29	far	far	ADV
ftr-484	794	30	from	from	ADP
ftr-484	794	31	clear	clear	ADJ
ftr-484	794	32	.	.	PUNCT
ftr-484	795	1	moreover	moreover	ADV
ftr-484	795	2	,	,	PUNCT
ftr-484	795	3	that	that	SCONJ
ftr-484	795	4	this	this	DET
ftr-484	795	5	case	case	NOUN
ftr-484	795	6	involved	involve	VERB
ftr-484	795	7	the	the	DET
ftr-484	795	8	taxpayer	taxpayer	NOUN
ftr-484	795	9	's	's	PART
ftr-484	795	10	first	first	ADJ
ftr-484	795	11	year	year	NOUN
ftr-484	795	12	of	of	ADP
ftr-484	795	13	applying	apply	VERB
ftr-484	795	14	the	the	DET
ftr-484	795	15	double	double	ADJ
ftr-484	795	16	-	-	PUNCT
ftr-484	795	17	extension	extension	NOUN
ftr-484	795	18	method	method	NOUN
ftr-484	795	19	is	be	AUX
ftr-484	795	20	also	also	ADV
ftr-484	795	21	potentially	potentially	ADV
ftr-484	795	22	significant	significant	ADJ
ftr-484	795	23	.	.	PUNCT
ftr-484	796	1	in	in	ADP
ftr-484	796	2	the	the	DET
ftr-484	796	3	first	first	ADJ
ftr-484	796	4	year	year	NOUN
ftr-484	796	5	,	,	PUNCT
ftr-484	796	6	the	the	DET
ftr-484	796	7	double	double	ADJ
ftr-484	796	8	-	-	PUNCT
ftr-484	796	9	extension	extension	NOUN
ftr-484	796	10	method	method	NOUN
ftr-484	796	11	reflects	reflect	VERB
ftr-484	796	12	the	the	DET
ftr-484	796	13	same	same	ADJ
ftr-484	796	14	methodology	methodology	NOUN
ftr-484	796	15	as	as	ADP
ftr-484	796	16	the	the	DET
ftr-484	796	17	link	link	NOUN
ftr-484	796	18	-	-	PUNCT
ftr-484	796	19	chain	chain	NOUN
ftr-484	796	20	method.12s	method.12	NOUN
ftr-484	796	21	the	the	DET
ftr-484	796	22	court	court	NOUN
ftr-484	796	23	accepted	accept	VERB
ftr-484	796	24	the	the	DET
ftr-484	796	25	possibility	possibility	NOUN
ftr-484	796	26	that	that	SCONJ
ftr-484	796	27	sufficient	sufficient	ADJ
ftr-484	796	28	changes	change	NOUN
ftr-484	796	29	over	over	ADP
ftr-484	796	30	time	time	NOUN
ftr-484	796	31	could	could	AUX
ftr-484	796	32	create	create	VERB
ftr-484	796	33	a	a	DET
ftr-484	796	34	new	new	ADJ
ftr-484	796	35	item	item	NOUN
ftr-484	796	36	under	under	ADP
ftr-484	796	37	the	the	DET
ftr-484	796	38	double	double	ADJ
ftr-484	796	39	-	-	PUNCT
ftr-484	796	40	extension	extension	NOUN
ftr-484	796	41	method	method	NOUN
ftr-484	796	42	.	.	PUNCT
ftr-484	797	1	however	however	ADV
ftr-484	797	2	,	,	PUNCT
ftr-484	797	3	year	year	NOUN
ftr-484	797	4	-	-	PUNCT
ftr-484	797	5	to	to	ADP
ftr-484	797	6	-	-	PUNCT
ftr-484	797	7	year	year	NOUN
ftr-484	797	8	changes	change	NOUN
ftr-484	797	9	in	in	ADP
ftr-484	797	10	the	the	DET
ftr-484	797	11	inventory	inventory	NOUN
ftr-484	797	12	of	of	ADP
ftr-484	797	13	a	a	DET
ftr-484	797	14	taxpayer	taxpayer	NOUN
ftr-484	797	15	using	use	VERB
ftr-484	797	16	the	the	DET
ftr-484	797	17	link	link	NOUN
ftr-484	797	18	-	-	PUNCT
ftr-484	797	19	chain	chain	NOUN
ftr-484	797	20	method	method	NOUN
ftr-484	797	21	could	could	AUX
ftr-484	797	22	produce	produce	VERB
ftr-484	797	23	cumulative	cumulative	ADJ
ftr-484	797	24	differences	difference	NOUN
ftr-484	797	25	of	of	ADP
ftr-484	797	26	the	the	DET
ftr-484	797	27	same	same	ADJ
ftr-484	797	28	magnitude	magnitude	NOUN
ftr-484	797	29	as	as	ADP
ftr-484	797	30	the	the	DET
ftr-484	797	31	double	double	ADJ
ftr-484	797	32	-	-	PUNCT
ftr-484	797	33	extension	extension	NOUN
ftr-484	797	34	method	method	NOUN
ftr-484	797	35	,	,	PUNCT
ftr-484	797	36	but	but	CCONJ
ftr-484	797	37	presumably	presumably	ADV
ftr-484	797	38	with	with	ADP
ftr-484	797	39	no	no	DET
ftr-484	797	40	adjustment	adjustment	NOUN
ftr-484	797	41	.	.	PUNCT
ftr-484	797	42	'	'	PUNCT
ftr-484	798	1	no	no	DET
ftr-484	798	2	authority	authority	NOUN
ftr-484	798	3	suggests	suggest	VERB
ftr-484	798	4	that	that	SCONJ
ftr-484	798	5	an	an	DET
ftr-484	798	6	item	item	NOUN
ftr-484	798	7	should	should	AUX
ftr-484	798	8	be	be	AUX
ftr-484	798	9	defined	define	VERB
ftr-484	798	10	more	more	ADV
ftr-484	798	11	narrowly	narrowly	ADV
ftr-484	798	12	if	if	SCONJ
ftr-484	798	13	the	the	DET
ftr-484	798	14	linkchain	linkchain	NOUN
ftr-484	798	15	method	method	NOUN
ftr-484	798	16	is	be	AUX
ftr-484	798	17	elected	elect	VERB
ftr-484	798	18	.	.	PUNCT
ftr-484	799	1	in	in	ADP
ftr-484	799	2	short	short	ADJ
ftr-484	799	3	,	,	PUNCT
ftr-484	799	4	wendle	wendle	PROPN
ftr-484	799	5	ford	ford	PROPN
ftr-484	799	6	shows	show	VERB
ftr-484	799	7	that	that	SCONJ
ftr-484	799	8	lifo	lifo	NOUN
ftr-484	799	9	indexes	index	NOUN
ftr-484	799	10	based	base	VERB
ftr-484	799	11	on	on	ADP
ftr-484	799	12	finished	finished	ADJ
ftr-484	799	13	products	product	NOUN
ftr-484	799	14	are	be	AUX
ftr-484	799	15	necessarily	necessarily	ADV
ftr-484	799	16	imprecise	imprecise	ADJ
ftr-484	799	17	.	.	PUNCT
ftr-484	800	1	127	127	NUM
ftr-484	800	2	.	.	PUNCT
ftr-484	801	1	i	i	PRON
ftr-484	801	2	d.	d.	PROPN
ftr-484	801	3	at	at	ADP
ftr-484	801	4	460	460	NUM
ftr-484	801	5	.	.	PUNCT
ftr-484	802	1	the	the	DET
ftr-484	802	2	commissioner	commissioner	NOUN
ftr-484	802	3	had	have	AUX
ftr-484	802	4	adjusted	adjust	VERB
ftr-484	802	5	the	the	DET
ftr-484	802	6	base	base	NOUN
ftr-484	802	7	cost	cost	NOUN
ftr-484	802	8	of	of	ADP
ftr-484	802	9	inventory	inventory	NOUN
ftr-484	802	10	by	by	ADP
ftr-484	802	11	s80	s80	NOUN
ftr-484	802	12	per	per	ADP
ftr-484	802	13	unit	unit	NOUN
ftr-484	802	14	for	for	ADP
ftr-484	802	15	catalytic	catalytic	ADJ
ftr-484	802	16	converters	converter	NOUN
ftr-484	802	17	and	and	CCONJ
ftr-484	802	18	by	by	ADP
ftr-484	802	19	$	$	SYM
ftr-484	802	20	50	50	NUM
ftr-484	802	21	per	per	ADP
ftr-484	802	22	unit	unit	NOUN
ftr-484	802	23	for	for	ADP
ftr-484	802	24	ignitions	ignition	NOUN
ftr-484	802	25	,	,	PUNCT
ftr-484	802	26	which	which	PRON
ftr-484	802	27	was	be	AUX
ftr-484	802	28	the	the	DET
ftr-484	802	29	average	average	ADJ
ftr-484	802	30	cost	cost	NOUN
ftr-484	802	31	to	to	ADP
ftr-484	802	32	the	the	DET
ftr-484	802	33	taxpayer	taxpayer	NOUN
ftr-484	802	34	's	's	PART
ftr-484	802	35	parts	part	NOUN
ftr-484	802	36	department	department	NOUN
ftr-484	802	37	.	.	PUNCT
ftr-484	803	1	i	i	PRON
ftr-484	803	2	d.	d.	PROPN
ftr-484	803	3	at	at	ADP
ftr-484	803	4	451	451	NUM
ftr-484	803	5	.	.	PUNCT
ftr-484	804	1	the	the	DET
ftr-484	804	2	taxpayer	taxpayer	NOUN
ftr-484	804	3	had	have	VERB
ftr-484	804	4	no	no	DET
ftr-484	804	5	other	other	ADJ
ftr-484	804	6	records	record	NOUN
ftr-484	804	7	indicating	indicate	VERB
ftr-484	804	8	the	the	DET
ftr-484	804	9	change	change	NOUN
ftr-484	804	10	in	in	ADP
ftr-484	804	11	cost	cost	NOUN
ftr-484	804	12	of	of	ADP
ftr-484	804	13	the	the	DET
ftr-484	804	14	vehicle	vehicle	NOUN
ftr-484	804	15	attributable	attributable	ADJ
ftr-484	804	16	to	to	ADP
ftr-484	804	17	these	these	DET
ftr-484	804	18	features	feature	NOUN
ftr-484	804	19	.	.	PUNCT
ftr-484	805	1	as	as	SCONJ
ftr-484	805	2	the	the	DET
ftr-484	805	3	court	court	NOUN
ftr-484	805	4	pointed	point	VERB
ftr-484	805	5	out	out	ADP
ftr-484	805	6	.	.	PUNCT
ftr-484	806	1	"	"	PUNCT
ftr-484	806	2	it	it	PRON
ftr-484	806	3	is	be	AUX
ftr-484	806	4	even	even	ADV
ftr-484	806	5	doubtful	doubtful	ADJ
ftr-484	806	6	ford	ford	PROPN
ftr-484	806	7	motor	motor	PROPN
ftr-484	806	8	co.	co.	PROPN
ftr-484	806	9	could	could	AUX
ftr-484	806	10	have	have	AUX
ftr-484	806	11	isolated	isolate	VERB
ftr-484	806	12	the	the	DET
ftr-484	806	13	particular	particular	ADJ
ftr-484	806	14	additional	additional	ADJ
ftr-484	806	15	cost	cost	NOUN
ftr-484	806	16	,	,	PUNCT
ftr-484	806	17	if	if	SCONJ
ftr-484	806	18	any	any	PRON
ftr-484	806	19	,	,	PUNCT
ftr-484	806	20	of	of	ADP
ftr-484	806	21	pollution	pollution	NOUN
ftr-484	806	22	control	control	NOUN
ftr-484	806	23	devices	device	NOUN
ftr-484	806	24	on	on	ADP
ftr-484	806	25	the	the	DET
ftr-484	806	26	1975	1975	NUM
ftr-484	806	27	model	model	NOUN
ftr-484	806	28	vehicles	vehicle	NOUN
ftr-484	806	29	.	.	PUNCT
ftr-484	806	30	"	"	PUNCT
ftr-484	807	1	i	i	PRON
ftr-484	807	2	d.	d.	PROPN
ftr-484	807	3	at	at	ADP
ftr-484	807	4	450	450	NUM
ftr-484	807	5	,	,	PUNCT
ftr-484	807	6	n.2	n.2	NOUN
ftr-484	807	7	.	.	PUNCT
ftr-484	808	1	if	if	SCONJ
ftr-484	808	2	the	the	DET
ftr-484	808	3	cost	cost	NOUN
ftr-484	808	4	of	of	ADP
ftr-484	808	5	a	a	DET
ftr-484	808	6	car	car	NOUN
ftr-484	808	7	were	be	AUX
ftr-484	808	8	considered	consider	VERB
ftr-484	808	9	to	to	PART
ftr-484	808	10	be	be	AUX
ftr-484	808	11	the	the	DET
ftr-484	808	12	sum	sum	NOUN
ftr-484	808	13	of	of	ADP
ftr-484	808	14	its	its	PRON
ftr-484	808	15	parts	part	NOUN
ftr-484	808	16	,	,	PUNCT
ftr-484	808	17	excluding	exclude	VERB
ftr-484	808	18	assembly	assembly	NOUN
ftr-484	808	19	costs	cost	NOUN
ftr-484	808	20	,	,	PUNCT
ftr-484	808	21	the	the	DET
ftr-484	808	22	record	record	NOUN
ftr-484	808	23	shows	show	VERB
ftr-484	808	24	that	that	SCONJ
ftr-484	808	25	a	a	DET
ftr-484	808	26	car	car	NOUN
ftr-484	808	27	would	would	AUX
ftr-484	808	28	cost	cost	VERB
ftr-484	808	29	"	"	PUNCT
ftr-484	808	30	approximately	approximately	ADV
ftr-484	808	31	$	$	SYM
ftr-484	808	32	25,000	25,000	NUM
ftr-484	808	33	[	[	NOUN
ftr-484	808	34	,	,	PUNCT
ftr-484	808	35	which	which	PRON
ftr-484	808	36	is	be	AUX
ftr-484	808	37	]	]	PUNCT
ftr-484	808	38	4	4	NUM
ftr-484	808	39	or	or	CCONJ
ftr-484	808	40	5	5	NUM
ftr-484	808	41	times	time	NOUN
ftr-484	808	42	that	that	PRON
ftr-484	808	43	of	of	ADP
ftr-484	808	44	the	the	DET
ftr-484	808	45	dealer	dealer	NOUN
ftr-484	808	46	cost	cost	NOUN
ftr-484	808	47	including	include	VERB
ftr-484	808	48	labor	labor	NOUN
ftr-484	808	49	costs	cost	NOUN
ftr-484	808	50	for	for	ADP
ftr-484	808	51	the	the	DET
ftr-484	808	52	same	same	ADJ
ftr-484	808	53	vehicle	vehicle	NOUN
ftr-484	808	54	from	from	ADP
ftr-484	808	55	the	the	DET
ftr-484	808	56	factory	factory	NOUN
ftr-484	808	57	.	.	PUNCT
ftr-484	808	58	"	"	PUNCT
ftr-484	809	1	i	i	PRON
ftr-484	809	2	d.	d.	VERB
ftr-484	809	3	at	at	ADP
ftr-484	809	4	451	451	NUM
ftr-484	809	5	.	.	PUNCT
ftr-484	810	1	the	the	DET
ftr-484	810	2	taxpayer	taxpayer	NOUN
ftr-484	810	3	objected	object	VERB
ftr-484	810	4	to	to	ADP
ftr-484	810	5	the	the	DET
ftr-484	810	6	amount	amount	NOUN
ftr-484	810	7	of	of	ADP
ftr-484	810	8	the	the	DET
ftr-484	810	9	adjustment	adjustment	NOUN
ftr-484	810	10	,	,	PUNCT
ftr-484	810	11	as	as	SCONJ
ftr-484	810	12	the	the	DET
ftr-484	810	13	cost	cost	NOUN
ftr-484	810	14	on	on	ADP
ftr-484	810	15	a	a	DET
ftr-484	810	16	part	part	NOUN
ftr-484	810	17	-	-	PUNCT
ftr-484	810	18	by	by	ADP
ftr-484	810	19	-	-	PUNCT
ftr-484	810	20	part	part	NOUN
ftr-484	810	21	basis	basis	NOUN
ftr-484	810	22	overstates	overstate	VERB
ftr-484	810	23	the	the	DET
ftr-484	810	24	effect	effect	NOUN
ftr-484	810	25	on	on	ADP
ftr-484	810	26	base	base	NOUN
ftr-484	810	27	cost	cost	NOUN
ftr-484	810	28	.	.	PUNCT
ftr-484	811	1	i	i	PRON
ftr-484	811	2	d.	d.	PROPN
ftr-484	811	3	at	at	ADP
ftr-484	811	4	460	460	NUM
ftr-484	811	5	n.15	n.15	NOUN
ftr-484	811	6	.	.	PROPN
ftr-484	812	1	in	in	ADP
ftr-484	812	2	deference	deference	NOUN
ftr-484	812	3	to	to	ADP
ftr-484	812	4	the	the	DET
ftr-484	812	5	taxpayer	taxpayer	NOUN
ftr-484	812	6	's	's	PART
ftr-484	812	7	position	position	NOUN
ftr-484	812	8	.	.	PUNCT
ftr-484	813	1	the	the	DET
ftr-484	813	2	court	court	NOUN
ftr-484	813	3	apparently	apparently	ADV
ftr-484	813	4	compared	compare	VERB
ftr-484	813	5	the	the	DET
ftr-484	813	6	proposed	propose	VERB
ftr-484	813	7	adjustment	adjustment	NOUN
ftr-484	813	8	to	to	ADP
ftr-484	813	9	the	the	DET
ftr-484	813	10	hypothetical	hypothetical	ADJ
ftr-484	813	11	cost	cost	NOUN
ftr-484	813	12	of	of	ADP
ftr-484	813	13	an	an	DET
ftr-484	813	14	unassembled	unassembled	ADJ
ftr-484	813	15	vehicle	vehicle	NOUN
ftr-484	813	16	.	.	PUNCT
ftr-484	814	1	assuming	assume	VERB
ftr-484	814	2	a	a	DET
ftr-484	814	3	total	total	ADJ
ftr-484	814	4	adjustment	adjustment	NOUN
ftr-484	814	5	of	of	ADP
ftr-484	814	6	$	$	SYM
ftr-484	814	7	130	130	NUM
ftr-484	814	8	compared	compare	VERB
ftr-484	814	9	to	to	ADP
ftr-484	814	10	a	a	DET
ftr-484	814	11	factory	factory	NOUN
ftr-484	814	12	cost	cost	NOUN
ftr-484	814	13	of	of	ADP
ftr-484	814	14	s5,000	s5,000	PROPN
ftr-484	814	15	,	,	PUNCT
ftr-484	814	16	the	the	DET
ftr-484	814	17	variation	variation	NOUN
ftr-484	814	18	is	be	AUX
ftr-484	814	19	about	about	ADV
ftr-484	814	20	2.6	2.6	NUM
ftr-484	814	21	%	%	NOUN
ftr-484	814	22	.	.	PUNCT
ftr-484	815	1	when	when	SCONJ
ftr-484	815	2	compared	compare	VERB
ftr-484	815	3	to	to	ADP
ftr-484	815	4	an	an	DET
ftr-484	815	5	unassembled	unassembled	ADJ
ftr-484	815	6	vehicle	vehicle	NOUN
ftr-484	815	7	cost	cost	NOUN
ftr-484	815	8	of	of	ADP
ftr-484	815	9	$	$	SYM
ftr-484	815	10	25,000	25,000	NUM
ftr-484	815	11	,	,	PUNCT
ftr-484	815	12	the	the	DET
ftr-484	815	13	difference	difference	NOUN
ftr-484	815	14	is	be	AUX
ftr-484	815	15	about	about	ADV
ftr-484	815	16	0.52	0.52	NUM
ftr-484	815	17	%	%	NOUN
ftr-484	815	18	.	.	PUNCT
ftr-484	816	1	128	128	NUM
ftr-484	816	2	.	.	PUNCT
ftr-484	817	1	as	as	SCONJ
ftr-484	817	2	discussed	discuss	VERB
ftr-484	817	3	above	above	ADV
ftr-484	817	4	,	,	PUNCT
ftr-484	817	5	the	the	DET
ftr-484	817	6	principal	principal	ADJ
ftr-484	817	7	difference	difference	NOUN
ftr-484	817	8	between	between	ADP
ftr-484	817	9	index	index	NOUN
ftr-484	817	10	computation	computation	NOUN
ftr-484	817	11	under	under	ADP
ftr-484	817	12	the	the	DET
ftr-484	817	13	link	link	NOUN
ftr-484	817	14	-	-	PUNCT
ftr-484	817	15	chain	chain	NOUN
ftr-484	817	16	and	and	CCONJ
ftr-484	817	17	double	double	ADJ
ftr-484	817	18	-	-	PUNCT
ftr-484	817	19	extension	extension	NOUN
ftr-484	817	20	methods	method	NOUN
ftr-484	817	21	is	be	AUX
ftr-484	817	22	that	that	SCONJ
ftr-484	817	23	the	the	DET
ftr-484	817	24	link	link	NOUN
ftr-484	817	25	-	-	PUNCT
ftr-484	817	26	chain	chain	NOUN
ftr-484	817	27	method	method	NOUN
ftr-484	817	28	involves	involve	VERB
ftr-484	817	29	doublepricing	doubleprice	VERB
ftr-484	817	30	to	to	ADP
ftr-484	817	31	the	the	DET
ftr-484	817	32	immediately	immediately	ADV
ftr-484	817	33	preceding	precede	VERB
ftr-484	817	34	year	year	NOUN
ftr-484	817	35	,	,	PUNCT
ftr-484	817	36	whereas	whereas	SCONJ
ftr-484	817	37	the	the	DET
ftr-484	817	38	double	double	ADJ
ftr-484	817	39	-	-	PUNCT
ftr-484	817	40	extension	extension	NOUN
ftr-484	817	41	method	method	NOUN
ftr-484	817	42	involves	involve	VERB
ftr-484	817	43	double	double	ADJ
ftr-484	817	44	-	-	PUNCT
ftr-484	817	45	pricing	pricing	NOUN
ftr-484	817	46	to	to	ADP
ftr-484	817	47	the	the	DET
ftr-484	817	48	base	base	NOUN
ftr-484	817	49	year	year	NOUN
ftr-484	817	50	.	.	PUNCT
ftr-484	818	1	in	in	ADP
ftr-484	818	2	the	the	DET
ftr-484	818	3	first	first	ADJ
ftr-484	818	4	year	year	NOUN
ftr-484	818	5	,	,	PUNCT
ftr-484	818	6	the	the	DET
ftr-484	818	7	base	base	NOUN
ftr-484	818	8	year	year	NOUN
ftr-484	818	9	and	and	CCONJ
ftr-484	818	10	the	the	DET
ftr-484	818	11	preceding	precede	VERB
ftr-484	818	12	year	year	NOUN
ftr-484	818	13	are	be	AUX
ftr-484	818	14	the	the	DET
ftr-484	818	15	same	same	ADJ
ftr-484	818	16	.	.	PUNCT
ftr-484	819	1	129	129	NUM
ftr-484	819	2	.	.	PUNCT
ftr-484	820	1	to	to	PART
ftr-484	820	2	illustrate	illustrate	VERB
ftr-484	820	3	,	,	PUNCT
ftr-484	820	4	assume	assume	VERB
ftr-484	820	5	that	that	SCONJ
ftr-484	820	6	the	the	DET
ftr-484	820	7	service	service	NOUN
ftr-484	820	8	correctly	correctly	ADV
ftr-484	820	9	identified	identify	VERB
ftr-484	820	10	the	the	DET
ftr-484	820	11	cost	cost	NOUN
ftr-484	820	12	of	of	ADP
ftr-484	820	13	the	the	DET
ftr-484	820	14	converter	converter	NOUN
ftr-484	820	15	and	and	CCONJ
ftr-484	820	16	ignition	ignition	NOUN
ftr-484	820	17	to	to	PART
ftr-484	820	18	be	be	AUX
ftr-484	820	19	$	$	SYM
ftr-484	820	20	130	130	NUM
ftr-484	820	21	per	per	ADP
ftr-484	820	22	vehicle	vehicle	NOUN
ftr-484	820	23	,	,	PUNCT
ftr-484	820	24	with	with	ADP
ftr-484	820	25	an	an	DET
ftr-484	820	26	average	average	ADJ
ftr-484	820	27	vehicle	vehicle	NOUN
ftr-484	820	28	cost	cost	NOUN
ftr-484	820	29	of	of	ADP
ftr-484	820	30	$	$	SYM
ftr-484	820	31	5,000	5,000	NUM
ftr-484	820	32	.	.	PUNCT
ftr-484	821	1	if	if	SCONJ
ftr-484	821	2	an	an	DET
ftr-484	821	3	average	average	NOUN
ftr-484	821	4	of	of	ADP
ftr-484	821	5	2.6	2.6	NUM
ftr-484	821	6	%	%	NOUN
ftr-484	821	7	of	of	ADP
ftr-484	821	8	the	the	DET
ftr-484	821	9	vehicle	vehicle	NOUN
ftr-484	821	10	cost	cost	NOUN
ftr-484	821	11	were	be	AUX
ftr-484	821	12	erroneously	erroneously	ADV
ftr-484	821	13	treated	treat	VERB
ftr-484	821	14	as	as	ADP
ftr-484	821	15	inflation	inflation	NOUN
ftr-484	821	16	each	each	DET
ftr-484	821	17	year	year	NOUN
ftr-484	821	18	.	.	PUNCT
ftr-484	822	1	the	the	DET
ftr-484	822	2	cumulative	cumulative	ADJ
ftr-484	822	3	effect	effect	NOUN
ftr-484	822	4	would	would	AUX
ftr-484	822	5	be	be	AUX
ftr-484	822	6	to	to	PART
ftr-484	822	7	understate	understate	VERB
ftr-484	822	8	ending	end	VERB
ftr-484	822	9	inventory	inventory	NOUN
ftr-484	822	10	(	(	PUNCT
ftr-484	822	11	and	and	CCONJ
ftr-484	822	12	taxable	taxable	ADJ
ftr-484	822	13	income	income	NOUN
ftr-484	822	14	)	)	PUNCT
ftr-484	822	15	by	by	ADP
ftr-484	822	16	more	more	ADJ
ftr-484	822	17	than	than	ADP
ftr-484	822	18	29	29	NUM
ftr-484	822	19	%	%	NOUN
ftr-484	822	20	over	over	ADP
ftr-484	822	21	a	a	DET
ftr-484	822	22	10	10	NUM
ftr-484	822	23	year	year	NOUN
ftr-484	822	24	period	period	NOUN
ftr-484	822	25	(	(	PUNCT
ftr-484	822	26	(	(	PUNCT
ftr-484	822	27	1.026)'"=1.2926	1.026)'"=1.2926	NOUN
ftr-484	822	28	)	)	PUNCT
ftr-484	822	29	.	.	PUNCT
ftr-484	823	1	19951	19951	NUM
ftr-484	823	2	florida	florida	PROPN
ftr-484	823	3	tax	tax	NOUN
ftr-484	823	4	review	review	NOUN
ftr-484	823	5	as	as	SCONJ
ftr-484	823	6	noted	note	VERB
ftr-484	823	7	above	above	ADV
ftr-484	823	8	,	,	PUNCT
ftr-484	823	9	wendle	wendle	PROPN
ftr-484	823	10	ford	ford	PROPN
ftr-484	823	11	dealt	deal	VERB
ftr-484	823	12	with	with	ADP
ftr-484	823	13	the	the	DET
ftr-484	823	14	scope	scope	NOUN
ftr-484	823	15	of	of	ADP
ftr-484	823	16	an	an	DET
ftr-484	823	17	item	item	NOUN
ftr-484	823	18	in	in	ADP
ftr-484	823	19	the	the	DET
ftr-484	823	20	inventory	inventory	NOUN
ftr-484	823	21	of	of	ADP
ftr-484	823	22	a	a	DET
ftr-484	823	23	retailer	retailer	NOUN
ftr-484	823	24	.	.	PUNCT
ftr-484	824	1	the	the	DET
ftr-484	824	2	application	application	NOUN
ftr-484	824	3	of	of	ADP
ftr-484	824	4	this	this	DET
ftr-484	824	5	concept	concept	NOUN
ftr-484	824	6	to	to	ADP
ftr-484	824	7	a	a	DET
ftr-484	824	8	manufacturer	manufacturer	NOUN
ftr-484	824	9	was	be	AUX
ftr-484	824	10	addressed	address	VERB
ftr-484	824	11	in	in	ADP
ftr-484	824	12	amity	amity	NOUN
ftr-484	824	13	leather	leather	NOUN
ftr-484	824	14	products	product	NOUN
ftr-484	824	15	company	company	NOUN
ftr-484	824	16	v.	v.	ADP
ftr-484	824	17	commissioner,130	commissioner,130	PROPN
ftr-484	824	18	which	which	PRON
ftr-484	824	19	involved	involve	VERB
ftr-484	824	20	a	a	DET
ftr-484	824	21	manufacturer	manufacturer	NOUN
ftr-484	824	22	of	of	ADP
ftr-484	824	23	leather	leather	NOUN
ftr-484	824	24	goods	good	NOUN
ftr-484	824	25	using	use	VERB
ftr-484	824	26	a	a	DET
ftr-484	824	27	double	double	ADJ
ftr-484	824	28	-	-	PUNCT
ftr-484	824	29	extension	extension	NOUN
ftr-484	824	30	,	,	PUNCT
ftr-484	824	31	dollarvalue	dollarvalue	NOUN
ftr-484	824	32	lifo	lifo	NOUN
ftr-484	824	33	method	method	NOUN
ftr-484	824	34	.	.	PUNCT
ftr-484	824	35	'	'	PUNCT
ftr-484	825	1	3	3	X
ftr-484	825	2	'	'	PUNCT
ftr-484	825	3	the	the	DET
ftr-484	825	4	taxpayer	taxpayer	NOUN
ftr-484	825	5	carried	carry	VERB
ftr-484	825	6	on	on	ADP
ftr-484	825	7	its	its	PRON
ftr-484	825	8	manufacturing	manufacturing	NOUN
ftr-484	825	9	operations	operation	NOUN
ftr-484	825	10	primarily	primarily	ADV
ftr-484	825	11	in	in	ADP
ftr-484	825	12	wisconsin	wisconsin	PROPN
ftr-484	825	13	and	and	CCONJ
ftr-484	825	14	new	new	PROPN
ftr-484	825	15	mexico	mexico	PROPN
ftr-484	825	16	,	,	PUNCT
ftr-484	825	17	and	and	CCONJ
ftr-484	825	18	through	through	ADP
ftr-484	825	19	subsidiaries	subsidiary	NOUN
ftr-484	825	20	,	,	PUNCT
ftr-484	825	21	it	it	PRON
ftr-484	825	22	had	have	AUX
ftr-484	825	23	also	also	ADV
ftr-484	825	24	done	do	VERB
ftr-484	825	25	manufacturing	manufacturing	NOUN
ftr-484	825	26	in	in	ADP
ftr-484	825	27	puerto	puerto	PROPN
ftr-484	825	28	rico	rico	PROPN
ftr-484	825	29	.	.	PUNCT
ftr-484	825	30	'	'	PUNCT
ftr-484	826	1	however	however	ADV
ftr-484	826	2	,	,	PUNCT
ftr-484	826	3	in	in	ADP
ftr-484	826	4	1975	1975	NUM
ftr-484	826	5	,	,	PUNCT
ftr-484	826	6	it	it	PRON
ftr-484	826	7	dissolved	dissolve	VERB
ftr-484	826	8	a	a	DET
ftr-484	826	9	puerto	puerto	ADJ
ftr-484	826	10	rican	rican	ADJ
ftr-484	826	11	subsidiary	subsidiary	NOUN
ftr-484	826	12	and	and	CCONJ
ftr-484	826	13	operated	operate	VERB
ftr-484	826	14	there	there	ADV
ftr-484	826	15	as	as	ADP
ftr-484	826	16	a	a	DET
ftr-484	826	17	division	division	NOUN
ftr-484	826	18	,	,	PUNCT
ftr-484	826	19	pooling	pool	VERB
ftr-484	826	20	the	the	DET
ftr-484	826	21	division	division	NOUN
ftr-484	826	22	's	's	PART
ftr-484	826	23	inventory	inventory	NOUN
ftr-484	826	24	of	of	ADP
ftr-484	826	25	billfolds	billfold	NOUN
ftr-484	826	26	manufactured	manufacture	VERB
ftr-484	826	27	in	in	ADP
ftr-484	826	28	puerto	puerto	PROPN
ftr-484	826	29	rico	rico	PROPN
ftr-484	826	30	with	with	ADP
ftr-484	826	31	billfolds	billfold	NOUN
ftr-484	826	32	manufactured	manufacture	VERB
ftr-484	826	33	in	in	ADP
ftr-484	826	34	the	the	DET
ftr-484	826	35	united	united	PROPN
ftr-484	826	36	states	states	PROPN
ftr-484	826	37	.	.	PUNCT
ftr-484	827	1	133	133	NUM
ftr-484	827	2	the	the	DET
ftr-484	827	3	puerto	puerto	ADJ
ftr-484	827	4	rican	rican	ADJ
ftr-484	827	5	billfolds	billfold	NOUN
ftr-484	827	6	cost	cost	VERB
ftr-484	827	7	much	much	ADV
ftr-484	827	8	less	less	ADJ
ftr-484	827	9	to	to	PART
ftr-484	827	10	produce	produce	VERB
ftr-484	827	11	,	,	PUNCT
ftr-484	827	12	34	34	NUM
ftr-484	827	13	but	but	CCONJ
ftr-484	827	14	they	they	PRON
ftr-484	827	15	were	be	AUX
ftr-484	827	16	otherwise	otherwise	ADV
ftr-484	827	17	identical	identical	ADJ
ftr-484	827	18	to	to	ADP
ftr-484	827	19	those	those	PRON
ftr-484	827	20	originating	originate	VERB
ftr-484	827	21	in	in	ADP
ftr-484	827	22	the	the	DET
ftr-484	827	23	united	united	PROPN
ftr-484	827	24	states	states	PROPN
ftr-484	827	25	.	.	PUNCT
ftr-484	828	1	'35	'35	NUM
ftr-484	828	2	the	the	DET
ftr-484	828	3	taxpayer	taxpayer	NOUN
ftr-484	828	4	sought	seek	VERB
ftr-484	828	5	to	to	PART
ftr-484	828	6	treat	treat	VERB
ftr-484	828	7	the	the	DET
ftr-484	828	8	puerto	puerto	ADJ
ftr-484	828	9	rican	rican	ADJ
ftr-484	828	10	billfolds	billfold	NOUN
ftr-484	828	11	as	as	ADP
ftr-484	828	12	new	new	ADJ
ftr-484	828	13	items	item	NOUN
ftr-484	828	14	and	and	CCONJ
ftr-484	828	15	to	to	PART
ftr-484	828	16	reconstruct	reconstruct	VERB
ftr-484	828	17	their	their	PRON
ftr-484	828	18	base	base	NOUN
ftr-484	828	19	cost	cost	NOUN
ftr-484	828	20	.	.	PUNCT
ftr-484	829	1	136	136	NUM
ftr-484	829	2	in	in	ADP
ftr-484	829	3	these	these	DET
ftr-484	829	4	circumstances	circumstance	NOUN
ftr-484	829	5	,	,	PUNCT
ftr-484	829	6	treating	treat	VERB
ftr-484	829	7	a	a	DET
ftr-484	829	8	lower	low	ADJ
ftr-484	829	9	cost	cost	NOUN
ftr-484	829	10	billfold	billfold	NOUN
ftr-484	829	11	as	as	ADP
ftr-484	829	12	a	a	DET
ftr-484	829	13	new	new	ADJ
ftr-484	829	14	item	item	NOUN
ftr-484	829	15	benefited	benefit	VERB
ftr-484	829	16	the	the	DET
ftr-484	829	17	taxpayer	taxpayer	NOUN
ftr-484	829	18	,	,	PUNCT
ftr-484	829	19	as	as	SCONJ
ftr-484	829	20	the	the	DET
ftr-484	829	21	reconstructed	reconstructed	ADJ
ftr-484	829	22	base	base	NOUN
ftr-484	829	23	cost	cost	NOUN
ftr-484	829	24	for	for	ADP
ftr-484	829	25	the	the	DET
ftr-484	829	26	puerto	puerto	ADJ
ftr-484	829	27	rican	rican	ADJ
ftr-484	829	28	billfolds	billfold	NOUN
ftr-484	829	29	resulted	result	VERB
ftr-484	829	30	in	in	ADP
ftr-484	829	31	a	a	DET
ftr-484	829	32	lower	low	ADJ
ftr-484	829	33	lifo	lifo	NOUN
ftr-484	829	34	inventory	inventory	NOUN
ftr-484	829	35	value	value	NOUN
ftr-484	829	36	than	than	SCONJ
ftr-484	829	37	reflected	reflect	VERB
ftr-484	829	38	by	by	ADP
ftr-484	829	39	the	the	DET
ftr-484	829	40	domestic	domestic	ADJ
ftr-484	829	41	billfolds	billfold	NOUN
ftr-484	829	42	.	.	PUNCT
ftr-484	830	1	the	the	DET
ftr-484	830	2	commissioner	commissioner	NOUN
ftr-484	830	3	rejected	reject	VERB
ftr-484	830	4	this	this	DET
ftr-484	830	5	approach	approach	NOUN
ftr-484	830	6	,	,	PUNCT
ftr-484	830	7	arguing	argue	VERB
ftr-484	830	8	in	in	ADP
ftr-484	830	9	part	part	NOUN
ftr-484	830	10	that	that	SCONJ
ftr-484	830	11	the	the	DET
ftr-484	830	12	physical	physical	ADJ
ftr-484	830	13	similarity	similarity	NOUN
ftr-484	830	14	should	should	AUX
ftr-484	830	15	preclude	preclude	VERB
ftr-484	830	16	any	any	DET
ftr-484	830	17	adjustment	adjustment	NOUN
ftr-484	830	18	for	for	ADP
ftr-484	830	19	new	new	ADJ
ftr-484	830	20	items	item	NOUN
ftr-484	830	21	.	.	PUNCT
ftr-484	831	1	137	137	NUM
ftr-484	831	2	the	the	DET
ftr-484	831	3	tax	tax	NOUN
ftr-484	831	4	court	court	NOUN
ftr-484	831	5	recognized	recognize	VERB
ftr-484	831	6	that	that	SCONJ
ftr-484	831	7	this	this	DET
ftr-484	831	8	case	case	NOUN
ftr-484	831	9	presented	present	VERB
ftr-484	831	10	the	the	DET
ftr-484	831	11	novel	novel	ADJ
ftr-484	831	12	question	question	NOUN
ftr-484	831	13	of	of	ADP
ftr-484	831	14	defining	define	VERB
ftr-484	831	15	"	"	PUNCT
ftr-484	831	16	item	item	NOUN
ftr-484	831	17	"	"	PUNCT
ftr-484	831	18	for	for	ADP
ftr-484	831	19	a	a	DET
ftr-484	831	20	manufacturer	manufacturer	NOUN
ftr-484	831	21	.	.	PUNCT
ftr-484	832	1	3	3	NUM
ftr-484	832	2	1	1	NUM
ftr-484	832	3	in	in	ADP
ftr-484	832	4	analyzing	analyze	VERB
ftr-484	832	5	this	this	DET
ftr-484	832	6	issue	issue	NOUN
ftr-484	832	7	,	,	PUNCT
ftr-484	832	8	the	the	DET
ftr-484	832	9	court	court	NOUN
ftr-484	832	10	made	make	VERB
ftr-484	832	11	the	the	DET
ftr-484	832	12	following	follow	VERB
ftr-484	832	13	observations	observation	NOUN
ftr-484	832	14	about	about	ADP
ftr-484	832	15	"	"	PUNCT
ftr-484	832	16	items	item	NOUN
ftr-484	832	17	"	"	PUNCT
ftr-484	832	18	in	in	ADP
ftr-484	832	19	a	a	DET
ftr-484	832	20	dollar	dollar	NOUN
ftr-484	832	21	-	-	PUNCT
ftr-484	832	22	value	value	NOUN
ftr-484	832	23	pool	pool	NOUN
ftr-484	832	24	:	:	PUNCT
ftr-484	832	25	the	the	DET
ftr-484	832	26	nature	nature	NOUN
ftr-484	832	27	of	of	ADP
ftr-484	832	28	"	"	PUNCT
ftr-484	832	29	items	item	NOUN
ftr-484	832	30	"	"	PUNCT
ftr-484	832	31	in	in	ADP
ftr-484	832	32	a	a	DET
ftr-484	832	33	pool	pool	NOUN
ftr-484	832	34	must	must	AUX
ftr-484	832	35	be	be	AUX
ftr-484	832	36	similar	similar	ADJ
ftr-484	832	37	enough	enough	ADV
ftr-484	832	38	to	to	PART
ftr-484	832	39	allow	allow	VERB
ftr-484	832	40	a	a	DET
ftr-484	832	41	comparison	comparison	NOUN
ftr-484	832	42	between	between	ADP
ftr-484	832	43	ending	end	VERB
ftr-484	832	44	inventory	inventory	NOUN
ftr-484	832	45	and	and	CCONJ
ftr-484	832	46	base	base	NOUN
ftr-484	832	47	-	-	PUNCT
ftr-484	832	48	year	year	NOUN
ftr-484	832	49	130	130	NUM
ftr-484	832	50	.	.	PUNCT
ftr-484	833	1	82	82	NUM
ftr-484	833	2	t.c	t.c	PROPN
ftr-484	833	3	.	.	PROPN
ftr-484	833	4	726	726	NUM
ftr-484	833	5	(	(	PUNCT
ftr-484	833	6	1984	1984	NUM
ftr-484	833	7	)	)	PUNCT
ftr-484	833	8	.	.	PUNCT
ftr-484	834	1	131	131	X
ftr-484	834	2	.	.	PUNCT
ftr-484	835	1	i	i	PRON
ftr-484	835	2	d.	d.	PROPN
ftr-484	835	3	at	at	ADP
ftr-484	835	4	731	731	NUM
ftr-484	835	5	.	.	PUNCT
ftr-484	836	1	132	132	NUM
ftr-484	836	2	.	.	PUNCT
ftr-484	837	1	i	i	PRON
ftr-484	837	2	d.	d.	PROPN
ftr-484	837	3	at	at	ADP
ftr-484	837	4	728	728	NUM
ftr-484	837	5	-	-	SYM
ftr-484	837	6	30	30	NUM
ftr-484	837	7	.	.	PUNCT
ftr-484	838	1	133	133	NUM
ftr-484	838	2	.	.	PUNCT
ftr-484	839	1	i	i	PRON
ftr-484	839	2	d.	d.	PROPN
ftr-484	839	3	at	at	ADP
ftr-484	839	4	730	730	NUM
ftr-484	839	5	.	.	NUM
ftr-484	839	6	134	134	NUM
ftr-484	839	7	.	.	PUNCT
ftr-484	840	1	i	i	PRON
ftr-484	840	2	d.	d.	PROPN
ftr-484	840	3	at	at	ADP
ftr-484	840	4	730	730	NUM
ftr-484	840	5	,	,	PUNCT
ftr-484	840	6	739	739	NUM
ftr-484	840	7	.	.	NOUN
ftr-484	840	8	135	135	NUM
ftr-484	840	9	.	.	PUNCT
ftr-484	841	1	i	i	PRON
ftr-484	841	2	d.	d.	PROPN
ftr-484	841	3	at	at	ADP
ftr-484	841	4	739	739	NUM
ftr-484	841	5	.	.	PROPN
ftr-484	841	6	136	136	NUM
ftr-484	841	7	.	.	PUNCT
ftr-484	842	1	i	i	PRON
ftr-484	842	2	d.	d.	PROPN
ftr-484	842	3	137	137	NUM
ftr-484	842	4	.	.	PUNCT
ftr-484	843	1	i	i	PRON
ftr-484	843	2	d.	d.	PROPN
ftr-484	843	3	at	at	ADP
ftr-484	843	4	739	739	NUM
ftr-484	843	5	.	.	PUNCT
ftr-484	844	1	the	the	DET
ftr-484	844	2	commissioner	commissioner	NOUN
ftr-484	844	3	argued	argue	VERB
ftr-484	844	4	that	that	SCONJ
ftr-484	844	5	:	:	PUNCT
ftr-484	844	6	(	(	PUNCT
ftr-484	844	7	1	1	X
ftr-484	844	8	)	)	PUNCT
ftr-484	844	9	the	the	DET
ftr-484	844	10	billfolds	billfold	NOUN
ftr-484	844	11	produced	produce	VERB
ftr-484	844	12	by	by	ADP
ftr-484	844	13	alpco	alpco	NOUN
ftr-484	844	14	division	division	NOUN
ftr-484	844	15	[	[	X
ftr-484	844	16	in	in	ADP
ftr-484	844	17	puerto	puerto	PROPN
ftr-484	844	18	rico	rico	PROPN
ftr-484	844	19	]	]	PUNCT
ftr-484	844	20	were	be	AUX
ftr-484	844	21	indistinguishable	indistinguishable	ADJ
ftr-484	844	22	from	from	ADP
ftr-484	844	23	those	those	PRON
ftr-484	844	24	produced	produce	VERB
ftr-484	844	25	in	in	ADP
ftr-484	844	26	the	the	DET
ftr-484	844	27	united	united	PROPN
ftr-484	844	28	states	states	PROPN
ftr-484	844	29	and	and	CCONJ
ftr-484	844	30	those	those	PRON
ftr-484	844	31	produced	produce	VERB
ftr-484	844	32	by	by	ADP
ftr-484	844	33	the	the	DET
ftr-484	844	34	puerto	puerto	ADJ
ftr-484	844	35	rican	rican	ADJ
ftr-484	844	36	affiliates	affiliate	NOUN
ftr-484	844	37	,	,	PUNCT
ftr-484	844	38	(	(	PUNCT
ftr-484	844	39	2	2	X
ftr-484	844	40	)	)	PUNCT
ftr-484	844	41	changes	change	NOUN
ftr-484	844	42	in	in	ADP
ftr-484	844	43	cost	cost	NOUN
ftr-484	844	44	to	to	PART
ftr-484	844	45	produce	produce	VERB
ftr-484	844	46	or	or	CCONJ
ftr-484	844	47	acquire	acquire	VERB
ftr-484	844	48	an	an	DET
ftr-484	844	49	item	item	NOUN
ftr-484	844	50	do	do	AUX
ftr-484	844	51	not	not	PART
ftr-484	844	52	create	create	VERB
ftr-484	844	53	a	a	DET
ftr-484	844	54	new	new	ADJ
ftr-484	844	55	item	item	NOUN
ftr-484	844	56	,	,	PUNCT
ftr-484	844	57	and	and	CCONJ
ftr-484	844	58	(	(	PUNCT
ftr-484	844	59	3	3	X
ftr-484	844	60	)	)	PUNCT
ftr-484	844	61	petitioner	petitioner	NOUN
ftr-484	844	62	had	have	AUX
ftr-484	844	63	already	already	ADV
ftr-484	844	64	selected	select	VERB
ftr-484	844	65	as	as	ADP
ftr-484	844	66	one	one	NUM
ftr-484	844	67	item	item	NOUN
ftr-484	844	68	all	all	DET
ftr-484	844	69	men	man	NOUN
ftr-484	844	70	's	's	PART
ftr-484	844	71	billfolds	billfold	NOUN
ftr-484	844	72	,	,	PUNCT
ftr-484	844	73	whether	whether	SCONJ
ftr-484	844	74	produced	produce	VERB
ftr-484	844	75	in	in	ADP
ftr-484	844	76	the	the	DET
ftr-484	844	77	united	united	PROPN
ftr-484	844	78	states	states	PROPN
ftr-484	844	79	or	or	CCONJ
ftr-484	844	80	in	in	ADP
ftr-484	844	81	puerto	puerto	PROPN
ftr-484	844	82	rico	rico	PROPN
ftr-484	844	83	.	.	PUNCT
ftr-484	845	1	i	i	PRON
ftr-484	845	2	d.	d.	PROPN
ftr-484	845	3	at	at	ADP
ftr-484	845	4	739	739	NUM
ftr-484	845	5	.	.	PUNCT
ftr-484	846	1	the	the	DET
ftr-484	846	2	latter	latter	ADJ
ftr-484	846	3	point	point	NOUN
ftr-484	846	4	relates	relate	VERB
ftr-484	846	5	to	to	ADP
ftr-484	846	6	an	an	DET
ftr-484	846	7	argument	argument	NOUN
ftr-484	846	8	that	that	SCONJ
ftr-484	846	9	the	the	DET
ftr-484	846	10	taxpayer	taxpayer	NOUN
ftr-484	846	11	's	's	PART
ftr-484	846	12	change	change	NOUN
ftr-484	846	13	of	of	ADP
ftr-484	846	14	base	base	ADJ
ftr-484	846	15	-	-	PUNCT
ftr-484	846	16	year	year	NOUN
ftr-484	846	17	cost	cost	NOUN
ftr-484	846	18	for	for	ADP
ftr-484	846	19	the	the	DET
ftr-484	846	20	putative	putative	ADJ
ftr-484	846	21	new	new	ADJ
ftr-484	846	22	items	item	NOUN
ftr-484	846	23	was	be	AUX
ftr-484	846	24	an	an	DET
ftr-484	846	25	unauthorized	unauthorized	ADJ
ftr-484	846	26	change	change	NOUN
ftr-484	846	27	in	in	ADP
ftr-484	846	28	method	method	NOUN
ftr-484	846	29	of	of	ADP
ftr-484	846	30	accounting	accounting	NOUN
ftr-484	846	31	.	.	PUNCT
ftr-484	847	1	138	138	NUM
ftr-484	847	2	.	.	PUNCT
ftr-484	848	1	i	i	PRON
ftr-484	848	2	d.	d.	PROPN
ftr-484	848	3	at	at	ADP
ftr-484	848	4	739	739	NUM
ftr-484	848	5	-	-	SYM
ftr-484	848	6	40	40	NUM
ftr-484	848	7	.	.	PUNCT
ftr-484	849	1	as	as	SCONJ
ftr-484	849	2	discussed	discuss	VERB
ftr-484	849	3	below	below	ADV
ftr-484	849	4	,	,	PUNCT
ftr-484	849	5	this	this	DET
ftr-484	849	6	position	position	NOUN
ftr-484	849	7	is	be	AUX
ftr-484	849	8	significant	significant	ADJ
ftr-484	849	9	because	because	SCONJ
ftr-484	849	10	it	it	PRON
ftr-484	849	11	also	also	ADV
ftr-484	849	12	suggests	suggest	VERB
ftr-484	849	13	that	that	SCONJ
ftr-484	849	14	an	an	DET
ftr-484	849	15	item	item	NOUN
ftr-484	849	16	need	need	AUX
ftr-484	849	17	not	not	PART
ftr-484	849	18	always	always	ADV
ftr-484	849	19	be	be	AUX
ftr-484	849	20	a	a	DET
ftr-484	849	21	finished	finished	ADJ
ftr-484	849	22	product	product	NOUN
ftr-484	849	23	,	,	PUNCT
ftr-484	849	24	as	as	SCONJ
ftr-484	849	25	wendle	wendle	PROPN
ftr-484	849	26	ford	ford	PROPN
ftr-484	849	27	had	have	AUX
ftr-484	849	28	required	require	VERB
ftr-484	849	29	in	in	ADP
ftr-484	849	30	the	the	DET
ftr-484	849	31	case	case	NOUN
ftr-484	849	32	of	of	ADP
ftr-484	849	33	a	a	DET
ftr-484	849	34	wholesaler	wholesaler	NOUN
ftr-484	849	35	or	or	CCONJ
ftr-484	849	36	retailer	retailer	NOUN
ftr-484	849	37	.	.	PUNCT
ftr-484	850	1	[	[	X
ftr-484	850	2	vol	vol	NOUN
ftr-484	850	3	.	.	PUNCT
ftr-484	851	1	2:10	2:10	NUM
ftr-484	851	2	demystifying	demystify	VERB
ftr-484	851	3	lifo	lifo	NOUN
ftr-484	851	4	inventory	inventory	NOUN
ftr-484	851	5	.	.	PUNCT
ftr-484	852	1	because	because	SCONJ
ftr-484	852	2	the	the	DET
ftr-484	852	3	change	change	NOUN
ftr-484	852	4	in	in	ADP
ftr-484	852	5	the	the	DET
ftr-484	852	6	price	price	NOUN
ftr-484	852	7	of	of	ADP
ftr-484	852	8	an	an	DET
ftr-484	852	9	item	item	NOUN
ftr-484	852	10	determines	determine	VERB
ftr-484	852	11	the	the	DET
ftr-484	852	12	price	price	NOUN
ftr-484	852	13	index	index	NOUN
ftr-484	852	14	and	and	CCONJ
ftr-484	852	15	the	the	DET
ftr-484	852	16	index	index	NOUN
ftr-484	852	17	affects	affect	VERB
ftr-484	852	18	the	the	DET
ftr-484	852	19	computation	computation	NOUN
ftr-484	852	20	of	of	ADP
ftr-484	852	21	increments	increment	NOUN
ftr-484	852	22	or	or	CCONJ
ftr-484	852	23	decrements	decrement	NOUN
ftr-484	852	24	in	in	ADP
ftr-484	852	25	the	the	DET
ftr-484	852	26	lifo	lifo	NOUN
ftr-484	852	27	inventory	inventory	NOUN
ftr-484	852	28	,	,	PUNCT
ftr-484	852	29	the	the	DET
ftr-484	852	30	definition	definition	NOUN
ftr-484	852	31	and	and	CCONJ
ftr-484	852	32	scope	scope	NOUN
ftr-484	852	33	of	of	ADP
ftr-484	852	34	an	an	DET
ftr-484	852	35	item	item	NOUN
ftr-484	852	36	are	be	AUX
ftr-484	852	37	extremely	extremely	ADV
ftr-484	852	38	important	important	ADJ
ftr-484	852	39	to	to	ADP
ftr-484	852	40	the	the	DET
ftr-484	852	41	clear	clear	ADJ
ftr-484	852	42	reflection	reflection	NOUN
ftr-484	852	43	of	of	ADP
ftr-484	852	44	income	income	NOUN
ftr-484	852	45	.	.	PUNCT
ftr-484	853	1	if	if	SCONJ
ftr-484	853	2	factors	factor	NOUN
ftr-484	853	3	other	other	ADJ
ftr-484	853	4	than	than	ADP
ftr-484	853	5	inflation	inflation	NOUN
ftr-484	853	6	enter	enter	VERB
ftr-484	853	7	into	into	ADP
ftr-484	853	8	the	the	DET
ftr-484	853	9	cost	cost	NOUN
ftr-484	853	10	of	of	ADP
ftr-484	853	11	inventory	inventory	NOUN
ftr-484	853	12	items	item	NOUN
ftr-484	853	13	,	,	PUNCT
ftr-484	853	14	a	a	DET
ftr-484	853	15	reliable	reliable	ADJ
ftr-484	853	16	index	index	NOUN
ftr-484	853	17	can	can	AUX
ftr-484	853	18	not	not	PART
ftr-484	853	19	be	be	AUX
ftr-484	853	20	computed	compute	VERB
ftr-484	853	21	.	.	PUNCT
ftr-484	854	1	for	for	ADP
ftr-484	854	2	example	example	NOUN
ftr-484	854	3	,	,	PUNCT
ftr-484	854	4	if	if	SCONJ
ftr-484	854	5	a	a	DET
ftr-484	854	6	taxpayer	taxpayer	NOUN
ftr-484	854	7	's	's	PART
ftr-484	854	8	inventory	inventory	NOUN
ftr-484	854	9	experiences	experience	NOUN
ftr-484	854	10	mix	mix	VERB
ftr-484	854	11	changes	change	NOUN
ftr-484	854	12	that	that	PRON
ftr-484	854	13	result	result	VERB
ftr-484	854	14	in	in	ADP
ftr-484	854	15	the	the	DET
ftr-484	854	16	substitution	substitution	NOUN
ftr-484	854	17	of	of	ADP
ftr-484	854	18	less	less	ADV
ftr-484	854	19	expensive	expensive	ADJ
ftr-484	854	20	goods	good	NOUN
ftr-484	854	21	for	for	ADP
ftr-484	854	22	more	more	ADV
ftr-484	854	23	expensive	expensive	ADJ
ftr-484	854	24	goods	good	NOUN
ftr-484	854	25	,	,	PUNCT
ftr-484	854	26	the	the	DET
ftr-484	854	27	treatment	treatment	NOUN
ftr-484	854	28	of	of	ADP
ftr-484	854	29	those	those	DET
ftr-484	854	30	goods	good	NOUN
ftr-484	854	31	as	as	ADP
ftr-484	854	32	a	a	DET
ftr-484	854	33	single	single	ADJ
ftr-484	854	34	item	item	NOUN
ftr-484	854	35	increases	increase	VERB
ftr-484	854	36	taxable	taxable	ADJ
ftr-484	854	37	income	income	NOUN
ftr-484	854	38	.	.	PUNCT
ftr-484	855	1	this	this	PRON
ftr-484	855	2	occurs	occur	VERB
ftr-484	855	3	because	because	SCONJ
ftr-484	855	4	any	any	DET
ftr-484	855	5	inflation	inflation	NOUN
ftr-484	855	6	in	in	ADP
ftr-484	855	7	the	the	DET
ftr-484	855	8	cost	cost	NOUN
ftr-484	855	9	of	of	ADP
ftr-484	855	10	an	an	DET
ftr-484	855	11	item	item	NOUN
ftr-484	855	12	is	be	AUX
ftr-484	855	13	offset	offset	VERB
ftr-484	855	14	by	by	ADP
ftr-484	855	15	the	the	DET
ftr-484	855	16	reduction	reduction	NOUN
ftr-484	855	17	in	in	ADP
ftr-484	855	18	cost	cost	NOUN
ftr-484	855	19	resulting	result	VERB
ftr-484	855	20	from	from	ADP
ftr-484	855	21	the	the	DET
ftr-484	855	22	shift	shift	NOUN
ftr-484	855	23	to	to	ADP
ftr-484	855	24	less	less	ADV
ftr-484	855	25	expensive	expensive	ADJ
ftr-484	855	26	goods	good	NOUN
ftr-484	855	27	.	.	PUNCT
ftr-484	856	1	conversely	conversely	ADV
ftr-484	856	2	,	,	PUNCT
ftr-484	856	3	if	if	SCONJ
ftr-484	856	4	changes	change	NOUN
ftr-484	856	5	in	in	ADP
ftr-484	856	6	mix	mix	NOUN
ftr-484	856	7	of	of	ADP
ftr-484	856	8	the	the	DET
ftr-484	856	9	inventory	inventory	NOUN
ftr-484	856	10	result	result	NOUN
ftr-484	856	11	in	in	ADP
ftr-484	856	12	the	the	DET
ftr-484	856	13	substitution	substitution	NOUN
ftr-484	856	14	of	of	ADP
ftr-484	856	15	more	more	ADV
ftr-484	856	16	expensive	expensive	ADJ
ftr-484	856	17	goods	good	NOUN
ftr-484	856	18	for	for	ADP
ftr-484	856	19	less	less	ADV
ftr-484	856	20	expensive	expensive	ADJ
ftr-484	856	21	goods	good	NOUN
ftr-484	856	22	,	,	PUNCT
ftr-484	856	23	the	the	DET
ftr-484	856	24	treatment	treatment	NOUN
ftr-484	856	25	of	of	ADP
ftr-484	856	26	those	those	DET
ftr-484	856	27	goods	good	NOUN
ftr-484	856	28	as	as	ADP
ftr-484	856	29	a	a	DET
ftr-484	856	30	single	single	ADJ
ftr-484	856	31	item	item	NOUN
ftr-484	856	32	decreases	decrease	VERB
ftr-484	856	33	taxable	taxable	ADJ
ftr-484	856	34	income	income	NOUN
ftr-484	856	35	because	because	SCONJ
ftr-484	856	36	the	the	DET
ftr-484	856	37	increase	increase	NOUN
ftr-484	856	38	in	in	ADP
ftr-484	856	39	inventory	inventory	NOUN
ftr-484	856	40	costs	cost	NOUN
ftr-484	856	41	is	be	AUX
ftr-484	856	42	eliminated	eliminate	VERB
ftr-484	856	43	from	from	ADP
ftr-484	856	44	the	the	DET
ftr-484	856	45	lifo	lifo	NOUN
ftr-484	856	46	cost	cost	NOUN
ftr-484	856	47	of	of	ADP
ftr-484	856	48	the	the	DET
ftr-484	856	49	goods	good	NOUN
ftr-484	856	50	as	as	SCONJ
ftr-484	856	51	if	if	SCONJ
ftr-484	856	52	such	such	ADJ
ftr-484	856	53	cost	cost	NOUN
ftr-484	856	54	increase	increase	NOUN
ftr-484	856	55	represented	represent	VERB
ftr-484	856	56	inflation	inflation	NOUN
ftr-484	856	57	.	.	PUNCT
ftr-484	857	1	a	a	DET
ftr-484	857	2	narrower	narrow	ADJ
ftr-484	857	3	definition	definition	NOUN
ftr-484	857	4	of	of	ADP
ftr-484	857	5	an	an	DET
ftr-484	857	6	item	item	NOUN
ftr-484	857	7	within	within	ADP
ftr-484	857	8	a	a	DET
ftr-484	857	9	pool	pool	NOUN
ftr-484	857	10	will	will	AUX
ftr-484	857	11	generally	generally	ADV
ftr-484	857	12	lead	lead	VERB
ftr-484	857	13	to	to	ADP
ftr-484	857	14	a	a	DET
ftr-484	857	15	more	more	ADV
ftr-484	857	16	accurate	accurate	ADJ
ftr-484	857	17	measure	measure	NOUN
ftr-484	857	18	of	of	ADP
ftr-484	857	19	inflation	inflation	NOUN
ftr-484	857	20	(	(	PUNCT
ftr-484	857	21	i.e.	i.e.	X
ftr-484	857	22	price	price	NOUN
ftr-484	857	23	index	index	NOUN
ftr-484	857	24	)	)	PUNCT
ftr-484	857	25	and	and	CCONJ
ftr-484	857	26	thereby	thereby	ADV
ftr-484	857	27	lead	lead	VERB
ftr-484	857	28	to	to	ADP
ftr-484	857	29	a	a	DET
ftr-484	857	30	clearer	clear	ADJ
ftr-484	857	31	reflection	reflection	NOUN
ftr-484	857	32	of	of	ADP
ftr-484	857	33	income	income	NOUN
ftr-484	857	34	.	.	PUNCT
ftr-484	858	1	at	at	ADP
ftr-484	858	2	the	the	DET
ftr-484	858	3	same	same	ADJ
ftr-484	858	4	time	time	NOUN
ftr-484	858	5	,	,	PUNCT
ftr-484	858	6	the	the	DET
ftr-484	858	7	method	method	NOUN
ftr-484	858	8	of	of	ADP
ftr-484	858	9	inventory	inventory	NOUN
ftr-484	858	10	accounting	accounting	NOUN
ftr-484	858	11	must	must	AUX
ftr-484	858	12	be	be	AUX
ftr-484	858	13	adhzinistratively	adhzinistratively	ADV
ftr-484	858	14	feasible	feasible	ADJ
ftr-484	858	15	and	and	CCONJ
ftr-484	858	16	not	not	PART
ftr-484	858	17	unduly	unduly	ADV
ftr-484	858	18	burdensome	burdensome	ADJ
ftr-484	858	19	from	from	ADP
ftr-484	858	20	the	the	DET
ftr-484	858	21	standpoint	standpoint	NOUN
ftr-484	858	22	of	of	ADP
ftr-484	858	23	each	each	PRON
ftr-484	858	24	of	of	ADP
ftr-484	858	25	the	the	DET
ftr-484	858	26	parties	party	NOUN
ftr-484	858	27	.	.	PUNCT
ftr-484	859	1	within	within	ADP
ftr-484	859	2	limits	limit	NOUN
ftr-484	859	3	of	of	ADP
ftr-484	859	4	reasonableness	reasonableness	NOUN
ftr-484	859	5	,	,	PUNCT
ftr-484	859	6	regulations	regulation	NOUN
ftr-484	859	7	governing	govern	VERB
ftr-484	859	8	lifo	lifo	NOUN
ftr-484	859	9	inventory	inventory	NOUN
ftr-484	859	10	accounting	accounting	NOUN
ftr-484	859	11	have	have	VERB
ftr-484	859	12	to	to	PART
ftr-484	859	13	be	be	AUX
ftr-484	859	14	applicable	applicable	ADJ
ftr-484	859	15	across	across	ADP
ftr-484	859	16	the	the	DET
ftr-484	859	17	board	board	NOUN
ftr-484	859	18	.	.	PUNCT
ftr-484	860	1	whether	whether	SCONJ
ftr-484	860	2	they	they	PRON
ftr-484	860	3	achieve	achieve	VERB
ftr-484	860	4	the	the	DET
ftr-484	860	5	best	good	ADJ
ftr-484	860	6	result	result	NOUN
ftr-484	860	7	in	in	ADP
ftr-484	860	8	a	a	DET
ftr-484	860	9	particular	particular	ADJ
ftr-484	860	10	fact	fact	NOUN
ftr-484	860	11	situation	situation	NOUN
ftr-484	860	12	is	be	AUX
ftr-484	860	13	not	not	PART
ftr-484	860	14	controlling	control	VERB
ftr-484	860	15	.	.	PUNCT
ftr-484	861	1	139	139	NUM
ftr-484	861	2	the	the	DET
ftr-484	861	3	court	court	NOUN
ftr-484	861	4	's	's	PART
ftr-484	861	5	analysis	analysis	NOUN
ftr-484	861	6	of	of	ADP
ftr-484	861	7	the	the	DET
ftr-484	861	8	item	item	NOUN
ftr-484	861	9	question	question	NOUN
ftr-484	861	10	adopts	adopt	VERB
ftr-484	861	11	a	a	DET
ftr-484	861	12	balancing	balancing	NOUN
ftr-484	861	13	approach	approach	NOUN
ftr-484	861	14	,	,	PUNCT
ftr-484	861	15	which	which	PRON
ftr-484	861	16	measures	measure	VERB
ftr-484	861	17	the	the	DET
ftr-484	861	18	benefits	benefit	NOUN
ftr-484	861	19	of	of	ADP
ftr-484	861	20	greater	great	ADJ
ftr-484	861	21	accuracy	accuracy	NOUN
ftr-484	861	22	in	in	ADP
ftr-484	861	23	measuring	measure	VERB
ftr-484	861	24	price	price	NOUN
ftr-484	861	25	changes	change	NOUN
ftr-484	861	26	with	with	ADP
ftr-484	861	27	the	the	DET
ftr-484	861	28	administrative	administrative	ADJ
ftr-484	861	29	burdens	burden	NOUN
ftr-484	861	30	of	of	ADP
ftr-484	861	31	a	a	DET
ftr-484	861	32	restrictive	restrictive	ADJ
ftr-484	861	33	definition	definition	NOUN
ftr-484	861	34	of	of	ADP
ftr-484	861	35	"	"	PUNCT
ftr-484	861	36	item	item	NOUN
ftr-484	861	37	.	.	PUNCT
ftr-484	861	38	"	"	PUNCT
ftr-484	862	1	this	this	DET
ftr-484	862	2	approach	approach	NOUN
ftr-484	862	3	recognizes	recognize	VERB
ftr-484	862	4	that	that	SCONJ
ftr-484	862	5	a	a	DET
ftr-484	862	6	precise	precise	ADJ
ftr-484	862	7	computation	computation	NOUN
ftr-484	862	8	of	of	ADP
ftr-484	862	9	a	a	DET
ftr-484	862	10	price	price	NOUN
ftr-484	862	11	index	index	NOUN
ftr-484	862	12	is	be	AUX
ftr-484	862	13	an	an	DET
ftr-484	862	14	unrealistic	unrealistic	ADJ
ftr-484	862	15	expectation	expectation	NOUN
ftr-484	862	16	outside	outside	ADP
ftr-484	862	17	of	of	ADP
ftr-484	862	18	a	a	DET
ftr-484	862	19	static	static	ADJ
ftr-484	862	20	inventory	inventory	NOUN
ftr-484	862	21	environment	environment	NOUN
ftr-484	862	22	.	.	PUNCT
ftr-484	862	23	'	'	PUNCT
ftr-484	862	24	"	"	PUNCT
ftr-484	862	25	for	for	ADP
ftr-484	862	26	example	example	NOUN
ftr-484	862	27	,	,	PUNCT
ftr-484	862	28	as	as	ADP
ftr-484	862	29	in	in	ADP
ftr-484	862	30	wendle	wendle	PROPN
ftr-484	862	31	ford	ford	PROPN
ftr-484	862	32	,	,	PUNCT
ftr-484	862	33	taxpayers	taxpayer	NOUN
ftr-484	862	34	are	be	AUX
ftr-484	862	35	allowed	allow	VERB
ftr-484	862	36	to	to	PART
ftr-484	862	37	ignore	ignore	VERB
ftr-484	862	38	minor	minor	ADJ
ftr-484	862	39	changes	change	NOUN
ftr-484	862	40	in	in	ADP
ftr-484	862	41	products	product	NOUN
ftr-484	862	42	from	from	ADP
ftr-484	862	43	period	period	NOUN
ftr-484	862	44	to	to	ADP
ftr-484	862	45	period	period	NOUN
ftr-484	862	46	in	in	ADP
ftr-484	862	47	order	order	NOUN
ftr-484	862	48	to	to	PART
ftr-484	862	49	make	make	VERB
ftr-484	862	50	lifo	lifo	NOUN
ftr-484	862	51	more	more	ADV
ftr-484	862	52	feasible	feasible	ADJ
ftr-484	862	53	.	.	PUNCT
ftr-484	863	1	narrower	narrow	ADJ
ftr-484	863	2	and	and	CCONJ
ftr-484	863	3	narrower	narrow	ADJ
ftr-484	863	4	definitions	definition	NOUN
ftr-484	863	5	of	of	ADP
ftr-484	863	6	"	"	PUNCT
ftr-484	863	7	item	item	NOUN
ftr-484	863	8	"	"	PUNCT
ftr-484	863	9	would	would	AUX
ftr-484	863	10	ensure	ensure	VERB
ftr-484	863	11	more	more	ADV
ftr-484	863	12	accurate	accurate	ADJ
ftr-484	863	13	comparisons	comparison	NOUN
ftr-484	863	14	of	of	ADP
ftr-484	863	15	costs	cost	NOUN
ftr-484	863	16	between	between	ADP
ftr-484	863	17	periods	period	NOUN
ftr-484	863	18	,	,	PUNCT
ftr-484	863	19	assuming	assume	VERB
ftr-484	863	20	all	all	DET
ftr-484	863	21	items	item	NOUN
ftr-484	863	22	existed	exist	VERB
ftr-484	863	23	in	in	ADP
ftr-484	863	24	the	the	DET
ftr-484	863	25	taxpayer	taxpayer	NOUN
ftr-484	863	26	's	's	PART
ftr-484	863	27	inventory	inventory	NOUN
ftr-484	863	28	.	.	PUNCT
ftr-484	864	1	however	however	ADV
ftr-484	864	2	,	,	PUNCT
ftr-484	864	3	if	if	SCONJ
ftr-484	864	4	new	new	ADJ
ftr-484	864	5	items	item	NOUN
ftr-484	864	6	arise	arise	VERB
ftr-484	864	7	,	,	PUNCT
ftr-484	864	8	administrative	administrative	ADJ
ftr-484	864	9	feasibility	feasibility	NOUN
ftr-484	864	10	139	139	NUM
ftr-484	864	11	.	.	PUNCT
ftr-484	865	1	i	i	PRON
ftr-484	865	2	d.	d.	PROPN
ftr-484	865	3	at	at	ADP
ftr-484	865	4	733	733	NUM
ftr-484	865	5	-	-	SYM
ftr-484	865	6	34	34	NUM
ftr-484	865	7	(	(	PUNCT
ftr-484	865	8	emphasis	emphasis	NOUN
ftr-484	865	9	added	add	VERB
ftr-484	865	10	)	)	PUNCT
ftr-484	865	11	.	.	PUNCT
ftr-484	866	1	140	140	NUM
ftr-484	866	2	.	.	PUNCT
ftr-484	866	3	cf	cf	NOUN
ftr-484	866	4	.	.	PUNCT
ftr-484	867	1	david	david	PROPN
ftr-484	867	2	f.	f.	PROPN
ftr-484	867	3	bradford	bradford	PROPN
ftr-484	867	4	,	,	PUNCT
ftr-484	867	5	untangling	untangle	VERB
ftr-484	867	6	the	the	DET
ftr-484	867	7	income	income	NOUN
ftr-484	867	8	tax	tax	NOUN
ftr-484	867	9	53	53	NUM
ftr-484	867	10	(	(	PUNCT
ftr-484	867	11	noting	note	VERB
ftr-484	867	12	that	that	SCONJ
ftr-484	867	13	lifo	lifo	NOUN
ftr-484	867	14	"	"	PUNCT
ftr-484	867	15	provides	provide	VERB
ftr-484	867	16	a	a	DET
ftr-484	867	17	fair	fair	ADJ
ftr-484	867	18	approximation	approximation	NOUN
ftr-484	867	19	to	to	ADP
ftr-484	867	20	income	income	NOUN
ftr-484	867	21	,	,	PUNCT
ftr-484	867	22	as	as	ADV
ftr-484	867	23	long	long	ADV
ftr-484	867	24	as	as	SCONJ
ftr-484	867	25	inventories	inventory	NOUN
ftr-484	867	26	do	do	AUX
ftr-484	867	27	not	not	PART
ftr-484	867	28	change	change	VERB
ftr-484	867	29	much	much	ADJ
ftr-484	867	30	"	"	PUNCT
ftr-484	867	31	)	)	PUNCT
ftr-484	867	32	.	.	PUNCT
ftr-484	868	1	19951	19951	NUM
ftr-484	868	2	florida	florida	PROPN
ftr-484	868	3	tax	tax	NOUN
ftr-484	868	4	review	review	NOUN
ftr-484	868	5	must	must	AUX
ftr-484	868	6	be	be	AUX
ftr-484	868	7	taken	take	VERB
ftr-484	868	8	into	into	ADP
ftr-484	868	9	account	account	NOUN
ftr-484	868	10	.	.	PUNCT
ftr-484	869	1	a	a	DET
ftr-484	869	2	balancing	balancing	NOUN
ftr-484	869	3	is	be	AUX
ftr-484	869	4	required	require	VERB
ftr-484	869	5	,	,	PUNCT
ftr-484	869	6	but	but	CCONJ
ftr-484	869	7	clear	clear	ADJ
ftr-484	869	8	standards	standard	NOUN
ftr-484	869	9	for	for	ADP
ftr-484	869	10	the	the	DET
ftr-484	869	11	weight	weight	NOUN
ftr-484	869	12	of	of	ADP
ftr-484	869	13	each	each	DET
ftr-484	869	14	competing	compete	VERB
ftr-484	869	15	value	value	NOUN
ftr-484	869	16	are	be	AUX
ftr-484	869	17	difficult	difficult	ADJ
ftr-484	869	18	to	to	PART
ftr-484	869	19	ascertain	ascertain	VERB
ftr-484	869	20	.	.	PUNCT
ftr-484	870	1	the	the	DET
ftr-484	870	2	court	court	NOUN
ftr-484	870	3	's	's	PART
ftr-484	870	4	choice	choice	NOUN
ftr-484	870	5	of	of	ADP
ftr-484	870	6	example	example	NOUN
ftr-484	870	7	to	to	PART
ftr-484	870	8	illustrate	illustrate	VERB
ftr-484	870	9	its	its	PRON
ftr-484	870	10	concern	concern	NOUN
ftr-484	870	11	about	about	ADP
ftr-484	870	12	accuracy	accuracy	NOUN
ftr-484	870	13	-	-	PUNCT
ftr-484	870	14	the	the	DET
ftr-484	870	15	substitution	substitution	NOUN
ftr-484	870	16	of	of	ADP
ftr-484	870	17	"	"	PUNCT
ftr-484	870	18	more	more	ADV
ftr-484	870	19	expensive	expensive	ADJ
ftr-484	870	20	goods	good	NOUN
ftr-484	870	21	for	for	ADP
ftr-484	870	22	less	less	ADV
ftr-484	870	23	expensive	expensive	ADJ
ftr-484	870	24	goods"-is	goods"-is	ADJ
ftr-484	870	25	somewhat	somewhat	ADV
ftr-484	870	26	confusing	confusing	ADJ
ftr-484	870	27	.	.	PUNCT
ftr-484	871	1	on	on	ADP
ftr-484	871	2	one	one	NUM
ftr-484	871	3	hand	hand	NOUN
ftr-484	871	4	,	,	PUNCT
ftr-484	871	5	to	to	ADP
ftr-484	871	6	the	the	DET
ftr-484	871	7	extent	extent	NOUN
ftr-484	871	8	the	the	DET
ftr-484	871	9	substitution	substitution	NOUN
ftr-484	871	10	of	of	ADP
ftr-484	871	11	"	"	PUNCT
ftr-484	871	12	more	more	ADV
ftr-484	871	13	expensive	expensive	ADJ
ftr-484	871	14	goods	good	NOUN
ftr-484	871	15	"	"	PUNCT
ftr-484	871	16	refers	refer	VERB
ftr-484	871	17	to	to	ADP
ftr-484	871	18	a	a	DET
ftr-484	871	19	situation	situation	NOUN
ftr-484	871	20	such	such	ADJ
ftr-484	871	21	as	as	ADP
ftr-484	871	22	that	that	PRON
ftr-484	871	23	in	in	ADP
ftr-484	871	24	wendle	wendle	PROPN
ftr-484	871	25	ford	ford	PROPN
ftr-484	871	26	,	,	PUNCT
ftr-484	871	27	where	where	SCONJ
ftr-484	871	28	additional	additional	ADJ
ftr-484	871	29	features	feature	NOUN
ftr-484	871	30	were	be	AUX
ftr-484	871	31	added	add	VERB
ftr-484	871	32	to	to	ADP
ftr-484	871	33	a	a	DET
ftr-484	871	34	product	product	NOUN
ftr-484	871	35	which	which	PRON
ftr-484	871	36	made	make	VERB
ftr-484	871	37	it	it	PRON
ftr-484	871	38	more	more	ADV
ftr-484	871	39	valuable	valuable	ADJ
ftr-484	871	40	,	,	PUNCT
ftr-484	871	41	the	the	DET
ftr-484	871	42	example	example	NOUN
ftr-484	871	43	is	be	AUX
ftr-484	871	44	consistent	consistent	ADJ
ftr-484	871	45	with	with	ADP
ftr-484	871	46	the	the	DET
ftr-484	871	47	common	common	ADJ
ftr-484	871	48	understanding	understanding	NOUN
ftr-484	871	49	of	of	ADP
ftr-484	871	50	inflation	inflation	NOUN
ftr-484	871	51	.	.	PUNCT
ftr-484	872	1	for	for	ADP
ftr-484	872	2	example	example	NOUN
ftr-484	872	3	,	,	PUNCT
ftr-484	872	4	product	product	NOUN
ftr-484	872	5	changes	change	NOUN
ftr-484	872	6	are	be	AUX
ftr-484	872	7	factored	factor	VERB
ftr-484	872	8	out	out	ADP
ftr-484	872	9	of	of	ADP
ftr-484	872	10	external	external	ADJ
ftr-484	872	11	price	price	NOUN
ftr-484	872	12	indexes	index	NOUN
ftr-484	872	13	computed	compute	VERB
ftr-484	872	14	based	base	VERB
ftr-484	872	15	on	on	ADP
ftr-484	872	16	wholesale	wholesale	ADJ
ftr-484	872	17	or	or	CCONJ
ftr-484	872	18	retail	retail	ADJ
ftr-484	872	19	prices	price	NOUN
ftr-484	872	20	,	,	PUNCT
ftr-484	872	21	but	but	CCONJ
ftr-484	872	22	mere	mere	ADJ
ftr-484	872	23	changes	change	NOUN
ftr-484	872	24	in	in	ADP
ftr-484	872	25	price	price	NOUN
ftr-484	872	26	are	be	AUX
ftr-484	872	27	not	not	PART
ftr-484	872	28	.	.	PUNCT
ftr-484	872	29	''	''	PUNCT
ftr-484	873	1	on	on	ADP
ftr-484	873	2	the	the	DET
ftr-484	873	3	other	other	ADJ
ftr-484	873	4	hand	hand	NOUN
ftr-484	873	5	,	,	PUNCT
ftr-484	873	6	to	to	ADP
ftr-484	873	7	the	the	DET
ftr-484	873	8	extent	extent	NOUN
ftr-484	873	9	the	the	DET
ftr-484	873	10	substitution	substitution	NOUN
ftr-484	873	11	of	of	ADP
ftr-484	873	12	"	"	PUNCT
ftr-484	873	13	more	more	ADV
ftr-484	873	14	expensive	expensive	ADJ
ftr-484	873	15	goods	good	NOUN
ftr-484	873	16	"	"	PUNCT
ftr-484	873	17	refers	refer	VERB
ftr-484	873	18	solely	solely	ADV
ftr-484	873	19	to	to	ADP
ftr-484	873	20	changes	change	NOUN
ftr-484	873	21	in	in	ADP
ftr-484	873	22	cost	cost	NOUN
ftr-484	873	23	,	,	PUNCT
ftr-484	873	24	independent	independent	ADJ
ftr-484	873	25	of	of	ADP
ftr-484	873	26	any	any	DET
ftr-484	873	27	physical	physical	ADJ
ftr-484	873	28	changes	change	NOUN
ftr-484	873	29	in	in	ADP
ftr-484	873	30	the	the	DET
ftr-484	873	31	products	product	NOUN
ftr-484	873	32	,	,	PUNCT
ftr-484	873	33	this	this	PRON
ftr-484	873	34	raises	raise	VERB
ftr-484	873	35	some	some	DET
ftr-484	873	36	troubling	troubling	ADJ
ftr-484	873	37	prospects	prospect	NOUN
ftr-484	873	38	that	that	PRON
ftr-484	873	39	may	may	AUX
ftr-484	873	40	increase	increase	VERB
ftr-484	873	41	the	the	DET
ftr-484	873	42	indeterminacy	indeterminacy	NOUN
ftr-484	873	43	of	of	ADP
ftr-484	873	44	the	the	DET
ftr-484	873	45	lifo	lifo	NOUN
ftr-484	873	46	method	method	NOUN
ftr-484	873	47	.	.	PUNCT
ftr-484	874	1	as	as	SCONJ
ftr-484	874	2	illustrated	illustrate	VERB
ftr-484	874	3	above	above	ADV
ftr-484	874	4	,	,	PUNCT
ftr-484	874	5	the	the	DET
ftr-484	874	6	lifo	lifo	NOUN
ftr-484	874	7	method	method	NOUN
ftr-484	874	8	typically	typically	ADV
ftr-484	874	9	charges	charge	VERB
ftr-484	874	10	cost	cost	VERB
ftr-484	874	11	increases	increase	NOUN
ftr-484	874	12	to	to	ADP
ftr-484	874	13	cost	cost	NOUN
ftr-484	874	14	of	of	ADP
ftr-484	874	15	goods	good	NOUN
ftr-484	874	16	sold	sell	VERB
ftr-484	874	17	without	without	ADP
ftr-484	874	18	any	any	DET
ftr-484	874	19	need	need	NOUN
ftr-484	874	20	to	to	PART
ftr-484	874	21	differentiate	differentiate	VERB
ftr-484	874	22	between	between	ADP
ftr-484	874	23	items	item	NOUN
ftr-484	874	24	based	base	VERB
ftr-484	874	25	on	on	ADP
ftr-484	874	26	interperiod	interperiod	NOUN
ftr-484	874	27	changes	change	NOUN
ftr-484	874	28	in	in	ADP
ftr-484	874	29	costs	cost	NOUN
ftr-484	874	30	.	.	PUNCT
ftr-484	875	1	if	if	SCONJ
ftr-484	875	2	items	item	NOUN
ftr-484	875	3	were	be	AUX
ftr-484	875	4	differentiated	differentiate	VERB
ftr-484	875	5	solely	solely	ADV
ftr-484	875	6	on	on	ADP
ftr-484	875	7	the	the	DET
ftr-484	875	8	basis	basis	NOUN
ftr-484	875	9	of	of	ADP
ftr-484	875	10	interperiod	interperiod	NOUN
ftr-484	875	11	changes	change	NOUN
ftr-484	875	12	in	in	ADP
ftr-484	875	13	their	their	PRON
ftr-484	875	14	total	total	ADJ
ftr-484	875	15	cost	cost	NOUN
ftr-484	875	16	,	,	PUNCT
ftr-484	875	17	every	every	DET
ftr-484	875	18	item	item	NOUN
ftr-484	875	19	would	would	AUX
ftr-484	875	20	effectively	effectively	ADV
ftr-484	875	21	be	be	AUX
ftr-484	875	22	a	a	DET
ftr-484	875	23	"	"	PUNCT
ftr-484	875	24	new	new	ADJ
ftr-484	875	25	item	item	NOUN
ftr-484	875	26	.	.	PUNCT
ftr-484	875	27	"	"	PUNCT
ftr-484	876	1	such	such	DET
ftr-484	876	2	an	an	DET
ftr-484	876	3	interpretation	interpretation	NOUN
ftr-484	876	4	-	-	PUNCT
ftr-484	876	5	which	which	PRON
ftr-484	876	6	would	would	AUX
ftr-484	876	7	require	require	VERB
ftr-484	876	8	a	a	DET
ftr-484	876	9	reconstructed	reconstructed	ADJ
ftr-484	876	10	base	base	NOUN
ftr-484	876	11	cost	cost	NOUN
ftr-484	876	12	for	for	ADP
ftr-484	876	13	every	every	DET
ftr-484	876	14	item	item	NOUN
ftr-484	876	15	affected	affect	VERB
ftr-484	876	16	by	by	ADP
ftr-484	876	17	a	a	DET
ftr-484	876	18	price	price	NOUN
ftr-484	876	19	change	change	NOUN
ftr-484	876	20	-	-	PUNCT
ftr-484	876	21	appears	appear	VERB
ftr-484	876	22	absurd	absurd	ADJ
ftr-484	876	23	.	.	PUNCT
ftr-484	877	1	if	if	SCONJ
ftr-484	877	2	the	the	DET
ftr-484	877	3	only	only	ADJ
ftr-484	877	4	data	datum	NOUN
ftr-484	877	5	available	available	ADJ
ftr-484	877	6	to	to	ADP
ftr-484	877	7	a	a	DET
ftr-484	877	8	taxpayer	taxpayer	NOUN
ftr-484	877	9	concerning	concern	VERB
ftr-484	877	10	an	an	DET
ftr-484	877	11	item	item	NOUN
ftr-484	877	12	is	be	AUX
ftr-484	877	13	the	the	DET
ftr-484	877	14	total	total	ADJ
ftr-484	877	15	cost	cost	NOUN
ftr-484	877	16	of	of	ADP
ftr-484	877	17	that	that	DET
ftr-484	877	18	item	item	NOUN
ftr-484	877	19	,	,	PUNCT
ftr-484	877	20	the	the	DET
ftr-484	877	21	reconstructed	reconstructed	ADJ
ftr-484	877	22	base	base	NOUN
ftr-484	877	23	cost	cost	NOUN
ftr-484	877	24	for	for	ADP
ftr-484	877	25	the	the	DET
ftr-484	877	26	new	new	ADJ
ftr-484	877	27	item	item	NOUN
ftr-484	877	28	is	be	AUX
ftr-484	877	29	presumably	presumably	ADV
ftr-484	877	30	the	the	DET
ftr-484	877	31	same	same	ADJ
ftr-484	877	32	as	as	ADP
ftr-484	877	33	the	the	DET
ftr-484	877	34	base	base	NOUN
ftr-484	877	35	cost	cost	NOUN
ftr-484	877	36	for	for	ADP
ftr-484	877	37	the	the	DET
ftr-484	877	38	former	former	ADJ
ftr-484	877	39	item	item	NOUN
ftr-484	877	40	.	.	PUNCT
ftr-484	878	1	thus	thus	ADV
ftr-484	878	2	,	,	PUNCT
ftr-484	878	3	whether	whether	SCONJ
ftr-484	878	4	the	the	DET
ftr-484	878	5	new	new	ADJ
ftr-484	878	6	item	item	NOUN
ftr-484	878	7	is	be	AUX
ftr-484	878	8	differentiated	differentiate	VERB
ftr-484	878	9	or	or	CCONJ
ftr-484	878	10	not	not	PART
ftr-484	878	11	makes	make	VERB
ftr-484	878	12	no	no	DET
ftr-484	878	13	difference	difference	NOUN
ftr-484	878	14	.	.	PUNCT
ftr-484	879	1	42	42	NUM
ftr-484	879	2	however	however	ADV
ftr-484	879	3	,	,	PUNCT
ftr-484	879	4	to	to	ADP
ftr-484	879	5	the	the	DET
ftr-484	879	6	extent	extent	NOUN
ftr-484	879	7	that	that	SCONJ
ftr-484	879	8	other	other	ADJ
ftr-484	879	9	data	datum	NOUN
ftr-484	879	10	is	be	AUX
ftr-484	879	11	available	available	ADJ
ftr-484	879	12	to	to	PART
ftr-484	879	13	distinguish	distinguish	VERB
ftr-484	879	14	the	the	DET
ftr-484	879	15	item	item	NOUN
ftr-484	879	16	,	,	PUNCT
ftr-484	879	17	such	such	ADJ
ftr-484	879	18	as	as	ADP
ftr-484	879	19	the	the	DET
ftr-484	879	20	source	source	NOUN
ftr-484	879	21	of	of	ADP
ftr-484	879	22	purchase	purchase	NOUN
ftr-484	879	23	(	(	PUNCT
ftr-484	879	24	in	in	ADP
ftr-484	879	25	the	the	DET
ftr-484	879	26	case	case	NOUN
ftr-484	879	27	of	of	ADP
ftr-484	879	28	a	a	DET
ftr-484	879	29	wholesaler	wholesaler	NOUN
ftr-484	879	30	or	or	CCONJ
ftr-484	879	31	retailer	retailer	NOUN
ftr-484	879	32	)	)	PUNCT
ftr-484	879	33	or	or	CCONJ
ftr-484	879	34	the	the	DET
ftr-484	879	35	components	component	NOUN
ftr-484	879	36	of	of	ADP
ftr-484	879	37	production	production	NOUN
ftr-484	879	38	costs	cost	NOUN
ftr-484	879	39	(	(	PUNCT
ftr-484	879	40	in	in	ADP
ftr-484	879	41	the	the	DET
ftr-484	879	42	case	case	NOUN
ftr-484	879	43	of	of	ADP
ftr-484	879	44	a	a	DET
ftr-484	879	45	manufacturer	manufacturer	NOUN
ftr-484	879	46	)	)	PUNCT
ftr-484	879	47	,	,	PUNCT
ftr-484	879	48	a	a	DET
ftr-484	879	49	reconstructed	reconstructed	ADJ
ftr-484	879	50	base	base	NOUN
ftr-484	879	51	cost	cost	NOUN
ftr-484	879	52	might	might	AUX
ftr-484	879	53	be	be	AUX
ftr-484	879	54	different	different	ADJ
ftr-484	879	55	than	than	ADP
ftr-484	879	56	the	the	DET
ftr-484	879	57	base	base	NOUN
ftr-484	879	58	cost	cost	NOUN
ftr-484	879	59	of	of	ADP
ftr-484	879	60	the	the	DET
ftr-484	879	61	former	former	ADJ
ftr-484	879	62	item.1	item.1	PROPN
ftr-484	879	63	141	141	NUM
ftr-484	879	64	.	.	PUNCT
ftr-484	880	1	see	see	VERB
ftr-484	880	2	bureau	bureau	PROPN
ftr-484	880	3	of	of	ADP
ftr-484	880	4	labor	labor	PROPN
ftr-484	880	5	statistics	statistics	PROPN
ftr-484	880	6	,	,	PUNCT
ftr-484	880	7	u.s	u.s	PROPN
ftr-484	880	8	.	.	PROPN
ftr-484	880	9	dept	dept	PROPN
ftr-484	880	10	.	.	PROPN
ftr-484	880	11	of	of	ADP
ftr-484	880	12	labor	labor	NOUN
ftr-484	880	13	,	,	PUNCT
ftr-484	880	14	bulletin	bulletin	NOUN
ftr-484	880	15	2414	2414	NUM
ftr-484	880	16	,	,	PUNCT
ftr-484	880	17	bls	bls	PROPN
ftr-484	880	18	handbook	handbook	NOUN
ftr-484	880	19	of	of	ADP
ftr-484	880	20	methods	method	NOUN
ftr-484	880	21	141	141	NUM
ftr-484	880	22	-	-	SYM
ftr-484	880	23	42	42	NUM
ftr-484	880	24	(	(	PUNCT
ftr-484	880	25	1992	1992	NUM
ftr-484	880	26	)	)	PUNCT
ftr-484	881	1	[	[	X
ftr-484	881	2	hereinafter	hereinafter	NOUN
ftr-484	881	3	bls	bls	PROPN
ftr-484	881	4	handbook	handbook	PROPN
ftr-484	881	5	]	]	PUNCT
ftr-484	881	6	(	(	PUNCT
ftr-484	881	7	discussing	discuss	VERB
ftr-484	881	8	price	price	NOUN
ftr-484	881	9	index	index	NOUN
ftr-484	881	10	computation	computation	NOUN
ftr-484	881	11	and	and	CCONJ
ftr-484	881	12	impact	impact	NOUN
ftr-484	881	13	of	of	ADP
ftr-484	881	14	physical	physical	ADJ
ftr-484	881	15	product	product	NOUN
ftr-484	881	16	changes	change	NOUN
ftr-484	881	17	and	and	CCONJ
ftr-484	881	18	quality	quality	NOUN
ftr-484	881	19	adjustments	adjustment	NOUN
ftr-484	881	20	)	)	PUNCT
ftr-484	881	21	.	.	PUNCT
ftr-484	882	1	142	142	NUM
ftr-484	882	2	.	.	PUNCT
ftr-484	883	1	the	the	DET
ftr-484	883	2	reconstruction	reconstruction	NOUN
ftr-484	883	3	process	process	NOUN
ftr-484	883	4	is	be	AUX
ftr-484	883	5	designed	design	VERB
ftr-484	883	6	to	to	PART
ftr-484	883	7	answer	answer	VERB
ftr-484	883	8	the	the	DET
ftr-484	883	9	question	question	NOUN
ftr-484	883	10	of	of	ADP
ftr-484	883	11	what	what	PRON
ftr-484	883	12	the	the	DET
ftr-484	883	13	cost	cost	NOUN
ftr-484	883	14	would	would	AUX
ftr-484	883	15	have	have	AUX
ftr-484	883	16	been	be	AUX
ftr-484	883	17	had	have	AUX
ftr-484	883	18	the	the	DET
ftr-484	883	19	new	new	ADJ
ftr-484	883	20	item	item	NOUN
ftr-484	883	21	been	be	AUX
ftr-484	883	22	in	in	ADP
ftr-484	883	23	existence	existence	NOUN
ftr-484	883	24	in	in	ADP
ftr-484	883	25	the	the	DET
ftr-484	883	26	base	base	NOUN
ftr-484	883	27	year	year	NOUN
ftr-484	883	28	.	.	PUNCT
ftr-484	884	1	if	if	SCONJ
ftr-484	884	2	cost	cost	NOUN
ftr-484	884	3	is	be	AUX
ftr-484	884	4	the	the	DET
ftr-484	884	5	only	only	ADJ
ftr-484	884	6	available	available	ADJ
ftr-484	884	7	information	information	NOUN
ftr-484	884	8	to	to	PART
ftr-484	884	9	differentiate	differentiate	VERB
ftr-484	884	10	the	the	DET
ftr-484	884	11	item	item	NOUN
ftr-484	884	12	from	from	ADP
ftr-484	884	13	the	the	DET
ftr-484	884	14	physically	physically	ADV
ftr-484	884	15	identical	identical	ADJ
ftr-484	884	16	item	item	NOUN
ftr-484	884	17	in	in	ADP
ftr-484	884	18	the	the	DET
ftr-484	884	19	prior	prior	ADJ
ftr-484	884	20	year	year	NOUN
ftr-484	884	21	,	,	PUNCT
ftr-484	884	22	the	the	DET
ftr-484	884	23	taxpayer	taxpayer	NOUN
ftr-484	884	24	should	should	AUX
ftr-484	884	25	use	use	VERB
ftr-484	884	26	the	the	DET
ftr-484	884	27	same	same	ADJ
ftr-484	884	28	base	base	NOUN
ftr-484	884	29	cost	cost	NOUN
ftr-484	884	30	as	as	ADP
ftr-484	884	31	the	the	DET
ftr-484	884	32	physically	physically	ADV
ftr-484	884	33	identical	identical	ADJ
ftr-484	884	34	product	product	NOUN
ftr-484	884	35	in	in	ADP
ftr-484	884	36	the	the	DET
ftr-484	884	37	prior	prior	ADJ
ftr-484	884	38	year	year	NOUN
ftr-484	884	39	.	.	PUNCT
ftr-484	885	1	143	143	NUM
ftr-484	885	2	.	.	PUNCT
ftr-484	886	1	for	for	ADP
ftr-484	886	2	example	example	NOUN
ftr-484	886	3	,	,	PUNCT
ftr-484	886	4	if	if	SCONJ
ftr-484	886	5	base	base	NOUN
ftr-484	886	6	costs	cost	NOUN
ftr-484	886	7	are	be	AUX
ftr-484	886	8	determined	determine	VERB
ftr-484	886	9	from	from	ADP
ftr-484	886	10	a	a	DET
ftr-484	886	11	supplier	supplier	NOUN
ftr-484	886	12	's	's	PART
ftr-484	886	13	price	price	NOUN
ftr-484	886	14	list	list	NOUN
ftr-484	886	15	,	,	PUNCT
ftr-484	886	16	and	and	CCONJ
ftr-484	886	17	products	product	NOUN
ftr-484	886	18	are	be	AUX
ftr-484	886	19	differentiated	differentiate	VERB
ftr-484	886	20	by	by	ADP
ftr-484	886	21	supplier	supplier	NOUN
ftr-484	886	22	because	because	SCONJ
ftr-484	886	23	of	of	ADP
ftr-484	886	24	different	different	ADJ
ftr-484	886	25	costs	cost	NOUN
ftr-484	886	26	,	,	PUNCT
ftr-484	886	27	the	the	DET
ftr-484	886	28	base	base	NOUN
ftr-484	886	29	cost	cost	NOUN
ftr-484	886	30	from	from	ADP
ftr-484	886	31	supplier	supplier	NOUN
ftr-484	886	32	x	x	NOUN
ftr-484	886	33	's	's	PART
ftr-484	886	34	price	price	NOUN
ftr-484	886	35	list	list	NOUN
ftr-484	886	36	might	might	AUX
ftr-484	886	37	differ	differ	VERB
ftr-484	886	38	from	from	ADP
ftr-484	886	39	the	the	DET
ftr-484	886	40	base	base	NOUN
ftr-484	886	41	cost	cost	NOUN
ftr-484	886	42	from	from	ADP
ftr-484	886	43	supplier	supplier	NOUN
ftr-484	886	44	y	y	PROPN
ftr-484	886	45	's	's	PART
ftr-484	886	46	list	list	NOUN
ftr-484	886	47	.	.	PUNCT
ftr-484	887	1	commentators	commentator	NOUN
ftr-484	887	2	have	have	AUX
ftr-484	887	3	expressed	express	VERB
ftr-484	887	4	doubt	doubt	NOUN
ftr-484	887	5	about	about	ADP
ftr-484	887	6	whether	whether	SCONJ
ftr-484	887	7	a	a	DET
ftr-484	887	8	mere	mere	ADJ
ftr-484	887	9	change	change	NOUN
ftr-484	887	10	in	in	ADP
ftr-484	887	11	source	source	NOUN
ftr-484	887	12	of	of	ADP
ftr-484	887	13	supply	supply	NOUN
ftr-484	887	14	should	should	AUX
ftr-484	887	15	create	create	VERB
ftr-484	887	16	a	a	DET
ftr-484	887	17	new	new	ADJ
ftr-484	887	18	item	item	NOUN
ftr-484	887	19	.	.	PUNCT
ftr-484	888	1	see	see	VERB
ftr-484	888	2	schneider	schneider	PROPN
ftr-484	888	3	,	,	PUNCT
ftr-484	888	4	supra	supra	PROPN
ftr-484	888	5	note	note	PROPN
ftr-484	888	6	4	4	NUM
ftr-484	888	7	,	,	PUNCT
ftr-484	888	8	§	§	PROPN
ftr-484	888	9	14.01[41	14.01[41	NUM
ftr-484	888	10	n.146	n.146	NOUN
ftr-484	888	11	(	(	PUNCT
ftr-484	888	12	"	"	PUNCT
ftr-484	888	13	[	[	X
ftr-484	888	14	i]f	i]f	ADP
ftr-484	888	15	the	the	DET
ftr-484	888	16	cost	cost	NOUN
ftr-484	888	17	of	of	ADP
ftr-484	888	18	a	a	DET
ftr-484	888	19	raw	raw	ADJ
ftr-484	888	20	material	material	NOUN
ftr-484	888	21	varies	vary	VERB
ftr-484	888	22	because	because	SCONJ
ftr-484	888	23	it	it	PRON
ftr-484	888	24	was	be	AUX
ftr-484	888	25	acquired	acquire	VERB
ftr-484	888	26	from	from	ADP
ftr-484	888	27	different	different	ADJ
ftr-484	888	28	sources	source	NOUN
ftr-484	888	29	,	,	PUNCT
ftr-484	888	30	this	this	DET
ftr-484	888	31	cost	cost	NOUN
ftr-484	888	32	difference	difference	NOUN
ftr-484	888	33	alone	alone	ADV
ftr-484	888	34	should	should	AUX
ftr-484	888	35	not	not	PART
ftr-484	888	36	normally	normally	ADV
ftr-484	888	37	be	be	AUX
ftr-484	888	38	regarded	regard	VERB
ftr-484	888	39	as	as	ADP
ftr-484	888	40	the	the	DET
ftr-484	888	41	cause	cause	NOUN
ftr-484	888	42	of	of	ADP
ftr-484	888	43	separate	separate	ADJ
ftr-484	888	44	items	item	NOUN
ftr-484	888	45	being	be	AUX
ftr-484	888	46	maintained	maintain	VERB
ftr-484	888	47	.	.	PUNCT
ftr-484	889	1	"	"	PUNCT
ftr-484	889	2	)	)	PUNCT
ftr-484	889	3	however	however	ADV
ftr-484	889	4	,	,	PUNCT
ftr-484	889	5	schneider	schneider	PROPN
ftr-484	889	6	notes	note	VERB
ftr-484	889	7	that	that	SCONJ
ftr-484	889	8	the	the	DET
ftr-484	889	9	[	[	X
ftr-484	889	10	vol	vol	NOUN
ftr-484	889	11	.	.	PUNCT
ftr-484	889	12	2:10	2:10	NUM
ftr-484	889	13	demysti	demysti	NOUN
ftr-484	889	14	.	.	PUNCT
ftr-484	890	1	'ing	'e	VERB
ftr-484	890	2	lifo	lifo	VERB
ftr-484	890	3	the	the	DET
ftr-484	890	4	items	item	NOUN
ftr-484	890	5	in	in	ADP
ftr-484	890	6	amity	amity	NOUN
ftr-484	890	7	leather	leather	NOUN
ftr-484	890	8	were	be	AUX
ftr-484	890	9	physically	physically	ADV
ftr-484	890	10	identical	identical	ADJ
ftr-484	890	11	,	,	PUNCT
ftr-484	890	12	but	but	CCONJ
ftr-484	890	13	their	their	PRON
ftr-484	890	14	costs	cost	NOUN
ftr-484	890	15	differed	differ	VERB
ftr-484	890	16	during	during	ADP
ftr-484	890	17	the	the	DET
ftr-484	890	18	same	same	ADJ
ftr-484	890	19	time	time	NOUN
ftr-484	890	20	period	period	NOUN
ftr-484	890	21	because	because	SCONJ
ftr-484	890	22	of	of	ADP
ftr-484	890	23	differences	difference	NOUN
ftr-484	890	24	in	in	ADP
ftr-484	890	25	the	the	DET
ftr-484	890	26	manufacturing	manufacturing	NOUN
ftr-484	890	27	costs	cost	NOUN
ftr-484	890	28	in	in	ADP
ftr-484	890	29	the	the	DET
ftr-484	890	30	locations	location	NOUN
ftr-484	890	31	in	in	ADP
ftr-484	890	32	which	which	PRON
ftr-484	890	33	they	they	PRON
ftr-484	890	34	were	be	AUX
ftr-484	890	35	produced	produce	VERB
ftr-484	890	36	.	.	PUNCT
ftr-484	890	37	"	"	PUNCT
ftr-484	891	1	the	the	DET
ftr-484	891	2	taxpayer	taxpayer	NOUN
ftr-484	891	3	maintained	maintain	VERB
ftr-484	891	4	records	record	NOUN
ftr-484	891	5	identifying	identify	VERB
ftr-484	891	6	the	the	DET
ftr-484	891	7	origins	origin	NOUN
ftr-484	891	8	of	of	ADP
ftr-484	891	9	its	its	PRON
ftr-484	891	10	inventory	inventory	NOUN
ftr-484	891	11	items	item	NOUN
ftr-484	891	12	.	.	PUNCT
ftr-484	892	1	in	in	ADP
ftr-484	892	2	these	these	DET
ftr-484	892	3	circumstances	circumstance	NOUN
ftr-484	892	4	,	,	PUNCT
ftr-484	892	5	the	the	DET
ftr-484	892	6	court	court	NOUN
ftr-484	892	7	permitted	permit	VERB
ftr-484	892	8	the	the	DET
ftr-484	892	9	taxpayer	taxpayer	NOUN
ftr-484	892	10	to	to	PART
ftr-484	892	11	treat	treat	VERB
ftr-484	892	12	the	the	DET
ftr-484	892	13	otherwise	otherwise	ADV
ftr-484	892	14	identical	identical	ADJ
ftr-484	892	15	products	product	NOUN
ftr-484	892	16	as	as	ADP
ftr-484	892	17	different	different	ADJ
ftr-484	892	18	items	item	NOUN
ftr-484	892	19	.	.	PUNCT
ftr-484	893	1	it	it	PRON
ftr-484	893	2	contrasted	contrast	VERB
ftr-484	893	3	the	the	DET
ftr-484	893	4	approaches	approach	NOUN
ftr-484	893	5	of	of	ADP
ftr-484	893	6	the	the	DET
ftr-484	893	7	commissioner	commissioner	NOUN
ftr-484	893	8	and	and	CCONJ
ftr-484	893	9	the	the	DET
ftr-484	893	10	taxpayer	taxpayer	NOUN
ftr-484	893	11	as	as	SCONJ
ftr-484	893	12	follows	follow	VERB
ftr-484	893	13	:	:	PUNCT
ftr-484	893	14	[	[	X
ftr-484	893	15	commissioner	commissioner	NOUN
ftr-484	893	16	]	]	X
ftr-484	893	17	would	would	AUX
ftr-484	893	18	require	require	VERB
ftr-484	893	19	petitioner	petitioner	NOUN
ftr-484	893	20	to	to	PART
ftr-484	893	21	treat	treat	VERB
ftr-484	893	22	both	both	DET
ftr-484	893	23	the	the	DET
ftr-484	893	24	billfolds	billfold	NOUN
ftr-484	893	25	manufactured	manufacture	VERB
ftr-484	893	26	by	by	ADP
ftr-484	893	27	it	it	PRON
ftr-484	893	28	in	in	ADP
ftr-484	893	29	puerto	puerto	PROPN
ftr-484	893	30	rico	rico	PROPN
ftr-484	893	31	and	and	CCONJ
ftr-484	893	32	those	those	PRON
ftr-484	893	33	manufactured	manufacture	VERB
ftr-484	893	34	in	in	ADP
ftr-484	893	35	the	the	DET
ftr-484	893	36	united	united	PROPN
ftr-484	893	37	states	states	PROPN
ftr-484	893	38	as	as	ADP
ftr-484	893	39	the	the	DET
ftr-484	893	40	same	same	ADJ
ftr-484	893	41	item	item	NOUN
ftr-484	893	42	.	.	PUNCT
ftr-484	894	1	this	this	DET
ftr-484	894	2	method	method	NOUN
ftr-484	894	3	,	,	PUNCT
ftr-484	894	4	however	however	ADV
ftr-484	894	5	,	,	PUNCT
ftr-484	894	6	would	would	AUX
ftr-484	894	7	lead	lead	VERB
ftr-484	894	8	to	to	ADP
ftr-484	894	9	an	an	DET
ftr-484	894	10	inaccurate	inaccurate	ADJ
ftr-484	894	11	measure	measure	NOUN
ftr-484	894	12	of	of	ADP
ftr-484	894	13	any	any	DET
ftr-484	894	14	inflation	inflation	NOUN
ftr-484	894	15	or	or	CCONJ
ftr-484	894	16	deflation	deflation	NOUN
ftr-484	894	17	.	.	PUNCT
ftr-484	895	1	the	the	DET
ftr-484	895	2	puerto	puerto	ADJ
ftr-484	895	3	rican	rican	ADJ
ftr-484	895	4	billfolds	billfold	NOUN
ftr-484	895	5	cost	cost	VERB
ftr-484	895	6	substantially	substantially	ADV
ftr-484	895	7	less	less	ADJ
ftr-484	895	8	than	than	ADP
ftr-484	895	9	the	the	DET
ftr-484	895	10	domestic	domestic	ADJ
ftr-484	895	11	billfolds	billfold	NOUN
ftr-484	895	12	to	to	PART
ftr-484	895	13	manufacture	manufacture	VERB
ftr-484	895	14	.	.	PUNCT
ftr-484	896	1	[	[	X
ftr-484	896	2	commissioner	commissioner	NOUN
ftr-484	896	3	's	's	PART
ftr-484	896	4	]	]	PUNCT
ftr-484	896	5	method	method	NOUN
ftr-484	896	6	would	would	AUX
ftr-484	896	7	result	result	VERB
ftr-484	896	8	in	in	ADP
ftr-484	896	9	the	the	DET
ftr-484	896	10	assumed	assumed	ADJ
ftr-484	896	11	or	or	CCONJ
ftr-484	896	12	"	"	PUNCT
ftr-484	896	13	constructive	constructive	ADJ
ftr-484	896	14	"	"	PUNCT
ftr-484	896	15	substitution	substitution	NOUN
ftr-484	896	16	of	of	ADP
ftr-484	896	17	less	less	ADV
ftr-484	896	18	expensive	expensive	ADJ
ftr-484	896	19	goods	good	NOUN
ftr-484	896	20	for	for	ADP
ftr-484	896	21	more	more	ADV
ftr-484	896	22	expensive	expensive	ADJ
ftr-484	896	23	goods	good	NOUN
ftr-484	896	24	in	in	ADP
ftr-484	896	25	the	the	DET
ftr-484	896	26	cost	cost	NOUN
ftr-484	896	27	of	of	ADP
ftr-484	896	28	goods	good	NOUN
ftr-484	896	29	sold	sell	VERB
ftr-484	896	30	computation	computation	NOUN
ftr-484	896	31	,	,	PUNCT
ftr-484	896	32	and	and	CCONJ
ftr-484	896	33	any	any	DET
ftr-484	896	34	inflation	inflation	NOUN
ftr-484	896	35	in	in	ADP
ftr-484	896	36	the	the	DET
ftr-484	896	37	cost	cost	NOUN
ftr-484	896	38	of	of	ADP
ftr-484	896	39	the	the	DET
ftr-484	896	40	domestic	domestic	ADJ
ftr-484	896	41	billfolds	billfold	NOUN
ftr-484	896	42	would	would	AUX
ftr-484	896	43	be	be	AUX
ftr-484	896	44	at	at	ADV
ftr-484	896	45	least	least	ADJ
ftr-484	896	46	partially	partially	ADV
ftr-484	896	47	offset	offset	VERB
ftr-484	896	48	by	by	ADP
ftr-484	896	49	the	the	DET
ftr-484	896	50	shift	shift	NOUN
ftr-484	896	51	to	to	ADP
ftr-484	896	52	the	the	DET
ftr-484	896	53	puerto	puerto	ADJ
ftr-484	896	54	rican	rican	ADJ
ftr-484	896	55	billfolds	billfold	NOUN
ftr-484	896	56	in	in	ADP
ftr-484	896	57	the	the	DET
ftr-484	896	58	lifo	lifo	NOUN
ftr-484	896	59	valuation	valuation	NOUN
ftr-484	896	60	of	of	ADP
ftr-484	896	61	the	the	DET
ftr-484	896	62	inventory	inventory	NOUN
ftr-484	896	63	.	.	PUNCT
ftr-484	897	1	further	far	ADV
ftr-484	897	2	,	,	PUNCT
ftr-484	897	3	because	because	SCONJ
ftr-484	897	4	the	the	DET
ftr-484	897	5	ratio	ratio	NOUN
ftr-484	897	6	of	of	ADP
ftr-484	897	7	billfolds	billfold	NOUN
ftr-484	897	8	manufactured	manufacture	VERB
ftr-484	897	9	in	in	ADP
ftr-484	897	10	the	the	DET
ftr-484	897	11	united	united	PROPN
ftr-484	897	12	states	states	PROPN
ftr-484	897	13	in	in	ADP
ftr-484	897	14	relation	relation	NOUN
ftr-484	897	15	to	to	ADP
ftr-484	897	16	billfolds	billfold	NOUN
ftr-484	897	17	manufactured	manufacture	VERB
ftr-484	897	18	in	in	ADP
ftr-484	897	19	puerto	puerto	PROPN
ftr-484	897	20	rico	rico	PROPN
ftr-484	897	21	in	in	ADP
ftr-484	897	22	petitioner	petitioner	NOUN
ftr-484	897	23	's	's	PART
ftr-484	897	24	inventory	inventory	NOUN
ftr-484	897	25	pool	pool	NOUN
ftr-484	897	26	may	may	AUX
ftr-484	897	27	change	change	VERB
ftr-484	897	28	,	,	PUNCT
ftr-484	897	29	and	and	CCONJ
ftr-484	897	30	because	because	SCONJ
ftr-484	897	31	it	it	PRON
ftr-484	897	32	is	be	AUX
ftr-484	897	33	likely	likely	ADJ
ftr-484	897	34	that	that	SCONJ
ftr-484	897	35	the	the	DET
ftr-484	897	36	rate	rate	NOUN
ftr-484	897	37	of	of	ADP
ftr-484	897	38	inflation	inflation	NOUN
ftr-484	897	39	in	in	ADP
ftr-484	897	40	puerto	puerto	PROPN
ftr-484	897	41	rico	rico	PROPN
ftr-484	897	42	may	may	AUX
ftr-484	897	43	vary	vary	VERB
ftr-484	897	44	from	from	ADP
ftr-484	897	45	the	the	DET
ftr-484	897	46	rate	rate	NOUN
ftr-484	897	47	of	of	ADP
ftr-484	897	48	inflation	inflation	NOUN
ftr-484	897	49	in	in	ADP
ftr-484	897	50	the	the	DET
ftr-484	897	51	united	united	PROPN
ftr-484	897	52	states	states	PROPN
ftr-484	897	53	,	,	PUNCT
ftr-484	897	54	[	[	X
ftr-484	897	55	commissioner	commissioner	NOUN
ftr-484	897	56	's	's	PART
ftr-484	897	57	]	]	PUNCT
ftr-484	897	58	method	method	NOUN
ftr-484	897	59	would	would	AUX
ftr-484	897	60	continue	continue	VERB
ftr-484	897	61	to	to	PART
ftr-484	897	62	lead	lead	VERB
ftr-484	897	63	to	to	ADP
ftr-484	897	64	an	an	DET
ftr-484	897	65	inaccurate	inaccurate	ADJ
ftr-484	897	66	measure	measure	NOUN
ftr-484	897	67	of	of	ADP
ftr-484	897	68	inflation	inflation	NOUN
ftr-484	897	69	in	in	ADP
ftr-484	897	70	future	future	ADJ
ftr-484	897	71	years	year	NOUN
ftr-484	897	72	.	.	PUNCT
ftr-484	898	1	[	[	X
ftr-484	898	2	taxpayer	taxpayer	NOUN
ftr-484	898	3	's	's	PART
ftr-484	898	4	]	]	X
ftr-484	898	5	method	method	NOUN
ftr-484	898	6	,	,	PUNCT
ftr-484	898	7	on	on	ADP
ftr-484	898	8	the	the	DET
ftr-484	898	9	other	other	ADJ
ftr-484	898	10	hand	hand	NOUN
ftr-484	898	11	,	,	PUNCT
ftr-484	898	12	of	of	ADP
ftr-484	898	13	treating	treat	VERB
ftr-484	898	14	the	the	DET
ftr-484	898	15	[	[	X
ftr-484	898	16	puerto	puerto	ADJ
ftr-484	898	17	rican	rican	NOUN
ftr-484	898	18	]	]	PUNCT
ftr-484	898	19	billfolds	billfold	NOUN
ftr-484	898	20	as	as	ADP
ftr-484	898	21	a	a	DET
ftr-484	898	22	separate	separate	ADJ
ftr-484	898	23	item	item	NOUN
ftr-484	898	24	from	from	ADP
ftr-484	898	25	domestic	domestic	ADJ
ftr-484	898	26	billfolds	billfold	NOUN
ftr-484	898	27	is	be	AUX
ftr-484	898	28	obviously	obviously	ADV
ftr-484	898	29	a	a	DET
ftr-484	898	30	more	more	ADV
ftr-484	898	31	narrow	narrow	ADJ
ftr-484	898	32	definition	definition	NOUN
ftr-484	898	33	of	of	ADP
ftr-484	898	34	the	the	DET
ftr-484	898	35	term	term	NOUN
ftr-484	898	36	"	"	PUNCT
ftr-484	898	37	item	item	NOUN
ftr-484	898	38	.	.	PUNCT
ftr-484	898	39	"	"	PUNCT
ftr-484	899	1	under	under	ADP
ftr-484	899	2	this	this	DET
ftr-484	899	3	approach	approach	NOUN
ftr-484	899	4	,	,	PUNCT
ftr-484	899	5	the	the	DET
ftr-484	899	6	impact	impact	NOUN
ftr-484	899	7	of	of	ADP
ftr-484	899	8	inflation	inflation	NOUN
ftr-484	899	9	on	on	ADP
ftr-484	899	10	petitioner	petitioner	NOUN
ftr-484	899	11	's	's	PART
ftr-484	899	12	inventory	inventory	NOUN
ftr-484	899	13	is	be	AUX
ftr-484	899	14	more	more	ADV
ftr-484	899	15	accurately	accurately	ADV
ftr-484	899	16	eliminated	eliminate	VERB
ftr-484	899	17	,	,	PUNCT
ftr-484	899	18	and	and	CCONJ
ftr-484	899	19	its	its	PRON
ftr-484	899	20	income	income	NOUN
ftr-484	899	21	is	be	AUX
ftr-484	899	22	more	more	ADV
ftr-484	899	23	clearly	clearly	ADV
ftr-484	899	24	reflected	reflect	VERB
ftr-484	899	25	.	.	PROPN
ftr-484	900	1	'45	'45	NUM
ftr-484	901	1	the	the	DET
ftr-484	901	2	taxpayer	taxpayer	NOUN
ftr-484	901	3	was	be	AUX
ftr-484	901	4	in	in	ADP
ftr-484	901	5	the	the	DET
ftr-484	901	6	enviable	enviable	ADJ
ftr-484	901	7	position	position	NOUN
ftr-484	901	8	of	of	ADP
ftr-484	901	9	arguing	argue	VERB
ftr-484	901	10	that	that	SCONJ
ftr-484	901	11	a	a	DET
ftr-484	901	12	narrower	narrow	ADJ
ftr-484	901	13	definition	definition	NOUN
ftr-484	901	14	of	of	ADP
ftr-484	901	15	"	"	PUNCT
ftr-484	901	16	item	item	NOUN
ftr-484	901	17	,	,	PUNCT
ftr-484	901	18	"	"	PUNCT
ftr-484	901	19	reflecting	reflect	VERB
ftr-484	901	20	different	different	ADJ
ftr-484	901	21	manufacturing	manufacturing	NOUN
ftr-484	901	22	cost	cost	NOUN
ftr-484	901	23	characteristics	characteristic	NOUN
ftr-484	901	24	of	of	ADP
ftr-484	901	25	service	service	NOUN
ftr-484	901	26	has	have	AUX
ftr-484	901	27	suggested	suggest	VERB
ftr-484	901	28	in	in	ADP
ftr-484	901	29	private	private	ADJ
ftr-484	901	30	rulings	ruling	NOUN
ftr-484	901	31	that	that	SCONJ
ftr-484	901	32	"	"	PUNCT
ftr-484	901	33	new	new	ADJ
ftr-484	901	34	items	item	NOUN
ftr-484	901	35	are	be	AUX
ftr-484	901	36	created	create	VERB
ftr-484	901	37	when	when	SCONJ
ftr-484	901	38	the	the	DET
ftr-484	901	39	cost	cost	NOUN
ftr-484	901	40	structure	structure	NOUN
ftr-484	901	41	of	of	ADP
ftr-484	901	42	products	product	NOUN
ftr-484	901	43	is	be	AUX
ftr-484	901	44	materially	materially	ADV
ftr-484	901	45	altered	alter	VERB
ftr-484	901	46	by	by	ADP
ftr-484	901	47	technological	technological	ADJ
ftr-484	901	48	changes	change	NOUN
ftr-484	901	49	.	.	PUNCT
ftr-484	901	50	"	"	PUNCT
ftr-484	902	1	i	i	PRON
ftr-484	902	2	d.	d.	PROPN
ftr-484	902	3	144	144	NUM
ftr-484	902	4	.	.	PUNCT
ftr-484	903	1	the	the	DET
ftr-484	903	2	opinion	opinion	NOUN
ftr-484	903	3	does	do	AUX
ftr-484	903	4	not	not	PART
ftr-484	903	5	set	set	VERB
ftr-484	903	6	forth	forth	ADP
ftr-484	903	7	the	the	DET
ftr-484	903	8	basis	basis	NOUN
ftr-484	903	9	for	for	ADP
ftr-484	903	10	the	the	DET
ftr-484	903	11	cost	cost	NOUN
ftr-484	903	12	differences	difference	NOUN
ftr-484	903	13	costs	cost	NOUN
ftr-484	903	14	between	between	ADP
ftr-484	903	15	the	the	DET
ftr-484	903	16	united	united	PROPN
ftr-484	903	17	states	states	PROPN
ftr-484	903	18	and	and	CCONJ
ftr-484	903	19	in	in	ADP
ftr-484	903	20	puerto	puerto	PROPN
ftr-484	903	21	rico	rico	PROPN
ftr-484	903	22	.	.	PUNCT
ftr-484	904	1	however	however	ADV
ftr-484	904	2	,	,	PUNCT
ftr-484	904	3	differences	difference	NOUN
ftr-484	904	4	in	in	ADP
ftr-484	904	5	geographical	geographical	ADJ
ftr-484	904	6	location	location	NOUN
ftr-484	904	7	and	and	CCONJ
ftr-484	904	8	local	local	ADJ
ftr-484	904	9	market	market	NOUN
ftr-484	904	10	conditions	condition	NOUN
ftr-484	904	11	could	could	AUX
ftr-484	904	12	create	create	VERB
ftr-484	904	13	differences	difference	NOUN
ftr-484	904	14	in	in	ADP
ftr-484	904	15	virtually	virtually	ADV
ftr-484	904	16	every	every	DET
ftr-484	904	17	element	element	NOUN
ftr-484	904	18	of	of	ADP
ftr-484	904	19	cost	cost	NOUN
ftr-484	904	20	.	.	PUNCT
ftr-484	905	1	145	145	NUM
ftr-484	905	2	.	.	PUNCT
ftr-484	905	3	amity	amity	NOUN
ftr-484	905	4	leather	leather	NOUN
ftr-484	905	5	,	,	PUNCT
ftr-484	905	6	82	82	NUM
ftr-484	905	7	t.c	t.c	PROPN
ftr-484	905	8	.	.	PUNCT
ftr-484	906	1	at	at	ADP
ftr-484	906	2	740	740	NUM
ftr-484	906	3	.	.	PUNCT
ftr-484	906	4	19951	19951	NUM
ftr-484	906	5	florida	florida	PROPN
ftr-484	906	6	tax	tax	PROPN
ftr-484	906	7	review	review	NOUN
ftr-484	906	8	the	the	DET
ftr-484	906	9	puerto	puerto	ADJ
ftr-484	906	10	rican	rican	ADJ
ftr-484	906	11	and	and	CCONJ
ftr-484	906	12	domestic	domestic	ADJ
ftr-484	906	13	billfolds	billfold	NOUN
ftr-484	906	14	,	,	PUNCT
ftr-484	906	15	was	be	AUX
ftr-484	906	16	administratively	administratively	ADV
ftr-484	906	17	feasible	feasible	ADJ
ftr-484	906	18	and	and	CCONJ
ftr-484	906	19	resulted	result	VERB
ftr-484	906	20	in	in	ADP
ftr-484	906	21	lower	low	ADJ
ftr-484	906	22	taxable	taxable	ADJ
ftr-484	906	23	income	income	NOUN
ftr-484	906	24	.	.	PUNCT
ftr-484	907	1	unlike	unlike	ADP
ftr-484	907	2	the	the	DET
ftr-484	907	3	taxpayer	taxpayer	NOUN
ftr-484	907	4	in	in	ADP
ftr-484	907	5	wendle	wendle	PROPN
ftr-484	907	6	ford	ford	PROPN
ftr-484	907	7	,	,	PUNCT
ftr-484	907	8	which	which	PRON
ftr-484	907	9	the	the	DET
ftr-484	907	10	court	court	NOUN
ftr-484	907	11	found	find	VERB
ftr-484	907	12	should	should	AUX
ftr-484	907	13	not	not	PART
ftr-484	907	14	be	be	AUX
ftr-484	907	15	burdened	burden	VERB
ftr-484	907	16	by	by	ADP
ftr-484	907	17	the	the	DET
ftr-484	907	18	process	process	NOUN
ftr-484	907	19	of	of	ADP
ftr-484	907	20	ascertaining	ascertain	VERB
ftr-484	907	21	the	the	DET
ftr-484	907	22	cost	cost	NOUN
ftr-484	907	23	effects	effect	NOUN
ftr-484	907	24	of	of	ADP
ftr-484	907	25	minor	minor	ADJ
ftr-484	907	26	product	product	NOUN
ftr-484	907	27	changes	change	NOUN
ftr-484	907	28	,	,	PUNCT
ftr-484	907	29	the	the	DET
ftr-484	907	30	taxpayer	taxpayer	NOUN
ftr-484	907	31	in	in	ADP
ftr-484	907	32	amity	amity	NOUN
ftr-484	907	33	leather	leather	NOUN
ftr-484	907	34	had	have	VERB
ftr-484	907	35	such	such	ADJ
ftr-484	907	36	cost	cost	NOUN
ftr-484	907	37	data	datum	NOUN
ftr-484	907	38	and	and	CCONJ
ftr-484	907	39	utilized	utilize	VERB
ftr-484	907	40	the	the	DET
ftr-484	907	41	data	datum	NOUN
ftr-484	907	42	in	in	ADP
ftr-484	907	43	its	its	PRON
ftr-484	907	44	computations	computation	NOUN
ftr-484	907	45	.	.	PUNCT
ftr-484	908	1	by	by	ADP
ftr-484	908	2	letting	let	VERB
ftr-484	908	3	the	the	DET
ftr-484	908	4	taxpayer	taxpayer	NOUN
ftr-484	908	5	define	define	VERB
ftr-484	908	6	"	"	PUNCT
ftr-484	908	7	item	item	NOUN
ftr-484	908	8	"	"	PUNCT
ftr-484	908	9	more	more	ADV
ftr-484	908	10	narrowly	narrowly	ADV
ftr-484	908	11	than	than	SCONJ
ftr-484	908	12	otherwise	otherwise	ADV
ftr-484	908	13	would	would	AUX
ftr-484	908	14	be	be	AUX
ftr-484	908	15	required	require	VERB
ftr-484	908	16	under	under	ADP
ftr-484	908	17	wendle	wendle	PROPN
ftr-484	908	18	ford	ford	PROPN
ftr-484	908	19	,	,	PUNCT
ftr-484	908	20	the	the	DET
ftr-484	908	21	court	court	NOUN
ftr-484	908	22	in	in	ADP
ftr-484	908	23	amity	amity	NOUN
ftr-484	908	24	leather	leather	NOUN
ftr-484	908	25	arguably	arguably	ADV
ftr-484	908	26	reached	reach	VERB
ftr-484	908	27	the	the	DET
ftr-484	908	28	right	right	ADJ
ftr-484	908	29	result	result	NOUN
ftr-484	908	30	.	.	PUNCT
ftr-484	909	1	the	the	DET
ftr-484	909	2	definition	definition	NOUN
ftr-484	909	3	of	of	ADP
ftr-484	909	4	an	an	DET
ftr-484	909	5	item	item	NOUN
ftr-484	909	6	is	be	AUX
ftr-484	909	7	a	a	DET
ftr-484	909	8	method	method	NOUN
ftr-484	909	9	of	of	ADP
ftr-484	909	10	accounting	accounting	NOUN
ftr-484	909	11	,	,	PUNCT
ftr-484	909	12	which	which	PRON
ftr-484	909	13	can	can	AUX
ftr-484	909	14	not	not	PART
ftr-484	909	15	be	be	AUX
ftr-484	909	16	changed	change	VERB
ftr-484	909	17	without	without	ADP
ftr-484	909	18	the	the	DET
ftr-484	909	19	service	service	NOUN
ftr-484	909	20	's	's	PART
ftr-484	909	21	consent	consent	NOUN
ftr-484	909	22	,	,	PUNCT
ftr-484	909	23	46	46	NUM
ftr-484	909	24	but	but	CCONJ
ftr-484	909	25	the	the	DET
ftr-484	909	26	taxpayer	taxpayer	NOUN
ftr-484	909	27	adopted	adopt	VERB
ftr-484	909	28	this	this	DET
ftr-484	909	29	treatment	treatment	NOUN
ftr-484	909	30	for	for	ADP
ftr-484	909	31	a	a	DET
ftr-484	909	32	new	new	ADJ
ftr-484	909	33	item	item	NOUN
ftr-484	909	34	,	,	PUNCT
ftr-484	909	35	which	which	PRON
ftr-484	909	36	is	be	AUX
ftr-484	909	37	not	not	PART
ftr-484	909	38	subject	subject	ADJ
ftr-484	909	39	to	to	ADP
ftr-484	909	40	the	the	DET
ftr-484	909	41	restrictions	restriction	NOUN
ftr-484	909	42	of	of	ADP
ftr-484	909	43	a	a	DET
ftr-484	909	44	former	former	ADJ
ftr-484	909	45	method	method	NOUN
ftr-484	909	46	of	of	ADP
ftr-484	909	47	accounting	accounting	NOUN
ftr-484	909	48	.	.	PUNCT
ftr-484	910	1	47	47	NUM
ftr-484	911	1	although	although	SCONJ
ftr-484	911	2	the	the	DET
ftr-484	911	3	taxpayer	taxpayer	NOUN
ftr-484	911	4	happened	happen	VERB
ftr-484	911	5	to	to	PART
ftr-484	911	6	benefit	benefit	VERB
ftr-484	911	7	from	from	ADP
ftr-484	911	8	treating	treat	VERB
ftr-484	911	9	the	the	DET
ftr-484	911	10	puerto	puerto	ADJ
ftr-484	911	11	rican	rican	ADJ
ftr-484	911	12	billfolds	billfold	NOUN
ftr-484	911	13	as	as	ADP
ftr-484	911	14	separate	separate	ADJ
ftr-484	911	15	items	item	NOUN
ftr-484	911	16	,	,	PUNCT
ftr-484	911	17	future	future	ADJ
ftr-484	911	18	benefits	benefit	NOUN
ftr-484	911	19	from	from	ADP
ftr-484	911	20	this	this	DET
ftr-484	911	21	method	method	NOUN
ftr-484	911	22	were	be	AUX
ftr-484	911	23	not	not	PART
ftr-484	911	24	guaranteed	guarantee	VERB
ftr-484	911	25	.	.	PUNCT
ftr-484	912	1	the	the	DET
ftr-484	912	2	taxpayer	taxpayer	NOUN
ftr-484	912	3	's	's	PART
ftr-484	912	4	method	method	NOUN
ftr-484	912	5	is	be	AUX
ftr-484	912	6	consistent	consistent	ADJ
ftr-484	912	7	with	with	ADP
ftr-484	912	8	the	the	DET
ftr-484	912	9	regulations	regulation	NOUN
ftr-484	912	10	and	and	CCONJ
ftr-484	912	11	should	should	AUX
ftr-484	912	12	be	be	AUX
ftr-484	912	13	respected	respect	VERB
ftr-484	912	14	.	.	PUNCT
ftr-484	913	1	48	48	NUM
ftr-484	913	2	as	as	ADP
ftr-484	913	3	in	in	ADP
ftr-484	913	4	other	other	ADJ
ftr-484	913	5	tax	tax	NOUN
ftr-484	913	6	planning	planning	NOUN
ftr-484	913	7	contexts	contexts	NOUN
ftr-484	913	8	,	,	PUNCT
ftr-484	913	9	the	the	DET
ftr-484	913	10	taxpayer	taxpayer	NOUN
ftr-484	913	11	is	be	AUX
ftr-484	913	12	under	under	ADP
ftr-484	913	13	no	no	DET
ftr-484	913	14	obligation	obligation	NOUN
ftr-484	913	15	to	to	PART
ftr-484	913	16	structure	structure	VERB
ftr-484	913	17	its	its	PRON
ftr-484	913	18	affairs	affair	NOUN
ftr-484	913	19	to	to	PART
ftr-484	913	20	pay	pay	VERB
ftr-484	913	21	the	the	DET
ftr-484	913	22	highest	high	ADJ
ftr-484	913	23	amount	amount	NOUN
ftr-484	913	24	of	of	ADP
ftr-484	913	25	tax	tax	NOUN
ftr-484	913	26	or	or	CCONJ
ftr-484	913	27	,	,	PUNCT
ftr-484	913	28	as	as	ADP
ftr-484	913	29	in	in	ADP
ftr-484	913	30	this	this	DET
ftr-484	913	31	case	case	NOUN
ftr-484	913	32	,	,	PUNCT
ftr-484	913	33	to	to	PART
ftr-484	913	34	get	get	VERB
ftr-484	913	35	the	the	DET
ftr-484	913	36	lowest	low	ADJ
ftr-484	913	37	lifo	lifo	NOUN
ftr-484	913	38	benefit	benefit	NOUN
ftr-484	913	39	.	.	PUNCT
ftr-484	914	1	149	149	NUM
ftr-484	914	2	although	although	SCONJ
ftr-484	914	3	amity	amity	NOUN
ftr-484	914	4	leather	leather	NOUN
ftr-484	914	5	reached	reach	VERB
ftr-484	914	6	a	a	DET
ftr-484	914	7	defensible	defensible	ADJ
ftr-484	914	8	result	result	NOUN
ftr-484	914	9	,	,	PUNCT
ftr-484	914	10	the	the	DET
ftr-484	914	11	court	court	NOUN
ftr-484	914	12	's	's	PART
ftr-484	914	13	analysis	analysis	NOUN
ftr-484	914	14	creates	create	VERB
ftr-484	914	15	unresolved	unresolved	ADJ
ftr-484	914	16	questions	question	NOUN
ftr-484	914	17	about	about	ADP
ftr-484	914	18	the	the	DET
ftr-484	914	19	circumstances	circumstance	NOUN
ftr-484	914	20	in	in	ADP
ftr-484	914	21	which	which	PRON
ftr-484	914	22	a	a	DET
ftr-484	914	23	new	new	ADJ
ftr-484	914	24	item	item	NOUN
ftr-484	914	25	may	may	AUX
ftr-484	914	26	arise	arise	VERB
ftr-484	914	27	,	,	PUNCT
ftr-484	914	28	and	and	CCONJ
ftr-484	914	29	whether	whether	SCONJ
ftr-484	914	30	a	a	DET
ftr-484	914	31	taxpayer	taxpayer	NOUN
ftr-484	914	32	must	must	AUX
ftr-484	914	33	treat	treat	VERB
ftr-484	914	34	a	a	DET
ftr-484	914	35	change	change	NOUN
ftr-484	914	36	in	in	ADP
ftr-484	914	37	cost	cost	NOUN
ftr-484	914	38	as	as	ADP
ftr-484	914	39	creating	create	VERB
ftr-484	914	40	a	a	DET
ftr-484	914	41	new	new	ADJ
ftr-484	914	42	item	item	NOUN
ftr-484	914	43	.	.	PUNCT
ftr-484	915	1	the	the	DET
ftr-484	915	2	tax	tax	NOUN
ftr-484	915	3	court	court	NOUN
ftr-484	915	4	's	's	PART
ftr-484	915	5	subsequent	subsequent	ADJ
ftr-484	915	6	decision	decision	NOUN
ftr-484	915	7	in	in	ADP
ftr-484	915	8	hamilton	hamilton	PROPN
ftr-484	915	9	industries	industry	NOUN
ftr-484	915	10	v.	v.	PROPN
ftr-484	915	11	commissioner	commissioner	PROPN
ftr-484	915	12	,	,	PUNCT
ftr-484	915	13	50	50	NUM
ftr-484	915	14	raises	raise	VERB
ftr-484	915	15	similar	similar	ADJ
ftr-484	915	16	questions	question	NOUN
ftr-484	915	17	,	,	PUNCT
ftr-484	915	18	and	and	CCONJ
ftr-484	915	19	creates	create	VERB
ftr-484	915	20	further	further	ADJ
ftr-484	915	21	uncertainty	uncertainty	NOUN
ftr-484	915	22	about	about	ADP
ftr-484	915	23	the	the	DET
ftr-484	915	24	scope	scope	NOUN
ftr-484	915	25	of	of	ADP
ftr-484	915	26	an	an	DET
ftr-484	915	27	item	item	NOUN
ftr-484	915	28	.	.	PUNCT
ftr-484	916	1	hamilton	hamilton	PROPN
ftr-484	916	2	industries	industry	NOUN
ftr-484	916	3	involved	involve	VERB
ftr-484	916	4	the	the	DET
ftr-484	916	5	question	question	NOUN
ftr-484	916	6	of	of	ADP
ftr-484	916	7	whether	whether	SCONJ
ftr-484	916	8	inventory	inventory	NOUN
ftr-484	916	9	purchased	purchase	VERB
ftr-484	916	10	at	at	ADP
ftr-484	916	11	a	a	DET
ftr-484	916	12	bargain	bargain	NOUN
ftr-484	916	13	price	price	NOUN
ftr-484	916	14	in	in	ADP
ftr-484	916	15	the	the	DET
ftr-484	916	16	acquisition	acquisition	NOUN
ftr-484	916	17	of	of	ADP
ftr-484	916	18	a	a	DET
ftr-484	916	19	manufacturing	manufacturing	NOUN
ftr-484	916	20	business	business	NOUN
ftr-484	916	21	could	could	AUX
ftr-484	916	22	be	be	AUX
ftr-484	916	23	treated	treat	VERB
ftr-484	916	24	as	as	ADP
ftr-484	916	25	the	the	DET
ftr-484	916	26	same	same	ADJ
ftr-484	916	27	item	item	NOUN
ftr-484	916	28	as	as	SCONJ
ftr-484	916	29	inventory	inventory	NOUN
ftr-484	916	30	subsequently	subsequently	ADV
ftr-484	916	31	manufactured	manufacture	VERB
ftr-484	916	32	by	by	ADP
ftr-484	916	33	that	that	DET
ftr-484	916	34	business	business	NOUN
ftr-484	916	35	.	.	PUNCT
ftr-484	917	1	5	5	X
ftr-484	917	2	'	'	PUNCT
ftr-484	917	3	the	the	DET
ftr-484	917	4	purchase	purchase	NOUN
ftr-484	917	5	price	price	NOUN
ftr-484	917	6	allocated	allocate	VERB
ftr-484	917	7	146	146	NUM
ftr-484	917	8	.	.	PUNCT
ftr-484	918	1	hamilton	hamilton	PROPN
ftr-484	918	2	indus	indus	PROPN
ftr-484	918	3	.	.	PROPN
ftr-484	918	4	,	,	PUNCT
ftr-484	918	5	inc	inc	PROPN
ftr-484	918	6	.	.	PROPN
ftr-484	919	1	v.	v.	PROPN
ftr-484	919	2	commissioner	commissioner	PROPN
ftr-484	919	3	,	,	PUNCT
ftr-484	919	4	97	97	NUM
ftr-484	919	5	t.c	t.c	NOUN
ftr-484	919	6	.	.	PROPN
ftr-484	919	7	120	120	NUM
ftr-484	919	8	(	(	PUNCT
ftr-484	919	9	1991	1991	NUM
ftr-484	919	10	)	)	PUNCT
ftr-484	919	11	.	.	PUNCT
ftr-484	920	1	147	147	NUM
ftr-484	920	2	.	.	PUNCT
ftr-484	921	1	the	the	DET
ftr-484	921	2	accounting	accounting	NOUN
ftr-484	921	3	method	method	NOUN
ftr-484	921	4	analysis	analysis	NOUN
ftr-484	921	5	of	of	ADP
ftr-484	921	6	a	a	DET
ftr-484	921	7	new	new	ADJ
ftr-484	921	8	item	item	NOUN
ftr-484	921	9	could	could	AUX
ftr-484	921	10	be	be	AUX
ftr-484	921	11	tautological	tautological	ADJ
ftr-484	921	12	,	,	PUNCT
ftr-484	921	13	as	as	SCONJ
ftr-484	921	14	the	the	DET
ftr-484	921	15	failure	failure	NOUN
ftr-484	921	16	to	to	PART
ftr-484	921	17	apply	apply	VERB
ftr-484	921	18	the	the	DET
ftr-484	921	19	existing	exist	VERB
ftr-484	921	20	method	method	NOUN
ftr-484	921	21	of	of	ADP
ftr-484	921	22	accounting	accounting	NOUN
ftr-484	921	23	is	be	AUX
ftr-484	921	24	premised	premise	VERB
ftr-484	921	25	on	on	ADP
ftr-484	921	26	the	the	DET
ftr-484	921	27	determination	determination	NOUN
ftr-484	921	28	that	that	SCONJ
ftr-484	921	29	the	the	DET
ftr-484	921	30	item	item	NOUN
ftr-484	921	31	is	be	AUX
ftr-484	921	32	"	"	PUNCT
ftr-484	921	33	new	new	ADJ
ftr-484	921	34	.	.	PUNCT
ftr-484	921	35	"	"	PUNCT
ftr-484	922	1	148	148	NUM
ftr-484	922	2	.	.	PUNCT
ftr-484	923	1	but	but	CCONJ
ftr-484	923	2	see	see	VERB
ftr-484	923	3	supra	supra	PROPN
ftr-484	923	4	note	note	PROPN
ftr-484	923	5	113	113	NUM
ftr-484	923	6	.	.	PUNCT
ftr-484	923	7	149	149	NUM
ftr-484	923	8	.	.	PUNCT
ftr-484	924	1	see	see	VERB
ftr-484	924	2	helvering	helvere	VERB
ftr-484	924	3	v.	v.	ADP
ftr-484	924	4	gregory	gregory	PROPN
ftr-484	924	5	,	,	PUNCT
ftr-484	924	6	69	69	NUM
ftr-484	924	7	f.2d	f.2d	ADP
ftr-484	924	8	809	809	NUM
ftr-484	924	9	,	,	PUNCT
ftr-484	924	10	810	810	NUM
ftr-484	924	11	(	(	PUNCT
ftr-484	924	12	2d	2d	NUM
ftr-484	924	13	cir	cir	NOUN
ftr-484	924	14	.	.	PUNCT
ftr-484	924	15	1934	1934	NUM
ftr-484	924	16	)	)	PUNCT
ftr-484	925	1	,	,	PUNCT
ftr-484	925	2	aff'd	aff'd	VERB
ftr-484	925	3	sub	sub	PROPN
ftr-484	925	4	.	.	PUNCT
ftr-484	925	5	nom	nom	PROPN
ftr-484	925	6	.	.	PROPN
ftr-484	925	7	,	,	PUNCT
ftr-484	925	8	gregory	gregory	PROPN
ftr-484	925	9	v.	v.	PROPN
ftr-484	925	10	helvering	helvering	PROPN
ftr-484	925	11	,	,	PUNCT
ftr-484	925	12	293	293	NUM
ftr-484	925	13	u.s	u.s	PROPN
ftr-484	925	14	.	.	PROPN
ftr-484	925	15	465	465	NUM
ftr-484	925	16	(	(	PUNCT
ftr-484	925	17	1935	1935	NUM
ftr-484	925	18	)	)	PUNCT
ftr-484	925	19	(	(	PUNCT
ftr-484	925	20	"	"	PUNCT
ftr-484	925	21	any	any	DET
ftr-484	925	22	one	one	NOUN
ftr-484	925	23	may	may	AUX
ftr-484	925	24	so	so	ADV
ftr-484	925	25	arrange	arrange	VERB
ftr-484	925	26	his	his	PRON
ftr-484	925	27	affairs	affair	NOUN
ftr-484	925	28	that	that	SCONJ
ftr-484	925	29	his	his	PRON
ftr-484	925	30	taxes	taxis	NOUN
ftr-484	925	31	shall	shall	AUX
ftr-484	925	32	be	be	AUX
ftr-484	925	33	as	as	ADV
ftr-484	925	34	low	low	ADJ
ftr-484	925	35	as	as	ADP
ftr-484	925	36	possible	possible	ADJ
ftr-484	925	37	;	;	PUNCT
ftr-484	925	38	he	he	PRON
ftr-484	925	39	is	be	AUX
ftr-484	925	40	not	not	PART
ftr-484	925	41	bound	bind	VERB
ftr-484	925	42	to	to	PART
ftr-484	925	43	choose	choose	VERB
ftr-484	925	44	the	the	DET
ftr-484	925	45	pattern	pattern	NOUN
ftr-484	925	46	which	which	PRON
ftr-484	925	47	will	will	AUX
ftr-484	925	48	best	well	ADV
ftr-484	925	49	pay	pay	VERB
ftr-484	925	50	the	the	DET
ftr-484	925	51	treasury	treasury	NOUN
ftr-484	925	52	;	;	PUNCT
ftr-484	925	53	there	there	PRON
ftr-484	925	54	is	be	VERB
ftr-484	925	55	not	not	PART
ftr-484	925	56	even	even	ADV
ftr-484	925	57	a	a	DET
ftr-484	925	58	patriotic	patriotic	ADJ
ftr-484	925	59	duty	duty	NOUN
ftr-484	925	60	to	to	PART
ftr-484	925	61	increase	increase	VERB
ftr-484	925	62	one	one	NUM
ftr-484	925	63	's	's	PART
ftr-484	925	64	taxes	taxis	NOUN
ftr-484	925	65	.	.	PUNCT
ftr-484	926	1	"	"	PUNCT
ftr-484	926	2	)	)	PUNCT
ftr-484	926	3	.	.	PUNCT
ftr-484	927	1	150	150	NUM
ftr-484	927	2	.	.	X
ftr-484	928	1	97	97	NUM
ftr-484	929	1	t.c	t.c	PROPN
ftr-484	929	2	.	.	PROPN
ftr-484	929	3	120	120	NUM
ftr-484	929	4	(	(	PUNCT
ftr-484	929	5	1991	1991	NUM
ftr-484	929	6	)	)	PUNCT
ftr-484	929	7	.	.	PUNCT
ftr-484	930	1	151	151	NUM
ftr-484	930	2	.	.	PUNCT
ftr-484	931	1	the	the	DET
ftr-484	931	2	taxpayer	taxpayer	PROPN
ftr-484	931	3	-	-	PUNCT
ftr-484	931	4	hamilton	hamilton	PROPN
ftr-484	931	5	industries	industry	NOUN
ftr-484	931	6	,	,	PUNCT
ftr-484	931	7	inc.-was	inc.-wa	VERB
ftr-484	931	8	the	the	DET
ftr-484	931	9	successor	successor	NOUN
ftr-484	931	10	in	in	ADP
ftr-484	931	11	interest	interest	NOUN
ftr-484	931	12	to	to	ADP
ftr-484	931	13	mayline	mayline	ADJ
ftr-484	931	14	company	company	PROPN
ftr-484	931	15	,	,	PUNCT
ftr-484	931	16	inc	inc	PROPN
ftr-484	931	17	.	.	PROPN
ftr-484	931	18	,	,	PUNCT
ftr-484	931	19	and	and	CCONJ
ftr-484	931	20	acquisitions	acquisition	NOUN
ftr-484	931	21	of	of	ADP
ftr-484	931	22	both	both	DET
ftr-484	931	23	companies	company	NOUN
ftr-484	931	24	were	be	AUX
ftr-484	931	25	at	at	ADP
ftr-484	931	26	issue	issue	NOUN
ftr-484	931	27	.	.	PUNCT
ftr-484	932	1	i	i	PRON
ftr-484	932	2	d.	d.	PROPN
ftr-484	932	3	at	at	ADP
ftr-484	932	4	120	120	NUM
ftr-484	932	5	.	.	PUNCT
ftr-484	933	1	mayline	mayline	PROPN
ftr-484	933	2	acquired	acquire	VERB
ftr-484	933	3	the	the	DET
ftr-484	933	4	assets	asset	NOUN
ftr-484	933	5	of	of	ADP
ftr-484	933	6	a	a	DET
ftr-484	933	7	manufacturer	manufacturer	NOUN
ftr-484	933	8	of	of	ADP
ftr-484	933	9	drafting	draft	VERB
ftr-484	933	10	equipment	equipment	NOUN
ftr-484	933	11	and	and	CCONJ
ftr-484	933	12	related	relate	VERB
ftr-484	933	13	furniture	furniture	NOUN
ftr-484	933	14	and	and	CCONJ
ftr-484	933	15	accessories	accessory	NOUN
ftr-484	933	16	on	on	ADP
ftr-484	933	17	april	april	PROPN
ftr-484	933	18	29	29	NUM
ftr-484	933	19	,	,	PUNCT
ftr-484	933	20	1975	1975	NUM
ftr-484	933	21	,	,	PUNCT
ftr-484	933	22	and	and	CCONJ
ftr-484	933	23	thereafter	thereafter	ADV
ftr-484	933	24	continued	continue	VERB
ftr-484	933	25	to	to	PART
ftr-484	933	26	operate	operate	VERB
ftr-484	933	27	the	the	DET
ftr-484	933	28	business	business	NOUN
ftr-484	933	29	.	.	PUNCT
ftr-484	934	1	i	i	PRON
ftr-484	934	2	d.	d.	PROPN
ftr-484	934	3	at	at	ADP
ftr-484	934	4	122	122	NUM
ftr-484	934	5	.	.	PUNCT
ftr-484	935	1	mayline	mayline	ADJ
ftr-484	935	2	elected	elect	VERB
ftr-484	935	3	lifo	lifo	NOUN
ftr-484	935	4	for	for	ADP
ftr-484	935	5	its	its	PRON
ftr-484	935	6	taxable	taxable	ADJ
ftr-484	935	7	year	year	NOUN
ftr-484	935	8	ended	end	VERB
ftr-484	935	9	april	april	PROPN
ftr-484	935	10	30	30	NUM
ftr-484	935	11	,	,	PUNCT
ftr-484	935	12	1975	1975	NUM
ftr-484	935	13	,	,	PUNCT
ftr-484	935	14	when	when	SCONJ
ftr-484	935	15	its	its	PRON
ftr-484	935	16	inventory	inventory	NOUN
ftr-484	935	17	consisted	consist	VERB
ftr-484	935	18	only	only	ADV
ftr-484	935	19	of	of	ADP
ftr-484	935	20	the	the	DET
ftr-484	935	21	items	item	NOUN
ftr-484	935	22	acquired	acquire	VERB
ftr-484	935	23	from	from	ADP
ftr-484	935	24	the	the	DET
ftr-484	935	25	former	former	ADJ
ftr-484	935	26	manufacturer	manufacturer	NOUN
ftr-484	935	27	.	.	PUNCT
ftr-484	936	1	i	i	PRON
ftr-484	936	2	d.	d.	PROPN
ftr-484	936	3	hamilton	hamilton	PROPN
ftr-484	936	4	acquired	acquire	VERB
ftr-484	936	5	the	the	DET
ftr-484	936	6	assets	asset	NOUN
ftr-484	936	7	of	of	ADP
ftr-484	936	8	a	a	DET
ftr-484	936	9	manufacturer	manufacturer	NOUN
ftr-484	936	10	of	of	ADP
ftr-484	936	11	laboratory	laboratory	NOUN
ftr-484	936	12	and	and	CCONJ
ftr-484	936	13	hospital	hospital	NOUN
ftr-484	936	14	case	case	NOUN
ftr-484	936	15	goods	good	NOUN
ftr-484	936	16	and	and	CCONJ
ftr-484	936	17	furniture	furniture	NOUN
ftr-484	936	18	on	on	ADP
ftr-484	936	19	june	june	PROPN
ftr-484	936	20	28	28	NUM
ftr-484	936	21	,	,	PUNCT
ftr-484	936	22	1982	1982	NUM
ftr-484	936	23	,	,	PUNCT
ftr-484	936	24	and	and	CCONJ
ftr-484	936	25	thereafter	thereafter	ADV
ftr-484	936	26	continued	continue	VERB
ftr-484	936	27	to	to	PART
ftr-484	936	28	operate	operate	VERB
ftr-484	936	29	the	the	DET
ftr-484	936	30	business	business	NOUN
ftr-484	936	31	.	.	PUNCT
ftr-484	937	1	i	i	PRON
ftr-484	937	2	d.	d.	PROPN
ftr-484	937	3	at	at	ADP
ftr-484	937	4	123	123	NUM
ftr-484	937	5	.	.	PUNCT
ftr-484	938	1	hamilton	hamilton	PROPN
ftr-484	938	2	elected	elect	VERB
ftr-484	938	3	lifo	lifo	NOUN
ftr-484	938	4	for	for	ADP
ftr-484	938	5	its	its	PRON
ftr-484	938	6	taxable	taxable	ADJ
ftr-484	938	7	[	[	X
ftr-484	938	8	vol	vol	NOUN
ftr-484	938	9	2:10	2:10	NUM
ftr-484	938	10	demystifing	demystife	VERB
ftr-484	938	11	lifo	lifo	NOUN
ftr-484	938	12	to	to	ADP
ftr-484	938	13	the	the	DET
ftr-484	938	14	inventories	inventory	NOUN
ftr-484	938	15	was	be	AUX
ftr-484	938	16	considerably	considerably	ADV
ftr-484	938	17	below	below	ADP
ftr-484	938	18	the	the	DET
ftr-484	938	19	fifo	fifo	ADJ
ftr-484	938	20	value	value	NOUN
ftr-484	938	21	in	in	ADP
ftr-484	938	22	the	the	DET
ftr-484	938	23	hands	hand	NOUN
ftr-484	938	24	of	of	ADP
ftr-484	938	25	the	the	DET
ftr-484	938	26	seller	seller	NOUN
ftr-484	938	27	,	,	PUNCT
ftr-484	938	28	reflecting	reflect	VERB
ftr-484	938	29	discounts	discount	NOUN
ftr-484	938	30	of	of	ADP
ftr-484	938	31	60	60	NUM
ftr-484	938	32	to	to	PART
ftr-484	938	33	96	96	NUM
ftr-484	938	34	percent	percent	NOUN
ftr-484	938	35	.	.	PUNCT
ftr-484	939	1	52	52	NUM
ftr-484	939	2	the	the	DET
ftr-484	939	3	taxpayer	taxpayer	NOUN
ftr-484	939	4	elected	elect	VERB
ftr-484	939	5	lifo	lifo	NOUN
ftr-484	939	6	,	,	PUNCT
ftr-484	939	7	using	use	VERB
ftr-484	939	8	a	a	DET
ftr-484	939	9	double	double	ADJ
ftr-484	939	10	-	-	PUNCT
ftr-484	939	11	extension	extension	NOUN
ftr-484	939	12	method	method	NOUN
ftr-484	939	13	and	and	CCONJ
ftr-484	939	14	a	a	DET
ftr-484	939	15	single	single	ADJ
ftr-484	939	16	pool	pool	NOUN
ftr-484	939	17	,	,	PUNCT
ftr-484	939	18	and	and	CCONJ
ftr-484	939	19	treated	treat	VERB
ftr-484	939	20	the	the	DET
ftr-484	939	21	price	price	NOUN
ftr-484	939	22	allocated	allocate	VERB
ftr-484	939	23	to	to	ADP
ftr-484	939	24	the	the	DET
ftr-484	939	25	acquired	acquire	VERB
ftr-484	939	26	inventory	inventory	NOUN
ftr-484	939	27	as	as	ADP
ftr-484	939	28	the	the	DET
ftr-484	939	29	base	base	NOUN
ftr-484	939	30	cost	cost	NOUN
ftr-484	939	31	.	.	PUNCT
ftr-484	939	32	'	'	PUNCT
ftr-484	940	1	in	in	ADP
ftr-484	940	2	subsequent	subsequent	ADJ
ftr-484	940	3	years	year	NOUN
ftr-484	940	4	,	,	PUNCT
ftr-484	940	5	the	the	DET
ftr-484	940	6	taxpayer	taxpayer	NOUN
ftr-484	940	7	's	's	PART
ftr-484	940	8	inventory	inventory	NOUN
ftr-484	940	9	records	record	NOUN
ftr-484	940	10	did	do	AUX
ftr-484	940	11	not	not	PART
ftr-484	940	12	distinguish	distinguish	VERB
ftr-484	940	13	between	between	ADP
ftr-484	940	14	the	the	DET
ftr-484	940	15	products	product	NOUN
ftr-484	940	16	produced	produce	VERB
ftr-484	940	17	after	after	ADP
ftr-484	940	18	the	the	DET
ftr-484	940	19	acquisition	acquisition	NOUN
ftr-484	940	20	and	and	CCONJ
ftr-484	940	21	those	those	PRON
ftr-484	940	22	purchased	purchase	VERB
ftr-484	940	23	from	from	ADP
ftr-484	940	24	the	the	DET
ftr-484	940	25	former	former	ADJ
ftr-484	940	26	manufacturer	manufacturer	NOUN
ftr-484	940	27	.	.	PUNCT
ftr-484	940	28	"	"	PUNCT
ftr-484	941	1	the	the	DET
ftr-484	941	2	taxpayer	taxpayer	NOUN
ftr-484	941	3	treated	treat	VERB
ftr-484	941	4	the	the	DET
ftr-484	941	5	purchased	purchase	VERB
ftr-484	941	6	and	and	CCONJ
ftr-484	941	7	produced	produce	VERB
ftr-484	941	8	products	product	NOUN
ftr-484	941	9	as	as	ADP
ftr-484	941	10	the	the	DET
ftr-484	941	11	same	same	ADJ
ftr-484	941	12	items	item	NOUN
ftr-484	941	13	,	,	PUNCT
ftr-484	941	14	and	and	CCONJ
ftr-484	941	15	double	double	ADV
ftr-484	941	16	-	-	PUNCT
ftr-484	941	17	extended	extend	VERB
ftr-484	941	18	them	they	PRON
ftr-484	941	19	at	at	ADP
ftr-484	941	20	base	base	NOUN
ftr-484	941	21	costs	cost	NOUN
ftr-484	941	22	which	which	PRON
ftr-484	941	23	reflected	reflect	VERB
ftr-484	941	24	the	the	DET
ftr-484	941	25	large	large	ADJ
ftr-484	941	26	discounts	discount	NOUN
ftr-484	941	27	from	from	ADP
ftr-484	941	28	the	the	DET
ftr-484	941	29	then	then	ADV
ftr-484	941	30	-	-	PUNCT
ftr-484	941	31	current	current	ADJ
ftr-484	941	32	costs	cost	NOUN
ftr-484	941	33	at	at	ADP
ftr-484	941	34	the	the	DET
ftr-484	941	35	time	time	NOUN
ftr-484	941	36	of	of	ADP
ftr-484	941	37	the	the	DET
ftr-484	941	38	acquisition	acquisition	NOUN
ftr-484	941	39	.	.	PUNCT
ftr-484	942	1	as	as	ADP
ftr-484	942	2	a	a	DET
ftr-484	942	3	result	result	NOUN
ftr-484	942	4	,	,	PUNCT
ftr-484	942	5	as	as	ADV
ftr-484	942	6	long	long	ADV
ftr-484	942	7	as	as	SCONJ
ftr-484	942	8	the	the	DET
ftr-484	942	9	taxpayer	taxpayer	NOUN
ftr-484	942	10	maintained	maintain	VERB
ftr-484	942	11	the	the	DET
ftr-484	942	12	same	same	ADJ
ftr-484	942	13	or	or	CCONJ
ftr-484	942	14	a	a	DET
ftr-484	942	15	greater	great	ADJ
ftr-484	942	16	inventory	inventory	NOUN
ftr-484	942	17	volume	volume	NOUN
ftr-484	942	18	,	,	PUNCT
ftr-484	942	19	the	the	DET
ftr-484	942	20	basis	basis	NOUN
ftr-484	942	21	of	of	ADP
ftr-484	942	22	this	this	DET
ftr-484	942	23	bargain	bargain	NOUN
ftr-484	942	24	purchase	purchase	NOUN
ftr-484	942	25	would	would	AUX
ftr-484	942	26	be	be	AUX
ftr-484	942	27	carried	carry	VERB
ftr-484	942	28	over	over	ADP
ftr-484	942	29	to	to	ADP
ftr-484	942	30	future	future	ADJ
ftr-484	942	31	years	year	NOUN
ftr-484	942	32	under	under	ADP
ftr-484	942	33	the	the	DET
ftr-484	942	34	lifo	lifo	NOUN
ftr-484	942	35	method	method	NOUN
ftr-484	942	36	,	,	PUNCT
ftr-484	942	37	thereby	thereby	ADV
ftr-484	942	38	deferring	defer	VERB
ftr-484	942	39	substantial	substantial	ADJ
ftr-484	942	40	profits	profit	NOUN
ftr-484	942	41	on	on	ADP
ftr-484	942	42	the	the	DET
ftr-484	942	43	bargain	bargain	NOUN
ftr-484	942	44	-	-	PUNCT
ftr-484	942	45	purchased	purchase	VERB
ftr-484	942	46	inventory	inventory	NOUN
ftr-484	942	47	.	.	PUNCT
ftr-484	943	1	the	the	DET
ftr-484	943	2	commissioner	commissioner	NOUN
ftr-484	943	3	challenged	challenge	VERB
ftr-484	943	4	this	this	DET
ftr-484	943	5	practice	practice	NOUN
ftr-484	943	6	,	,	PUNCT
ftr-484	943	7	arguing	argue	VERB
ftr-484	943	8	that	that	SCONJ
ftr-484	943	9	either	either	CCONJ
ftr-484	943	10	(	(	PUNCT
ftr-484	943	11	1	1	X
ftr-484	943	12	)	)	PUNCT
ftr-484	943	13	the	the	DET
ftr-484	943	14	subsequently	subsequently	ADV
ftr-484	943	15	produced	produce	VERB
ftr-484	943	16	inventory	inventory	NOUN
ftr-484	943	17	should	should	AUX
ftr-484	943	18	not	not	PART
ftr-484	943	19	be	be	AUX
ftr-484	943	20	included	include	VERB
ftr-484	943	21	in	in	ADP
ftr-484	943	22	the	the	DET
ftr-484	943	23	same	same	ADJ
ftr-484	943	24	pool	pool	NOUN
ftr-484	943	25	as	as	ADP
ftr-484	943	26	the	the	DET
ftr-484	943	27	inventory	inventory	NOUN
ftr-484	943	28	purchased	purchase	VERB
ftr-484	943	29	from	from	ADP
ftr-484	943	30	the	the	DET
ftr-484	943	31	former	former	ADJ
ftr-484	943	32	manufacturer	manufacturer	NOUN
ftr-484	943	33	or	or	CCONJ
ftr-484	943	34	(	(	PUNCT
ftr-484	943	35	2	2	NUM
ftr-484	943	36	)	)	PUNCT
ftr-484	943	37	even	even	ADV
ftr-484	943	38	if	if	SCONJ
ftr-484	943	39	they	they	PRON
ftr-484	943	40	were	be	AUX
ftr-484	943	41	pooled	pool	VERB
ftr-484	943	42	together	together	ADV
ftr-484	943	43	,	,	PUNCT
ftr-484	943	44	the	the	DET
ftr-484	943	45	difference	difference	NOUN
ftr-484	943	46	in	in	ADP
ftr-484	943	47	cost	cost	NOUN
ftr-484	943	48	should	should	AUX
ftr-484	943	49	require	require	VERB
ftr-484	943	50	the	the	DET
ftr-484	943	51	purchased	purchase	VERB
ftr-484	943	52	items	item	NOUN
ftr-484	943	53	to	to	PART
ftr-484	943	54	be	be	AUX
ftr-484	943	55	distinct	distinct	ADJ
ftr-484	943	56	from	from	ADP
ftr-484	943	57	the	the	DET
ftr-484	943	58	subsequently	subsequently	ADV
ftr-484	943	59	produced	produce	VERB
ftr-484	943	60	items	item	NOUN
ftr-484	943	61	.	.	PUNCT
ftr-484	943	62	'	'	PUNCT
ftr-484	944	1	5	5	NUM
ftr-484	944	2	either	either	CCONJ
ftr-484	944	3	position	position	NOUN
ftr-484	944	4	effectively	effectively	ADV
ftr-484	944	5	denied	deny	VERB
ftr-484	944	6	deferral	deferral	NOUN
ftr-484	944	7	of	of	ADP
ftr-484	944	8	gain	gain	NOUN
ftr-484	944	9	under	under	ADP
ftr-484	944	10	the	the	DET
ftr-484	944	11	lifo	lifo	NOUN
ftr-484	944	12	method	method	NOUN
ftr-484	944	13	.	.	PUNCT
ftr-484	945	1	if	if	SCONJ
ftr-484	945	2	they	they	PRON
ftr-484	945	3	were	be	AUX
ftr-484	945	4	pooled	pool	VERB
ftr-484	945	5	separately	separately	ADV
ftr-484	945	6	,	,	PUNCT
ftr-484	945	7	the	the	DET
ftr-484	945	8	purchased	purchase	VERB
ftr-484	945	9	item	item	NOUN
ftr-484	945	10	pool	pool	NOUN
ftr-484	945	11	would	would	AUX
ftr-484	945	12	liquidate	liquidate	VERB
ftr-484	945	13	and	and	CCONJ
ftr-484	945	14	the	the	DET
ftr-484	945	15	produced	produce	VERB
ftr-484	945	16	item	item	NOUN
ftr-484	945	17	pool	pool	NOUN
ftr-484	945	18	would	would	AUX
ftr-484	945	19	reflect	reflect	VERB
ftr-484	945	20	a	a	DET
ftr-484	945	21	new	new	ADJ
ftr-484	945	22	base	base	NOUN
ftr-484	945	23	layer	layer	NOUN
ftr-484	945	24	valued	value	VERB
ftr-484	945	25	at	at	ADP
ftr-484	945	26	current	current	ADJ
ftr-484	945	27	-	-	PUNCT
ftr-484	945	28	year	year	NOUN
ftr-484	945	29	costs	cost	NOUN
ftr-484	945	30	.	.	PUNCT
ftr-484	946	1	if	if	SCONJ
ftr-484	946	2	they	they	PRON
ftr-484	946	3	were	be	AUX
ftr-484	946	4	pooled	pool	VERB
ftr-484	946	5	together	together	ADV
ftr-484	946	6	but	but	CCONJ
ftr-484	946	7	treated	treat	VERB
ftr-484	946	8	as	as	ADP
ftr-484	946	9	different	different	ADJ
ftr-484	946	10	items	item	NOUN
ftr-484	946	11	,	,	PUNCT
ftr-484	946	12	and	and	CCONJ
ftr-484	946	13	only	only	ADV
ftr-484	946	14	produced	produce	VERB
ftr-484	946	15	items	item	NOUN
ftr-484	946	16	existed	exist	VERB
ftr-484	946	17	at	at	ADP
ftr-484	946	18	year	year	NOUN
ftr-484	946	19	-	-	PUNCT
ftr-484	946	20	end	end	NOUN
ftr-484	946	21	,	,	PUNCT
ftr-484	946	22	the	the	DET
ftr-484	946	23	base	base	NOUN
ftr-484	946	24	cost	cost	NOUN
ftr-484	946	25	of	of	ADP
ftr-484	946	26	the	the	DET
ftr-484	946	27	produced	produce	VERB
ftr-484	946	28	items	item	NOUN
ftr-484	946	29	would	would	AUX
ftr-484	946	30	have	have	VERB
ftr-484	946	31	to	to	PART
ftr-484	946	32	be	be	AUX
ftr-484	946	33	reconstructed	reconstruct	VERB
ftr-484	946	34	.	.	PUNCT
ftr-484	947	1	reconstructing	reconstruct	VERB
ftr-484	947	2	base	base	NOUN
ftr-484	947	3	costs	cost	NOUN
ftr-484	947	4	using	use	VERB
ftr-484	947	5	costs	cost	NOUN
ftr-484	947	6	of	of	ADP
ftr-484	947	7	production	production	NOUN
ftr-484	947	8	during	during	ADP
ftr-484	947	9	the	the	DET
ftr-484	947	10	year	year	NOUN
ftr-484	947	11	would	would	AUX
ftr-484	947	12	also	also	ADV
ftr-484	947	13	cause	cause	VERB
ftr-484	947	14	the	the	DET
ftr-484	947	15	taxpayer	taxpayer	NOUN
ftr-484	947	16	to	to	PART
ftr-484	947	17	lose	lose	VERB
ftr-484	947	18	all	all	PRON
ftr-484	947	19	(	(	PUNCT
ftr-484	947	20	or	or	CCONJ
ftr-484	947	21	substantially	substantially	ADV
ftr-484	947	22	all	all	PRON
ftr-484	947	23	)	)	PUNCT
ftr-484	947	24	of	of	ADP
ftr-484	947	25	the	the	DET
ftr-484	947	26	benefit	benefit	NOUN
ftr-484	947	27	of	of	ADP
ftr-484	947	28	deferring	defer	VERB
ftr-484	947	29	the	the	DET
ftr-484	947	30	bargain	bargain	NOUN
ftr-484	947	31	element	element	NOUN
ftr-484	947	32	of	of	ADP
ftr-484	947	33	the	the	DET
ftr-484	947	34	purchase	purchase	NOUN
ftr-484	947	35	,	,	PUNCT
ftr-484	947	36	as	as	SCONJ
ftr-484	947	37	the	the	DET
ftr-484	947	38	costs	cost	NOUN
ftr-484	947	39	of	of	ADP
ftr-484	947	40	production	production	NOUN
ftr-484	947	41	were	be	AUX
ftr-484	947	42	considerably	considerably	ADV
ftr-484	947	43	higher	high	ADJ
ftr-484	947	44	than	than	ADP
ftr-484	947	45	the	the	DET
ftr-484	947	46	bargain	bargain	NOUN
ftr-484	947	47	purchase	purchase	NOUN
ftr-484	947	48	costs	cost	NOUN
ftr-484	947	49	.	.	PUNCT
ftr-484	948	1	the	the	DET
ftr-484	948	2	court	court	NOUN
ftr-484	948	3	rejected	reject	VERB
ftr-484	948	4	the	the	DET
ftr-484	948	5	commissioner	commissioner	NOUN
ftr-484	948	6	's	's	PART
ftr-484	948	7	pooling	pool	VERB
ftr-484	948	8	argument	argument	NOUN
ftr-484	948	9	,	,	PUNCT
ftr-484	948	10	allowing	allow	VERB
ftr-484	948	11	the	the	DET
ftr-484	948	12	taxpayer	taxpayer	NOUN
ftr-484	948	13	to	to	PART
ftr-484	948	14	retain	retain	VERB
ftr-484	948	15	a	a	DET
ftr-484	948	16	single	single	ADJ
ftr-484	948	17	pool	pool	NOUN
ftr-484	948	18	for	for	ADP
ftr-484	948	19	both	both	PRON
ftr-484	948	20	purchased	purchase	VERB
ftr-484	948	21	and	and	CCONJ
ftr-484	948	22	produced	produce	VERB
ftr-484	948	23	items	item	NOUN
ftr-484	948	24	.	.	PUNCT
ftr-484	949	1	although	although	SCONJ
ftr-484	949	2	the	the	DET
ftr-484	949	3	regulations	regulation	NOUN
ftr-484	949	4	require	require	VERB
ftr-484	949	5	a	a	DET
ftr-484	949	6	manufacturer	manufacturer	NOUN
ftr-484	949	7	with	with	ADP
ftr-484	949	8	wholesaling	wholesale	VERB
ftr-484	949	9	or	or	CCONJ
ftr-484	949	10	retailing	retailing	NOUN
ftr-484	949	11	operations	operation	NOUN
ftr-484	949	12	to	to	PART
ftr-484	949	13	maintain	maintain	VERB
ftr-484	949	14	separate	separate	ADJ
ftr-484	949	15	pools	pool	NOUN
ftr-484	949	16	for	for	ADP
ftr-484	949	17	its	its	PRON
ftr-484	949	18	manufacturing	manufacturing	NOUN
ftr-484	949	19	and	and	CCONJ
ftr-484	949	20	reselling	resell	VERB
ftr-484	949	21	year	year	NOUN
ftr-484	949	22	ended	end	VERB
ftr-484	949	23	june	june	PROPN
ftr-484	949	24	30	30	NUM
ftr-484	949	25	,	,	PUNCT
ftr-484	949	26	1982	1982	NUM
ftr-484	949	27	,	,	PUNCT
ftr-484	949	28	when	when	SCONJ
ftr-484	949	29	its	its	PRON
ftr-484	949	30	inventory	inventory	NOUN
ftr-484	949	31	"	"	PUNCT
ftr-484	949	32	primarily	primarily	ADV
ftr-484	949	33	"	"	PUNCT
ftr-484	949	34	consisted	consist	VERB
ftr-484	949	35	of	of	ADP
ftr-484	949	36	the	the	DET
ftr-484	949	37	items	item	NOUN
ftr-484	949	38	acquired	acquire	VERB
ftr-484	949	39	from	from	ADP
ftr-484	949	40	the	the	DET
ftr-484	949	41	former	former	ADJ
ftr-484	949	42	manufacturer	manufacturer	NOUN
ftr-484	949	43	.	.	PUNCT
ftr-484	950	1	i	i	PRON
ftr-484	950	2	d.	d.	PROPN
ftr-484	950	3	152	152	NUM
ftr-484	950	4	.	.	PUNCT
ftr-484	951	1	for	for	ADP
ftr-484	951	2	mayline	mayline	ADJ
ftr-484	951	3	,	,	PUNCT
ftr-484	951	4	the	the	DET
ftr-484	951	5	fifo	fifo	ADJ
ftr-484	951	6	value	value	NOUN
ftr-484	951	7	of	of	ADP
ftr-484	951	8	the	the	DET
ftr-484	951	9	inventory	inventory	NOUN
ftr-484	951	10	in	in	ADP
ftr-484	951	11	the	the	DET
ftr-484	951	12	hands	hand	NOUN
ftr-484	951	13	of	of	ADP
ftr-484	951	14	the	the	DET
ftr-484	951	15	seller	seller	NOUN
ftr-484	951	16	was	be	AUX
ftr-484	951	17	$	$	SYM
ftr-484	951	18	2,034,680.48	2,034,680.48	NUM
ftr-484	951	19	,	,	PUNCT
ftr-484	951	20	while	while	SCONJ
ftr-484	951	21	mayline	mayline	ADJ
ftr-484	951	22	allocated	allocate	VERB
ftr-484	951	23	only	only	ADV
ftr-484	951	24	$	$	SYM
ftr-484	951	25	79,028.32	79,028.32	NUM
ftr-484	951	26	of	of	ADP
ftr-484	951	27	the	the	DET
ftr-484	951	28	purchase	purchase	NOUN
ftr-484	951	29	price	price	NOUN
ftr-484	951	30	to	to	ADP
ftr-484	951	31	that	that	DET
ftr-484	951	32	inventory	inventory	NOUN
ftr-484	951	33	.	.	PUNCT
ftr-484	952	1	i	i	PRON
ftr-484	952	2	d.	d.	PROPN
ftr-484	952	3	at	at	ADP
ftr-484	952	4	122	122	NUM
ftr-484	952	5	.	.	PUNCT
ftr-484	953	1	for	for	ADP
ftr-484	953	2	hamilton	hamilton	PROPN
ftr-484	953	3	,	,	PUNCT
ftr-484	953	4	the	the	DET
ftr-484	953	5	fifo	fifo	ADJ
ftr-484	953	6	value	value	NOUN
ftr-484	953	7	of	of	ADP
ftr-484	953	8	the	the	DET
ftr-484	953	9	inventory	inventory	NOUN
ftr-484	953	10	in	in	ADP
ftr-484	953	11	the	the	DET
ftr-484	953	12	hands	hand	NOUN
ftr-484	953	13	of	of	ADP
ftr-484	953	14	the	the	DET
ftr-484	953	15	seller	seller	NOUN
ftr-484	953	16	was	be	AUX
ftr-484	953	17	$	$	SYM
ftr-484	953	18	16,566,320	16,566,320	NUM
ftr-484	953	19	,	,	PUNCT
ftr-484	953	20	while	while	SCONJ
ftr-484	953	21	hamilton	hamilton	PROPN
ftr-484	953	22	allocated	allocate	VERB
ftr-484	953	23	only	only	ADV
ftr-484	953	24	$	$	SYM
ftr-484	953	25	6,550,262	6,550,262	NUM
ftr-484	953	26	of	of	ADP
ftr-484	953	27	the	the	DET
ftr-484	953	28	purchase	purchase	NOUN
ftr-484	953	29	price	price	NOUN
ftr-484	953	30	to	to	ADP
ftr-484	953	31	that	that	DET
ftr-484	953	32	inventory	inventory	NOUN
ftr-484	953	33	.	.	PUNCT
ftr-484	954	1	i	i	PRON
ftr-484	954	2	d.	d.	PROPN
ftr-484	954	3	at	at	ADP
ftr-484	954	4	123	123	NUM
ftr-484	954	5	.	.	PUNCT
ftr-484	955	1	153	153	NUM
ftr-484	955	2	.	.	PUNCT
ftr-484	956	1	i	i	PRON
ftr-484	956	2	d.	d.	PROPN
ftr-484	956	3	at	at	ADP
ftr-484	956	4	122	122	NUM
ftr-484	956	5	-	-	SYM
ftr-484	956	6	24	24	NUM
ftr-484	956	7	.	.	PUNCT
ftr-484	956	8	154	154	NUM
ftr-484	956	9	.	.	PUNCT
ftr-484	957	1	i	i	PRON
ftr-484	957	2	d.	d.	PROPN
ftr-484	957	3	at	at	ADP
ftr-484	957	4	122	122	NUM
ftr-484	957	5	-	-	SYM
ftr-484	957	6	23	23	NUM
ftr-484	957	7	.	.	PUNCT
ftr-484	958	1	with	with	ADP
ftr-484	958	2	regard	regard	NOUN
ftr-484	958	3	to	to	ADP
ftr-484	958	4	the	the	DET
ftr-484	958	5	mayline	mayline	ADJ
ftr-484	958	6	inventory	inventory	NOUN
ftr-484	958	7	,	,	PUNCT
ftr-484	958	8	the	the	DET
ftr-484	958	9	court	court	NOUN
ftr-484	958	10	specifically	specifically	ADV
ftr-484	958	11	found	find	VERB
ftr-484	958	12	that	that	SCONJ
ftr-484	958	13	the	the	DET
ftr-484	958	14	products	product	NOUN
ftr-484	958	15	subsequently	subsequently	ADV
ftr-484	958	16	produced	produce	VERB
ftr-484	958	17	were	be	AUX
ftr-484	958	18	identical	identical	ADJ
ftr-484	958	19	to	to	ADP
ftr-484	958	20	those	those	PRON
ftr-484	958	21	purchased	purchase	VERB
ftr-484	958	22	from	from	ADP
ftr-484	958	23	the	the	DET
ftr-484	958	24	former	former	ADJ
ftr-484	958	25	manufacturer	manufacturer	NOUN
ftr-484	958	26	.	.	PUNCT
ftr-484	959	1	i	i	PRON
ftr-484	959	2	d.	d.	PROPN
ftr-484	959	3	at	at	ADP
ftr-484	959	4	122	122	NUM
ftr-484	959	5	.	.	PROPN
ftr-484	959	6	155	155	NUM
ftr-484	959	7	.	.	PUNCT
ftr-484	960	1	i	i	PRON
ftr-484	960	2	d.	d.	PROPN
ftr-484	960	3	at	at	ADP
ftr-484	960	4	127	127	NUM
ftr-484	960	5	.	.	PUNCT
ftr-484	961	1	19951	19951	NUM
ftr-484	961	2	florida	florida	PROPN
ftr-484	961	3	tax	tax	PROPN
ftr-484	961	4	review	review	NOUN
ftr-484	961	5	activities	activity	NOUN
ftr-484	961	6	,	,	PUNCT
ftr-484	961	7	56	56	NUM
ftr-484	961	8	the	the	DET
ftr-484	961	9	court	court	NOUN
ftr-484	961	10	had	have	AUX
ftr-484	961	11	previously	previously	ADV
ftr-484	961	12	rejected	reject	VERB
ftr-484	961	13	an	an	DET
ftr-484	961	14	attempt	attempt	NOUN
ftr-484	961	15	to	to	PART
ftr-484	961	16	apply	apply	VERB
ftr-484	961	17	these	these	DET
ftr-484	961	18	regulations	regulation	NOUN
ftr-484	961	19	to	to	ADP
ftr-484	961	20	inventory	inventory	NOUN
ftr-484	961	21	purchased	purchase	VERB
ftr-484	961	22	in	in	ADP
ftr-484	961	23	connection	connection	NOUN
ftr-484	961	24	with	with	ADP
ftr-484	961	25	a	a	DET
ftr-484	961	26	business	business	NOUN
ftr-484	961	27	acquisition	acquisition	NOUN
ftr-484	961	28	and	and	CCONJ
ftr-484	961	29	used	use	VERB
ftr-484	961	30	to	to	PART
ftr-484	961	31	carry	carry	VERB
ftr-484	961	32	on	on	ADP
ftr-484	961	33	a	a	DET
ftr-484	961	34	manufacturing	manufacturing	NOUN
ftr-484	961	35	business	business	NOUN
ftr-484	961	36	.	.	PUNCT
ftr-484	962	1	'57	'57	NUM
ftr-484	962	2	although	although	SCONJ
ftr-484	962	3	the	the	DET
ftr-484	962	4	bargain	bargain	NOUN
ftr-484	962	5	purchase	purchase	NOUN
ftr-484	962	6	issue	issue	NOUN
ftr-484	962	7	was	be	AUX
ftr-484	962	8	not	not	PART
ftr-484	962	9	raised	raise	VERB
ftr-484	962	10	in	in	ADP
ftr-484	962	11	the	the	DET
ftr-484	962	12	earlier	early	ADJ
ftr-484	962	13	case	case	NOUN
ftr-484	962	14	,	,	PUNCT
ftr-484	962	15	the	the	DET
ftr-484	962	16	court	court	NOUN
ftr-484	962	17	nevertheless	nevertheless	ADV
ftr-484	962	18	found	find	VERB
ftr-484	962	19	the	the	DET
ftr-484	962	20	situations	situation	NOUN
ftr-484	962	21	indistinguishable	indistinguishable	ADJ
ftr-484	962	22	,	,	PUNCT
ftr-484	962	23	and	and	CCONJ
ftr-484	962	24	therefore	therefore	ADV
ftr-484	962	25	held	hold	VERB
ftr-484	962	26	for	for	ADP
ftr-484	962	27	the	the	DET
ftr-484	962	28	taxpayer	taxpayer	NOUN
ftr-484	962	29	.	.	PUNCT
ftr-484	963	1	58	58	NUM
ftr-484	964	1	the	the	DET
ftr-484	964	2	taxpayer	taxpayer	NOUN
ftr-484	964	3	's	's	PART
ftr-484	964	4	victory	victory	NOUN
ftr-484	964	5	on	on	ADP
ftr-484	964	6	the	the	DET
ftr-484	964	7	pooling	pool	VERB
ftr-484	964	8	issue	issue	NOUN
ftr-484	964	9	was	be	AUX
ftr-484	964	10	pyrrhic	pyrrhic	ADJ
ftr-484	964	11	,	,	PUNCT
ftr-484	964	12	however	however	ADV
ftr-484	964	13	,	,	PUNCT
ftr-484	964	14	as	as	SCONJ
ftr-484	964	15	the	the	DET
ftr-484	964	16	court	court	NOUN
ftr-484	964	17	agreed	agree	VERB
ftr-484	964	18	with	with	ADP
ftr-484	964	19	the	the	DET
ftr-484	964	20	commissioner	commissioner	NOUN
ftr-484	964	21	that	that	SCONJ
ftr-484	964	22	the	the	DET
ftr-484	964	23	purchased	purchase	VERB
ftr-484	964	24	and	and	CCONJ
ftr-484	964	25	produced	produce	VERB
ftr-484	964	26	inventory	inventory	NOUN
ftr-484	964	27	should	should	AUX
ftr-484	964	28	be	be	AUX
ftr-484	964	29	treated	treat	VERB
ftr-484	964	30	as	as	ADP
ftr-484	964	31	separate	separate	ADJ
ftr-484	964	32	items	item	NOUN
ftr-484	964	33	.	.	PUNCT
ftr-484	965	1	in	in	ADP
ftr-484	965	2	analyzing	analyze	VERB
ftr-484	965	3	the	the	DET
ftr-484	965	4	item	item	NOUN
ftr-484	965	5	issue	issue	NOUN
ftr-484	965	6	,	,	PUNCT
ftr-484	965	7	the	the	DET
ftr-484	965	8	court	court	NOUN
ftr-484	965	9	first	first	ADV
ftr-484	965	10	reiterated	reiterate	VERB
ftr-484	965	11	some	some	DET
ftr-484	965	12	principles	principle	NOUN
ftr-484	965	13	about	about	ADP
ftr-484	965	14	the	the	DET
ftr-484	965	15	item	item	NOUN
ftr-484	965	16	concept	concept	NOUN
ftr-484	965	17	from	from	ADP
ftr-484	965	18	wendle	wendle	PROPN
ftr-484	965	19	ford	ford	PROPN
ftr-484	965	20	and	and	CCONJ
ftr-484	965	21	amity	amity	NOUN
ftr-484	965	22	leather	leather	NOUN
ftr-484	965	23	.	.	PUNCT
ftr-484	966	1	in	in	ADP
ftr-484	966	2	[	[	PUNCT
ftr-484	966	3	wendle	wendle	NOUN
ftr-484	966	4	ford	ford	NOUN
ftr-484	966	5	]	]	PUNCT
ftr-484	966	6	,	,	PUNCT
ftr-484	966	7	we	we	PRON
ftr-484	966	8	held	hold	VERB
ftr-484	966	9	that	that	SCONJ
ftr-484	966	10	the	the	DET
ftr-484	966	11	concept	concept	NOUN
ftr-484	966	12	of	of	ADP
ftr-484	966	13	an	an	DET
ftr-484	966	14	item	item	NOUN
ftr-484	966	15	was	be	AUX
ftr-484	966	16	flexible	flexible	ADJ
ftr-484	966	17	enough	enough	ADV
ftr-484	966	18	to	to	PART
ftr-484	966	19	include	include	VERB
ftr-484	966	20	minor	minor	ADJ
ftr-484	966	21	technical	technical	ADJ
ftr-484	966	22	and	and	CCONJ
ftr-484	966	23	stylistic	stylistic	ADJ
ftr-484	966	24	changes	change	NOUN
ftr-484	966	25	made	make	VERB
ftr-484	966	26	in	in	ADP
ftr-484	966	27	a	a	DET
ftr-484	966	28	product	product	NOUN
ftr-484	966	29	over	over	ADP
ftr-484	966	30	time	time	NOUN
ftr-484	966	31	.	.	PUNCT
ftr-484	967	1	furthermore	furthermore	ADV
ftr-484	967	2	,	,	PUNCT
ftr-484	967	3	we	we	PRON
ftr-484	967	4	have	have	AUX
ftr-484	967	5	held	hold	VERB
ftr-484	967	6	[	[	PUNCT
ftr-484	967	7	in	in	ADP
ftr-484	967	8	amity	amity	NOUN
ftr-484	967	9	leather	leather	NOUN
ftr-484	967	10	]	]	PUNCT
ftr-484	967	11	that	that	SCONJ
ftr-484	967	12	the	the	DET
ftr-484	967	13	definition	definition	NOUN
ftr-484	967	14	of	of	ADP
ftr-484	967	15	the	the	DET
ftr-484	967	16	term	term	NOUN
ftr-484	967	17	must	must	AUX
ftr-484	967	18	not	not	PART
ftr-484	967	19	be	be	AUX
ftr-484	967	20	so	so	ADV
ftr-484	967	21	narrow	narrow	ADJ
ftr-484	967	22	as	as	SCONJ
ftr-484	967	23	to	to	PART
ftr-484	967	24	impose	impose	VERB
ftr-484	967	25	unreasonable	unreasonable	ADJ
ftr-484	967	26	administrative	administrative	ADJ
ftr-484	967	27	burdens	burden	NOUN
ftr-484	967	28	upon	upon	SCONJ
ftr-484	967	29	taxpayers	taxpayer	NOUN
ftr-484	967	30	,	,	PUNCT
ftr-484	967	31	thus	thus	ADV
ftr-484	967	32	rendering	render	VERB
ftr-484	967	33	impractical	impractical	ADJ
ftr-484	967	34	the	the	DET
ftr-484	967	35	taxpayer	taxpayer	NOUN
ftr-484	967	36	's	's	PART
ftr-484	967	37	use	use	NOUN
ftr-484	967	38	of	of	ADP
ftr-484	967	39	the	the	DET
ftr-484	967	40	double	double	ADJ
ftr-484	967	41	-	-	PUNCT
ftr-484	967	42	extension	extension	NOUN
ftr-484	967	43	method	method	NOUN
ftr-484	967	44	of	of	ADP
ftr-484	967	45	dollar	dollar	NOUN
ftr-484	967	46	value	value	NOUN
ftr-484	967	47	lifo	lifo	NOUN
ftr-484	967	48	inventory	inventory	NOUN
ftr-484	967	49	valuation	valuation	NOUN
ftr-484	967	50	.	.	PUNCT
ftr-484	968	1	59	59	NUM
ftr-484	968	2	in	in	ADP
ftr-484	968	3	hamilton	hamilton	PROPN
ftr-484	968	4	,	,	PUNCT
ftr-484	968	5	these	these	DET
ftr-484	968	6	principles	principle	NOUN
ftr-484	968	7	seem	seem	VERB
ftr-484	968	8	to	to	PART
ftr-484	968	9	support	support	VERB
ftr-484	968	10	the	the	DET
ftr-484	968	11	taxpayer	taxpayer	NOUN
ftr-484	968	12	's	's	PART
ftr-484	968	13	position	position	NOUN
ftr-484	968	14	,	,	PUNCT
ftr-484	968	15	as	as	SCONJ
ftr-484	968	16	the	the	DET
ftr-484	968	17	taxpayer	taxpayer	NOUN
ftr-484	968	18	did	do	AUX
ftr-484	968	19	not	not	PART
ftr-484	968	20	maintain	maintain	VERB
ftr-484	968	21	records	record	NOUN
ftr-484	968	22	that	that	PRON
ftr-484	968	23	segregated	segregate	VERB
ftr-484	968	24	purchased	purchase	VERB
ftr-484	968	25	and	and	CCONJ
ftr-484	968	26	produced	produce	VERB
ftr-484	968	27	items	item	NOUN
ftr-484	968	28	,	,	PUNCT
ftr-484	968	29	and	and	CCONJ
ftr-484	968	30	they	they	PRON
ftr-484	968	31	were	be	AUX
ftr-484	968	32	physically	physically	ADV
ftr-484	968	33	identical	identical	ADJ
ftr-484	968	34	.	.	PUNCT
ftr-484	969	1	however	however	ADV
ftr-484	969	2	,	,	PUNCT
ftr-484	969	3	the	the	DET
ftr-484	969	4	court	court	NOUN
ftr-484	969	5	dismissed	dismiss	VERB
ftr-484	969	6	the	the	DET
ftr-484	969	7	taxpayer	taxpayer	NOUN
ftr-484	969	8	's	's	PART
ftr-484	969	9	argument	argument	NOUN
ftr-484	969	10	that	that	SCONJ
ftr-484	969	11	separate	separate	ADJ
ftr-484	969	12	accounting	accounting	NOUN
ftr-484	969	13	would	would	AUX
ftr-484	969	14	be	be	AUX
ftr-484	969	15	too	too	ADV
ftr-484	969	16	burdensome	burdensome	ADJ
ftr-484	969	17	,	,	PUNCT
ftr-484	969	18	noting	note	VERB
ftr-484	969	19	that	that	SCONJ
ftr-484	969	20	"	"	PUNCT
ftr-484	969	21	the	the	DET
ftr-484	969	22	difficulty	difficulty	NOUN
ftr-484	969	23	petitioner	petitioner	NOUN
ftr-484	969	24	faces	face	VERB
ftr-484	969	25	is	be	AUX
ftr-484	969	26	largely	largely	ADV
ftr-484	969	27	of	of	ADP
ftr-484	969	28	its	its	PRON
ftr-484	969	29	own	own	ADJ
ftr-484	969	30	making	making	NOUN
ftr-484	969	31	.	.	PUNCT
ftr-484	970	1	"	"	PUNCT
ftr-484	970	2	''	''	PUNCT
ftr-484	970	3	the	the	DET
ftr-484	970	4	court	court	NOUN
ftr-484	970	5	stated	state	VERB
ftr-484	970	6	that	that	SCONJ
ftr-484	970	7	the	the	DET
ftr-484	970	8	inventory	inventory	NOUN
ftr-484	970	9	purchased	purchase	VERB
ftr-484	970	10	in	in	ADP
ftr-484	970	11	connection	connection	NOUN
ftr-484	970	12	with	with	ADP
ftr-484	970	13	these	these	DET
ftr-484	970	14	business	business	NOUN
ftr-484	970	15	acquisitions	acquisition	NOUN
ftr-484	970	16	"	"	PUNCT
ftr-484	970	17	could	could	AUX
ftr-484	970	18	have	have	AUX
ftr-484	970	19	been	be	AUX
ftr-484	970	20	tracked	track	VERB
ftr-484	970	21	as	as	SCONJ
ftr-484	970	22	it	it	PRON
ftr-484	970	23	was	be	AUX
ftr-484	970	24	liquidated	liquidate	VERB
ftr-484	970	25	by	by	ADP
ftr-484	970	26	sales	sale	NOUN
ftr-484	970	27	in	in	ADP
ftr-484	970	28	the	the	DET
ftr-484	970	29	course	course	NOUN
ftr-484	970	30	of	of	ADP
ftr-484	970	31	[	[	PUNCT
ftr-484	970	32	taxpayer	taxpayer	NOUN
ftr-484	970	33	's	's	PART
ftr-484	970	34	]	]	X
ftr-484	970	35	business	business	NOUN
ftr-484	970	36	.	.	PUNCT
ftr-484	971	1	"	"	PUNCT
ftr-484	971	2	'	'	PUNCT
ftr-484	971	3	6'1	6'1	NUM
ftr-484	971	4	in	in	ADP
ftr-484	971	5	other	other	ADJ
ftr-484	971	6	words	word	NOUN
ftr-484	971	7	,	,	PUNCT
ftr-484	971	8	the	the	DET
ftr-484	971	9	court	court	NOUN
ftr-484	971	10	suggested	suggest	VERB
ftr-484	971	11	that	that	SCONJ
ftr-484	971	12	the	the	DET
ftr-484	971	13	taxpayer	taxpayer	NOUN
ftr-484	971	14	should	should	AUX
ftr-484	971	15	have	have	AUX
ftr-484	971	16	applied	apply	VERB
ftr-484	971	17	a	a	DET
ftr-484	971	18	specific	specific	ADJ
ftr-484	971	19	identification	identification	NOUN
ftr-484	971	20	method	method	NOUN
ftr-484	971	21	to	to	ADP
ftr-484	971	22	its	its	PRON
ftr-484	971	23	inventory	inventory	NOUN
ftr-484	971	24	,	,	PUNCT
ftr-484	971	25	even	even	ADV
ftr-484	971	26	though	though	SCONJ
ftr-484	971	27	the	the	DET
ftr-484	971	28	regulations	regulation	NOUN
ftr-484	971	29	recognize	recognize	VERB
ftr-484	971	30	that	that	SCONJ
ftr-484	971	31	this	this	PRON
ftr-484	971	32	is	be	AUX
ftr-484	971	33	generally	generally	ADV
ftr-484	971	34	not	not	PART
ftr-484	971	35	possible	possible	ADJ
ftr-484	971	36	.	.	PUNCT
ftr-484	972	1	62	62	NUM
ftr-484	972	2	by	by	ADP
ftr-484	972	3	failing	fail	VERB
ftr-484	972	4	to	to	PART
ftr-484	972	5	track	track	VERB
ftr-484	972	6	these	these	DET
ftr-484	972	7	costs	cost	NOUN
ftr-484	972	8	specifically	specifically	ADV
ftr-484	972	9	,	,	PUNCT
ftr-484	972	10	the	the	DET
ftr-484	972	11	taxpayer	taxpayer	NOUN
ftr-484	972	12	was	be	AUX
ftr-484	972	13	forced	force	VERB
ftr-484	972	14	to	to	PART
ftr-484	972	15	accept	accept	VERB
ftr-484	972	16	the	the	DET
ftr-484	972	17	commissioner	commissioner	NOUN
ftr-484	972	18	's	's	PART
ftr-484	972	19	assumption	assumption	NOUN
ftr-484	972	20	that	that	SCONJ
ftr-484	972	21	the	the	DET
ftr-484	972	22	purchased	purchase	VERB
ftr-484	972	23	goods	good	NOUN
ftr-484	972	24	were	be	AUX
ftr-484	972	25	sold	sell	VERB
ftr-484	972	26	first	first	ADV
ftr-484	972	27	and	and	CCONJ
ftr-484	972	28	that	that	SCONJ
ftr-484	972	29	all	all	DET
ftr-484	972	30	remaining	remain	VERB
ftr-484	972	31	inventory	inventory	NOUN
ftr-484	972	32	was	be	AUX
ftr-484	972	33	156	156	NUM
ftr-484	972	34	.	.	PUNCT
ftr-484	973	1	see	see	VERB
ftr-484	973	2	regs	reg	NOUN
ftr-484	973	3	.	.	PUNCT
ftr-484	974	1	§	§	PROPN
ftr-484	974	2	1.472	1.472	NUM
ftr-484	974	3	-	-	SYM
ftr-484	974	4	8(b	8(b	NUM
ftr-484	974	5	)	)	PUNCT
ftr-484	974	6	,	,	PUNCT
ftr-484	974	7	(	(	PUNCT
ftr-484	974	8	c	c	X
ftr-484	974	9	)	)	PUNCT
ftr-484	974	10	;	;	PUNCT
ftr-484	974	11	see	see	VERB
ftr-484	974	12	also	also	ADV
ftr-484	974	13	amity	amity	NOUN
ftr-484	974	14	leather	leather	NOUN
ftr-484	974	15	products	product	NOUN
ftr-484	974	16	co.	co.	PROPN
ftr-484	975	1	v.	v.	PROPN
ftr-484	975	2	commissioner	commissioner	PROPN
ftr-484	975	3	,	,	PUNCT
ftr-484	975	4	82	82	NUM
ftr-484	975	5	t.c	t.c	PROPN
ftr-484	975	6	.	.	PROPN
ftr-484	975	7	726	726	NUM
ftr-484	975	8	,	,	PUNCT
ftr-484	975	9	734	734	NUM
ftr-484	975	10	-	-	SYM
ftr-484	975	11	36	36	NUM
ftr-484	975	12	(	(	PUNCT
ftr-484	975	13	1984	1984	NUM
ftr-484	975	14	)	)	PUNCT
ftr-484	975	15	.	.	PUNCT
ftr-484	976	1	157	157	NUM
ftr-484	976	2	.	.	PUNCT
ftr-484	977	1	ufe	ufe	PROPN
ftr-484	977	2	,	,	PUNCT
ftr-484	977	3	inc	inc	PROPN
ftr-484	977	4	.	.	PROPN
ftr-484	978	1	v.	v.	PROPN
ftr-484	978	2	commissioner	commissioner	PROPN
ftr-484	978	3	,	,	PUNCT
ftr-484	978	4	92	92	NUM
ftr-484	978	5	t.c	t.c	PROPN
ftr-484	978	6	.	.	PROPN
ftr-484	978	7	1314	1314	NUM
ftr-484	978	8	,	,	PUNCT
ftr-484	978	9	1320	1320	NUM
ftr-484	978	10	,	,	PUNCT
ftr-484	978	11	1322	1322	NUM
ftr-484	978	12	(	(	PUNCT
ftr-484	978	13	1989	1989	NUM
ftr-484	978	14	)	)	PUNCT
ftr-484	978	15	.	.	PUNCT
ftr-484	979	1	some	some	DET
ftr-484	979	2	commentators	commentator	NOUN
ftr-484	979	3	have	have	AUX
ftr-484	979	4	also	also	ADV
ftr-484	979	5	questioned	question	VERB
ftr-484	979	6	a	a	DET
ftr-484	979	7	literal	literal	ADJ
ftr-484	979	8	interpretation	interpretation	NOUN
ftr-484	979	9	of	of	ADP
ftr-484	979	10	the	the	DET
ftr-484	979	11	requirement	requirement	NOUN
ftr-484	979	12	for	for	ADP
ftr-484	979	13	separate	separate	ADJ
ftr-484	979	14	wholesale	wholesale	ADJ
ftr-484	979	15	/	/	SYM
ftr-484	979	16	retail	retail	ADJ
ftr-484	979	17	pools	pool	NOUN
ftr-484	979	18	when	when	SCONJ
ftr-484	979	19	a	a	DET
ftr-484	979	20	manufacturer	manufacturer	NOUN
ftr-484	979	21	purchases	purchase	VERB
ftr-484	979	22	parts	part	NOUN
ftr-484	979	23	and	and	CCONJ
ftr-484	979	24	uses	use	VERB
ftr-484	979	25	them	they	PRON
ftr-484	979	26	to	to	PART
ftr-484	979	27	effect	effect	VERB
ftr-484	979	28	incidental	incidental	ADJ
ftr-484	979	29	sales	sale	NOUN
ftr-484	979	30	for	for	ADP
ftr-484	979	31	replacement	replacement	NOUN
ftr-484	979	32	or	or	CCONJ
ftr-484	979	33	warranty	warranty	NOUN
ftr-484	979	34	purposes	purpose	NOUN
ftr-484	979	35	.	.	PUNCT
ftr-484	980	1	see	see	VERB
ftr-484	980	2	raymond	raymond	PROPN
ftr-484	980	3	a.	a.	PROPN
ftr-484	980	4	hoffman	hoffman	PROPN
ftr-484	980	5	,	,	PUNCT
ftr-484	980	6	inventories	inventory	NOUN
ftr-484	980	7	233	233	NUM
ftr-484	980	8	(	(	PUNCT
ftr-484	980	9	1962	1962	NUM
ftr-484	980	10	)	)	PUNCT
ftr-484	980	11	.	.	PUNCT
ftr-484	981	1	158	158	X
ftr-484	981	2	.	.	PUNCT
ftr-484	981	3	hamilton	hamilton	PROPN
ftr-484	981	4	indus	indus	PROPN
ftr-484	981	5	.	.	PROPN
ftr-484	981	6	,	,	PUNCT
ftr-484	981	7	97	97	NUM
ftr-484	981	8	t.c	t.c	PROPN
ftr-484	981	9	.	.	PUNCT
ftr-484	982	1	at	at	ADP
ftr-484	982	2	134	134	NUM
ftr-484	982	3	-	-	SYM
ftr-484	982	4	35	35	NUM
ftr-484	982	5	.	.	PUNCT
ftr-484	982	6	159	159	NUM
ftr-484	982	7	.	.	PUNCT
ftr-484	983	1	i	i	PRON
ftr-484	983	2	d.	d.	PROPN
ftr-484	983	3	at	at	ADP
ftr-484	983	4	135	135	NUM
ftr-484	983	5	.	.	PUNCT
ftr-484	983	6	160	160	NUM
ftr-484	983	7	.	.	PUNCT
ftr-484	984	1	i	i	PRON
ftr-484	984	2	d.	d.	PROPN
ftr-484	984	3	at	at	ADP
ftr-484	984	4	139	139	NUM
ftr-484	984	5	.	.	PUNCT
ftr-484	984	6	161	161	NUM
ftr-484	984	7	.	.	PUNCT
ftr-484	985	1	i	i	PRON
ftr-484	985	2	d.	d.	PROPN
ftr-484	985	3	162	162	NUM
ftr-484	985	4	.	.	PUNCT
ftr-484	986	1	see	see	VERB
ftr-484	986	2	supra	supra	ADJ
ftr-484	986	3	text	text	NOUN
ftr-484	986	4	accompanying	accompanying	ADJ
ftr-484	986	5	note	note	NOUN
ftr-484	986	6	5	5	NUM
ftr-484	986	7	.	.	PUNCT
ftr-484	987	1	[	[	X
ftr-484	987	2	vol	vol	NOUN
ftr-484	987	3	2:10	2:10	NUM
ftr-484	987	4	demnystifting	demnystifte	VERB
ftr-484	987	5	lifo	lifo	NOUN
ftr-484	987	6	comprised	comprise	VERB
ftr-484	987	7	of	of	ADP
ftr-484	987	8	new	new	ADJ
ftr-484	987	9	items	item	NOUN
ftr-484	987	10	.	.	PUNCT
ftr-484	988	1	63	63	NUM
ftr-484	988	2	however	however	ADV
ftr-484	988	3	,	,	PUNCT
ftr-484	988	4	the	the	DET
ftr-484	988	5	assumption	assumption	NOUN
ftr-484	988	6	that	that	SCONJ
ftr-484	988	7	the	the	DET
ftr-484	988	8	first	first	ADJ
ftr-484	988	9	items	item	NOUN
ftr-484	988	10	in	in	ADP
ftr-484	988	11	inventory	inventory	NOUN
ftr-484	988	12	were	be	AUX
ftr-484	988	13	sold	sell	VERB
ftr-484	988	14	first	first	ADV
ftr-484	988	15	is	be	AUX
ftr-484	988	16	contrary	contrary	ADJ
ftr-484	988	17	to	to	ADP
ftr-484	988	18	the	the	DET
ftr-484	988	19	lifo	lifo	NOUN
ftr-484	988	20	cost	cost	NOUN
ftr-484	988	21	flow	flow	NOUN
ftr-484	988	22	assumption	assumption	NOUN
ftr-484	988	23	.	.	PUNCT
ftr-484	989	1	the	the	DET
ftr-484	989	2	court	court	NOUN
ftr-484	989	3	looked	look	VERB
ftr-484	989	4	to	to	ADP
ftr-484	989	5	its	its	PRON
ftr-484	989	6	previous	previous	ADJ
ftr-484	989	7	decision	decision	NOUN
ftr-484	989	8	in	in	ADP
ftr-484	989	9	amity	amity	NOUN
ftr-484	989	10	leather	leather	NOUN
ftr-484	989	11	to	to	PART
ftr-484	989	12	justify	justify	VERB
ftr-484	989	13	distinguishing	distinguish	VERB
ftr-484	989	14	the	the	DET
ftr-484	989	15	purchased	purchase	VERB
ftr-484	989	16	and	and	CCONJ
ftr-484	989	17	produced	produce	VERB
ftr-484	989	18	inventory	inventory	NOUN
ftr-484	989	19	based	base	VERB
ftr-484	989	20	on	on	ADP
ftr-484	989	21	the	the	DET
ftr-484	989	22	differences	difference	NOUN
ftr-484	989	23	in	in	ADP
ftr-484	989	24	cost	cost	NOUN
ftr-484	989	25	.	.	PUNCT
ftr-484	990	1	according	accord	VERB
ftr-484	990	2	to	to	ADP
ftr-484	990	3	the	the	DET
ftr-484	990	4	court	court	NOUN
ftr-484	990	5	,	,	PUNCT
ftr-484	990	6	hamilton	hamilton	PROPN
ftr-484	990	7	presents	present	VERB
ftr-484	990	8	the	the	DET
ftr-484	990	9	converse	converse	NOUN
ftr-484	990	10	of	of	ADP
ftr-484	990	11	the	the	DET
ftr-484	990	12	situation	situation	NOUN
ftr-484	990	13	in	in	ADP
ftr-484	990	14	amity	amity	NOUN
ftr-484	990	15	leather	leather	NOUN
ftr-484	990	16	in	in	ADP
ftr-484	990	17	the	the	DET
ftr-484	990	18	sense	sense	NOUN
ftr-484	990	19	that	that	SCONJ
ftr-484	990	20	"	"	PUNCT
ftr-484	990	21	more	more	ADV
ftr-484	990	22	expensive	expensive	ADJ
ftr-484	990	23	"	"	PUNCT
ftr-484	990	24	goods	good	NOUN
ftr-484	990	25	are	be	AUX
ftr-484	990	26	substituted	substitute	VERB
ftr-484	990	27	for	for	ADP
ftr-484	990	28	"	"	PUNCT
ftr-484	990	29	less	less	ADV
ftr-484	990	30	expensive	expensive	ADJ
ftr-484	990	31	"	"	PUNCT
ftr-484	990	32	goods	good	NOUN
ftr-484	990	33	,	,	PUNCT
ftr-484	990	34	but	but	CCONJ
ftr-484	990	35	the	the	DET
ftr-484	990	36	two	two	NUM
ftr-484	990	37	situations	situation	NOUN
ftr-484	990	38	are	be	AUX
ftr-484	990	39	otherwise	otherwise	ADV
ftr-484	990	40	analogous	analogous	ADJ
ftr-484	990	41	.	.	PUNCT
ftr-484	991	1	"6	"6	NOUN
ftr-484	991	2	first	first	ADV
ftr-484	991	3	,	,	PUNCT
ftr-484	991	4	the	the	DET
ftr-484	991	5	court	court	NOUN
ftr-484	991	6	asserted	assert	VERB
ftr-484	991	7	that	that	SCONJ
ftr-484	991	8	the	the	DET
ftr-484	991	9	cost	cost	NOUN
ftr-484	991	10	increases	increase	NOUN
ftr-484	991	11	were	be	AUX
ftr-484	991	12	something	something	PRON
ftr-484	991	13	other	other	ADJ
ftr-484	991	14	than	than	ADP
ftr-484	991	15	inflation	inflation	NOUN
ftr-484	991	16	:	:	PUNCT
ftr-484	991	17	the	the	DET
ftr-484	991	18	difference	difference	NOUN
ftr-484	991	19	between	between	ADP
ftr-484	991	20	petitioner	petitioner	NOUN
ftr-484	991	21	's	's	PART
ftr-484	991	22	base	base	ADJ
ftr-484	991	23	year	year	NOUN
ftr-484	991	24	inventory	inventory	NOUN
ftr-484	991	25	cost	cost	NOUN
ftr-484	991	26	and	and	CCONJ
ftr-484	991	27	inventory	inventory	NOUN
ftr-484	991	28	cost	cost	NOUN
ftr-484	991	29	incurred	incur	VERB
ftr-484	991	30	after	after	SCONJ
ftr-484	991	31	the	the	DET
ftr-484	991	32	acquisitions	acquisition	NOUN
ftr-484	991	33	is	be	AUX
ftr-484	991	34	not	not	PART
ftr-484	991	35	attributable	attributable	ADJ
ftr-484	991	36	to	to	ADP
ftr-484	991	37	inflation	inflation	NOUN
ftr-484	991	38	,	,	PUNCT
ftr-484	991	39	but	but	CCONJ
ftr-484	991	40	rather	rather	ADV
ftr-484	991	41	to	to	ADP
ftr-484	991	42	the	the	DET
ftr-484	991	43	artificially	artificially	ADV
ftr-484	991	44	low	low	ADJ
ftr-484	991	45	value	value	NOUN
ftr-484	991	46	assigned	assign	VERB
ftr-484	991	47	base	base	NOUN
ftr-484	991	48	year	year	NOUN
ftr-484	991	49	inventory	inventory	NOUN
ftr-484	991	50	as	as	SCONJ
ftr-484	991	51	compared	compare	VERB
ftr-484	991	52	to	to	ADP
ftr-484	991	53	the	the	DET
ftr-484	991	54	cost	cost	NOUN
ftr-484	991	55	of	of	ADP
ftr-484	991	56	subsequently	subsequently	ADV
ftr-484	991	57	purchasing	purchase	VERB
ftr-484	991	58	or	or	CCONJ
ftr-484	991	59	producing	produce	VERB
ftr-484	991	60	such	such	ADJ
ftr-484	991	61	inventory	inventory	NOUN
ftr-484	991	62	at	at	ADP
ftr-484	991	63	prevailing	prevail	VERB
ftr-484	991	64	market	market	NOUN
ftr-484	991	65	prices	price	NOUN
ftr-484	991	66	.	.	PUNCT
ftr-484	992	1	the	the	DET
ftr-484	992	2	consequence	consequence	NOUN
ftr-484	992	3	of	of	ADP
ftr-484	992	4	permitting	permit	VERB
ftr-484	992	5	such	such	ADJ
ftr-484	992	6	replacement	replacement	NOUN
ftr-484	992	7	is	be	AUX
ftr-484	992	8	an	an	DET
ftr-484	992	9	increase	increase	NOUN
ftr-484	992	10	in	in	ADP
ftr-484	992	11	the	the	DET
ftr-484	992	12	cost	cost	NOUN
ftr-484	992	13	of	of	ADP
ftr-484	992	14	goods	good	NOUN
ftr-484	992	15	sold	sell	VERB
ftr-484	992	16	,	,	PUNCT
ftr-484	992	17	resulting	result	VERB
ftr-484	992	18	in	in	ADP
ftr-484	992	19	an	an	DET
ftr-484	992	20	understatement	understatement	NOUN
ftr-484	992	21	of	of	ADP
ftr-484	992	22	petitioner	petitioner	NOUN
ftr-484	992	23	's	's	PART
ftr-484	992	24	income	income	NOUN
ftr-484	992	25	.	.	PUNCT
ftr-484	993	1	6	6	NUM
ftr-484	993	2	'	'	NUM
ftr-484	993	3	the	the	DET
ftr-484	993	4	basis	basis	NOUN
ftr-484	993	5	for	for	ADP
ftr-484	993	6	this	this	DET
ftr-484	993	7	determination	determination	NOUN
ftr-484	993	8	is	be	AUX
ftr-484	993	9	highly	highly	ADV
ftr-484	993	10	questionable	questionable	ADJ
ftr-484	993	11	,	,	PUNCT
ftr-484	993	12	as	as	SCONJ
ftr-484	993	13	the	the	DET
ftr-484	993	14	taxpayer	taxpayer	NOUN
ftr-484	993	15	's	's	PART
ftr-484	993	16	practice	practice	NOUN
ftr-484	993	17	appears	appear	VERB
ftr-484	993	18	inconsistent	inconsistent	ADJ
ftr-484	993	19	with	with	ADP
ftr-484	993	20	the	the	DET
ftr-484	993	21	court	court	NOUN
ftr-484	993	22	's	's	PART
ftr-484	993	23	own	own	ADJ
ftr-484	993	24	definition	definition	NOUN
ftr-484	993	25	of	of	ADP
ftr-484	993	26	inflation	inflation	NOUN
ftr-484	993	27	:	:	PUNCT
ftr-484	993	28	by	by	ADP
ftr-484	993	29	matching	match	VERB
ftr-484	993	30	the	the	DET
ftr-484	993	31	cost	cost	NOUN
ftr-484	993	32	of	of	ADP
ftr-484	993	33	the	the	DET
ftr-484	993	34	most	most	ADV
ftr-484	993	35	recently	recently	ADV
ftr-484	993	36	purchased	purchase	VERB
ftr-484	993	37	goods	good	NOUN
ftr-484	993	38	with	with	ADP
ftr-484	993	39	current	current	ADJ
ftr-484	993	40	sales	sale	NOUN
ftr-484	993	41	revenue	revenue	NOUN
ftr-484	993	42	,	,	PUNCT
ftr-484	993	43	the	the	DET
ftr-484	993	44	lifo	lifo	NOUN
ftr-484	993	45	convention	convention	NOUN
ftr-484	993	46	removes	remove	VERB
ftr-484	993	47	from	from	ADP
ftr-484	993	48	current	current	ADJ
ftr-484	993	49	earnings	earning	NOUN
ftr-484	993	50	any	any	DET
ftr-484	993	51	artificial	artificial	ADJ
ftr-484	993	52	profits	profit	NOUN
ftr-484	993	53	attributable	attributable	ADJ
ftr-484	993	54	to	to	ADP
ftr-484	993	55	inflationary	inflationary	ADJ
ftr-484	993	56	increases	increase	NOUN
ftr-484	993	57	in	in	ADP
ftr-484	993	58	inventory	inventory	NOUN
ftr-484	993	59	costs	cost	NOUN
ftr-484	993	60	.	.	PUNCT
ftr-484	994	1	the	the	DET
ftr-484	994	2	subject	subject	ADJ
ftr-484	994	3	inflation	inflation	NOUN
ftr-484	994	4	is	be	AUX
ftr-484	994	5	the	the	DET
ftr-484	994	6	rise	rise	NOUN
ftr-484	994	7	in	in	ADP
ftr-484	994	8	the	the	DET
ftr-484	994	9	taxpayer	taxpayer	NOUN
ftr-484	994	10	's	's	PART
ftr-484	994	11	own	own	ADJ
ftr-484	994	12	inventory	inventory	NOUN
ftr-484	994	13	cost	cost	NOUN
ftr-484	994	14	,	,	PUNCT
ftr-484	994	15	not	not	PART
ftr-484	994	16	the	the	DET
ftr-484	994	17	overall	overall	ADJ
ftr-484	994	18	increase	increase	NOUN
ftr-484	994	19	of	of	ADP
ftr-484	994	20	prices	price	NOUN
ftr-484	994	21	in	in	ADP
ftr-484	994	22	the	the	DET
ftr-484	994	23	economy	economy	NOUN
ftr-484	994	24	.	.	PUNCT
ftr-484	994	25	"	"	PUNCT
ftr-484	995	1	the	the	DET
ftr-484	995	2	cost	cost	NOUN
ftr-484	995	3	increases	increase	NOUN
ftr-484	995	4	affected	affect	VERB
ftr-484	995	5	by	by	ADP
ftr-484	995	6	the	the	DET
ftr-484	995	7	lifo	lifo	NOUN
ftr-484	995	8	method	method	NOUN
ftr-484	995	9	are	be	AUX
ftr-484	995	10	the	the	DET
ftr-484	995	11	taxpayer	taxpayer	NOUN
ftr-484	995	12	's	's	PART
ftr-484	995	13	own	own	ADJ
ftr-484	995	14	cost	cost	NOUN
ftr-484	995	15	increases	increase	NOUN
ftr-484	995	16	,	,	PUNCT
ftr-484	995	17	not	not	PART
ftr-484	995	18	a	a	DET
ftr-484	995	19	measure	measure	NOUN
ftr-484	995	20	of	of	ADP
ftr-484	995	21	general	general	ADJ
ftr-484	995	22	changes	change	NOUN
ftr-484	995	23	in	in	ADP
ftr-484	995	24	the	the	DET
ftr-484	995	25	price	price	NOUN
ftr-484	995	26	level	level	NOUN
ftr-484	995	27	.	.	PUNCT
ftr-484	996	1	the	the	DET
ftr-484	996	2	lifo	lifo	NOUN
ftr-484	996	3	method	method	NOUN
ftr-484	996	4	as	as	SCONJ
ftr-484	996	5	applied	apply	VERB
ftr-484	996	6	by	by	ADP
ftr-484	996	7	the	the	DET
ftr-484	996	8	taxpayer	taxpayer	NOUN
ftr-484	996	9	in	in	ADP
ftr-484	996	10	hamilton	hamilton	PROPN
ftr-484	996	11	treated	treat	VERB
ftr-484	996	12	the	the	DET
ftr-484	996	13	"	"	PUNCT
ftr-484	996	14	bargain	bargain	NOUN
ftr-484	996	15	"	"	PUNCT
ftr-484	996	16	cost	cost	NOUN
ftr-484	996	17	as	as	ADP
ftr-484	996	18	its	its	PRON
ftr-484	996	19	initial	initial	ADJ
ftr-484	996	20	investment	investment	NOUN
ftr-484	996	21	in	in	ADP
ftr-484	996	22	inventory	inventory	NOUN
ftr-484	996	23	,	,	PUNCT
ftr-484	996	24	and	and	CCONJ
ftr-484	996	25	deferred	deferred	ADJ
ftr-484	996	26	recognition	recognition	NOUN
ftr-484	996	27	of	of	ADP
ftr-484	996	28	any	any	DET
ftr-484	996	29	profit	profit	NOUN
ftr-484	996	30	on	on	ADP
ftr-484	996	31	that	that	DET
ftr-484	996	32	investment	investment	NOUN
ftr-484	996	33	until	until	SCONJ
ftr-484	996	34	that	that	DET
ftr-484	996	35	inventory	inventory	NOUN
ftr-484	996	36	was	be	AUX
ftr-484	996	37	liquidated	liquidate	VERB
ftr-484	996	38	.	.	PUNCT
ftr-484	997	1	this	this	DET
ftr-484	997	2	result	result	NOUN
ftr-484	997	3	is	be	AUX
ftr-484	997	4	entirely	entirely	ADV
ftr-484	997	5	consistent	consistent	ADJ
ftr-484	997	6	with	with	ADP
ftr-484	997	7	the	the	DET
ftr-484	997	8	lifo	lifo	NOUN
ftr-484	997	9	method	method	NOUN
ftr-484	997	10	and	and	CCONJ
ftr-484	997	11	the	the	DET
ftr-484	997	12	physical	physical	ADJ
ftr-484	997	13	capital	capital	NOUN
ftr-484	997	14	maintenance	maintenance	NOUN
ftr-484	997	15	approach	approach	NOUN
ftr-484	997	16	to	to	ADP
ftr-484	997	17	income	income	NOUN
ftr-484	997	18	measurement	measurement	NOUN
ftr-484	997	19	.	.	PUNCT
ftr-484	998	1	nevertheless	nevertheless	ADV
ftr-484	998	2	,	,	PUNCT
ftr-484	998	3	the	the	DET
ftr-484	998	4	court	court	NOUN
ftr-484	998	5	viewed	view	VERB
ftr-484	998	6	the	the	DET
ftr-484	998	7	taxpayer	taxpayer	NOUN
ftr-484	998	8	's	's	PART
ftr-484	998	9	approach	approach	NOUN
ftr-484	998	10	as	as	ADP
ftr-484	998	11	failing	fail	VERB
ftr-484	998	12	to	to	PART
ftr-484	998	13	reflect	reflect	VERB
ftr-484	998	14	income	income	NOUN
ftr-484	998	15	clearly	clearly	ADV
ftr-484	998	16	.	.	PUNCT
ftr-484	999	1	as	as	SCONJ
ftr-484	999	2	the	the	DET
ftr-484	999	3	court	court	NOUN
ftr-484	999	4	correctly	correctly	ADV
ftr-484	999	5	observed	observe	VERB
ftr-484	999	6	,	,	PUNCT
ftr-484	999	7	163	163	NUM
ftr-484	999	8	.	.	PUNCT
ftr-484	1000	1	hamilton	hamilton	PROPN
ftr-484	1000	2	indus	indus	PROPN
ftr-484	1000	3	.	.	PROPN
ftr-484	1000	4	,	,	PUNCT
ftr-484	1000	5	97	97	NUM
ftr-484	1000	6	t.c	t.c	PROPN
ftr-484	1000	7	.	.	PUNCT
ftr-484	1001	1	at	at	ADP
ftr-484	1001	2	140	140	NUM
ftr-484	1001	3	.	.	NOUN
ftr-484	1001	4	164	164	NUM
ftr-484	1001	5	.	.	PUNCT
ftr-484	1002	1	i	i	PRON
ftr-484	1002	2	d.	d.	VERB
ftr-484	1002	3	at	at	ADP
ftr-484	1002	4	136	136	NUM
ftr-484	1002	5	-	-	SYM
ftr-484	1002	6	37	37	NUM
ftr-484	1002	7	(	(	PUNCT
ftr-484	1002	8	quoting	quote	VERB
ftr-484	1002	9	amity	amity	NOUN
ftr-484	1002	10	leather	leather	NOUN
ftr-484	1002	11	products	product	NOUN
ftr-484	1002	12	co.	co.	PROPN
ftr-484	1003	1	v.	v.	PROPN
ftr-484	1003	2	commissioner	commissioner	PROPN
ftr-484	1003	3	.	.	PUNCT
ftr-484	1004	1	82	82	NUM
ftr-484	1004	2	t.c	t.c	PROPN
ftr-484	1004	3	.	.	PROPN
ftr-484	1004	4	726	726	NUM
ftr-484	1004	5	,	,	PUNCT
ftr-484	1004	6	733	733	NUM
ftr-484	1004	7	-	-	SYM
ftr-484	1004	8	34	34	NUM
ftr-484	1004	9	(	(	PUNCT
ftr-484	1004	10	1984	1984	NUM
ftr-484	1004	11	)	)	PUNCT
ftr-484	1004	12	)	)	PUNCT
ftr-484	1004	13	.	.	PUNCT
ftr-484	1005	1	165	165	NUM
ftr-484	1005	2	.	.	PUNCT
ftr-484	1006	1	i	i	PRON
ftr-484	1006	2	d.	d.	PROPN
ftr-484	1006	3	at	at	ADP
ftr-484	1006	4	137	137	NUM
ftr-484	1006	5	.	.	PUNCT
ftr-484	1007	1	166	166	NUM
ftr-484	1007	2	.	.	PUNCT
ftr-484	1008	1	i	i	PRON
ftr-484	1008	2	d.	d.	PROPN
ftr-484	1008	3	at	at	ADP
ftr-484	1008	4	130	130	NUM
ftr-484	1008	5	(	(	PUNCT
ftr-484	1008	6	citation	citation	NOUN
ftr-484	1008	7	omitted	omit	VERB
ftr-484	1008	8	)	)	PUNCT
ftr-484	1008	9	.	.	PUNCT
ftr-484	1009	1	19951	19951	NUM
ftr-484	1009	2	florida	florida	PROPN
ftr-484	1009	3	tax	tax	NOUN
ftr-484	1009	4	review	review	NOUN
ftr-484	1009	5	if	if	SCONJ
ftr-484	1009	6	petitioner	petitioner	NOUN
ftr-484	1009	7	were	be	AUX
ftr-484	1009	8	permitted	permit	VERB
ftr-484	1009	9	to	to	PART
ftr-484	1009	10	combine	combine	VERB
ftr-484	1009	11	the	the	DET
ftr-484	1009	12	bargain	bargain	NOUN
ftr-484	1009	13	cost	cost	NOUN
ftr-484	1009	14	inventory	inventory	NOUN
ftr-484	1009	15	with	with	ADP
ftr-484	1009	16	goods	good	NOUN
ftr-484	1009	17	carried	carry	VERB
ftr-484	1009	18	at	at	ADP
ftr-484	1009	19	higher	high	ADJ
ftr-484	1009	20	cost	cost	NOUN
ftr-484	1009	21	,	,	PUNCT
ftr-484	1009	22	representing	represent	VERB
ftr-484	1009	23	the	the	DET
ftr-484	1009	24	current	current	ADJ
ftr-484	1009	25	costs	cost	NOUN
ftr-484	1009	26	of	of	ADP
ftr-484	1009	27	production	production	NOUN
ftr-484	1009	28	,	,	PUNCT
ftr-484	1009	29	petitioner	petitioner	NOUN
ftr-484	1009	30	could	could	AUX
ftr-484	1009	31	postpone	postpone	VERB
ftr-484	1009	32	recognition	recognition	NOUN
ftr-484	1009	33	of	of	ADP
ftr-484	1009	34	the	the	DET
ftr-484	1009	35	gain	gain	NOUN
ftr-484	1009	36	realized	realize	VERB
ftr-484	1009	37	on	on	ADP
ftr-484	1009	38	disposal	disposal	NOUN
ftr-484	1009	39	of	of	ADP
ftr-484	1009	40	the	the	DET
ftr-484	1009	41	bargain	bargain	NOUN
ftr-484	1009	42	cost	cost	NOUN
ftr-484	1009	43	inventory	inventory	NOUN
ftr-484	1009	44	until	until	ADP
ftr-484	1009	45	such	such	ADJ
ftr-484	1009	46	time	time	NOUN
ftr-484	1009	47	as	as	SCONJ
ftr-484	1009	48	it	it	PRON
ftr-484	1009	49	decided	decide	VERB
ftr-484	1009	50	to	to	PART
ftr-484	1009	51	permit	permit	VERB
ftr-484	1009	52	a	a	DET
ftr-484	1009	53	liquidation	liquidation	NOUN
ftr-484	1009	54	of	of	ADP
ftr-484	1009	55	inventory	inventory	NOUN
ftr-484	1009	56	,	,	PUNCT
ftr-484	1009	57	thus	thus	ADV
ftr-484	1009	58	allowing	allow	VERB
ftr-484	1009	59	such	such	ADJ
ftr-484	1009	60	bargain	bargain	NOUN
ftr-484	1009	61	cost	cost	NOUN
ftr-484	1009	62	to	to	PART
ftr-484	1009	63	flow	flow	VERB
ftr-484	1009	64	into	into	ADP
ftr-484	1009	65	cost	cost	NOUN
ftr-484	1009	66	of	of	ADP
ftr-484	1009	67	goods	good	NOUN
ftr-484	1009	68	sold.167	sold.167	ADJ
ftr-484	1009	69	but	but	CCONJ
ftr-484	1009	70	,	,	PUNCT
ftr-484	1009	71	this	this	PRON
ftr-484	1009	72	is	be	AUX
ftr-484	1009	73	precisely	precisely	ADV
ftr-484	1009	74	the	the	DET
ftr-484	1009	75	treatment	treatment	NOUN
ftr-484	1009	76	that	that	PRON
ftr-484	1009	77	is	be	AUX
ftr-484	1009	78	allowed	allow	VERB
ftr-484	1009	79	to	to	ADP
ftr-484	1009	80	taxpayers	taxpayer	NOUN
ftr-484	1009	81	under	under	ADP
ftr-484	1009	82	the	the	DET
ftr-484	1009	83	lifo	lifo	NOUN
ftr-484	1009	84	method	method	NOUN
ftr-484	1009	85	.	.	PUNCT
ftr-484	1010	1	68	68	NUM
ftr-484	1010	2	apparently	apparently	ADV
ftr-484	1010	3	,	,	PUNCT
ftr-484	1010	4	the	the	DET
ftr-484	1010	5	court	court	NOUN
ftr-484	1010	6	was	be	AUX
ftr-484	1010	7	most	most	ADV
ftr-484	1010	8	concerned	concerned	ADJ
ftr-484	1010	9	with	with	ADP
ftr-484	1010	10	matching	match	VERB
ftr-484	1010	11	the	the	DET
ftr-484	1010	12	bargain	bargain	NOUN
ftr-484	1010	13	cost	cost	NOUN
ftr-484	1010	14	to	to	ADP
ftr-484	1010	15	the	the	DET
ftr-484	1010	16	sales	sale	NOUN
ftr-484	1010	17	revenue	revenue	NOUN
ftr-484	1010	18	from	from	ADP
ftr-484	1010	19	the	the	DET
ftr-484	1010	20	goods	good	NOUN
ftr-484	1010	21	in	in	ADP
ftr-484	1010	22	the	the	DET
ftr-484	1010	23	year	year	NOUN
ftr-484	1010	24	they	they	PRON
ftr-484	1010	25	were	be	AUX
ftr-484	1010	26	presumably	presumably	ADV
ftr-484	1010	27	sold	sell	VERB
ftr-484	1010	28	:	:	PUNCT
ftr-484	1010	29	in	in	ADP
ftr-484	1010	30	order	order	NOUN
ftr-484	1010	31	to	to	PART
ftr-484	1010	32	clearly	clearly	ADV
ftr-484	1010	33	reflect	reflect	VERB
ftr-484	1010	34	income	income	NOUN
ftr-484	1010	35	,	,	PUNCT
ftr-484	1010	36	petitioner	petitioner	NOUN
ftr-484	1010	37	should	should	AUX
ftr-484	1010	38	be	be	AUX
ftr-484	1010	39	required	require	VERB
ftr-484	1010	40	to	to	PART
ftr-484	1010	41	recognize	recognize	VERB
ftr-484	1010	42	the	the	DET
ftr-484	1010	43	gain	gain	NOUN
ftr-484	1010	44	inherent	inherent	ADJ
ftr-484	1010	45	in	in	ADP
ftr-484	1010	46	the	the	DET
ftr-484	1010	47	bargain	bargain	NOUN
ftr-484	1010	48	cost	cost	NOUN
ftr-484	1010	49	inventory	inventory	NOUN
ftr-484	1010	50	at	at	ADP
ftr-484	1010	51	the	the	DET
ftr-484	1010	52	time	time	NOUN
ftr-484	1010	53	such	such	ADJ
ftr-484	1010	54	gain	gain	NOUN
ftr-484	1010	55	is	be	AUX
ftr-484	1010	56	realized	realize	VERB
ftr-484	1010	57	,	,	PUNCT
ftr-484	1010	58	rather	rather	ADV
ftr-484	1010	59	than	than	ADP
ftr-484	1010	60	at	at	ADP
ftr-484	1010	61	a	a	DET
ftr-484	1010	62	later	later	ADJ
ftr-484	1010	63	time	time	NOUN
ftr-484	1010	64	of	of	ADP
ftr-484	1010	65	petitioner	petitioner	NOUN
ftr-484	1010	66	's	's	PART
ftr-484	1010	67	choosing	choosing	NOUN
ftr-484	1010	68	.	.	PUNCT
ftr-484	1011	1	such	such	DET
ftr-484	1011	2	a	a	DET
ftr-484	1011	3	requirement	requirement	NOUN
ftr-484	1011	4	is	be	AUX
ftr-484	1011	5	in	in	ADP
ftr-484	1011	6	harmony	harmony	NOUN
ftr-484	1011	7	with	with	ADP
ftr-484	1011	8	the	the	DET
ftr-484	1011	9	matching	matching	NOUN
ftr-484	1011	10	principle	principle	NOUN
ftr-484	1011	11	which	which	PRON
ftr-484	1011	12	is	be	AUX
ftr-484	1011	13	at	at	ADP
ftr-484	1011	14	the	the	DET
ftr-484	1011	15	heart	heart	NOUN
ftr-484	1011	16	of	of	ADP
ftr-484	1011	17	the	the	DET
ftr-484	1011	18	inventory	inventory	NOUN
ftr-484	1011	19	accounting	accounting	NOUN
ftr-484	1011	20	rules	rule	NOUN
ftr-484	1011	21	.	.	PUNCT
ftr-484	1012	1	to	to	PART
ftr-484	1012	2	hold	hold	VERB
ftr-484	1012	3	otherwise	otherwise	ADV
ftr-484	1012	4	would	would	AUX
ftr-484	1012	5	permit	permit	VERB
ftr-484	1012	6	petitioner	petitioner	NOUN
ftr-484	1012	7	to	to	PART
ftr-484	1012	8	include	include	VERB
ftr-484	1012	9	the	the	DET
ftr-484	1012	10	cost	cost	NOUN
ftr-484	1012	11	increases	increase	NOUN
ftr-484	1012	12	attributable	attributable	ADJ
ftr-484	1012	13	to	to	ADP
ftr-484	1012	14	the	the	DET
ftr-484	1012	15	replacement	replacement	NOUN
ftr-484	1012	16	of	of	ADP
ftr-484	1012	17	bargain	bargain	NOUN
ftr-484	1012	18	cost	cost	NOUN
ftr-484	1012	19	inventory	inventory	NOUN
ftr-484	1012	20	with	with	ADP
ftr-484	1012	21	inventory	inventory	NOUN
ftr-484	1012	22	produced	produce	VERB
ftr-484	1012	23	at	at	ADP
ftr-484	1012	24	prevailing	prevail	VERB
ftr-484	1012	25	market	market	NOUN
ftr-484	1012	26	prices	price	NOUN
ftr-484	1012	27	in	in	ADP
ftr-484	1012	28	the	the	DET
ftr-484	1012	29	cost	cost	NOUN
ftr-484	1012	30	of	of	ADP
ftr-484	1012	31	goods	good	NOUN
ftr-484	1012	32	sold	sell	VERB
ftr-484	1012	33	as	as	SCONJ
ftr-484	1012	34	though	though	SCONJ
ftr-484	1012	35	such	such	ADJ
ftr-484	1012	36	cost	cost	NOUN
ftr-484	1012	37	increases	increase	NOUN
ftr-484	1012	38	were	be	AUX
ftr-484	1012	39	attributable	attributable	ADJ
ftr-484	1012	40	to	to	ADP
ftr-484	1012	41	inflation	inflation	NOUN
ftr-484	1012	42	.	.	PUNCT
ftr-484	1013	1	the	the	DET
ftr-484	1013	2	lifo	lifo	NOUN
ftr-484	1013	3	method	method	NOUN
ftr-484	1013	4	was	be	AUX
ftr-484	1013	5	not	not	PART
ftr-484	1013	6	intended	intend	VERB
ftr-484	1013	7	to	to	PART
ftr-484	1013	8	permit	permit	VERB
ftr-484	1013	9	taxpayers	taxpayer	NOUN
ftr-484	1013	10	to	to	PART
ftr-484	1013	11	include	include	VERB
ftr-484	1013	12	in	in	ADP
ftr-484	1013	13	cost	cost	NOUN
ftr-484	1013	14	of	of	ADP
ftr-484	1013	15	goods	good	NOUN
ftr-484	1013	16	sold	sell	VERB
ftr-484	1013	17	cost	cost	NOUN
ftr-484	1013	18	increases	increase	NOUN
ftr-484	1013	19	attributable	attributable	ADJ
ftr-484	1013	20	to	to	ADP
ftr-484	1013	21	the	the	DET
ftr-484	1013	22	replacement	replacement	NOUN
ftr-484	1013	23	of	of	ADP
ftr-484	1013	24	goods	good	NOUN
ftr-484	1013	25	with	with	ADP
ftr-484	1013	26	low	low	ADJ
ftr-484	1013	27	cost	cost	NOUN
ftr-484	1013	28	characteristics	characteristic	NOUN
ftr-484	1013	29	with	with	ADP
ftr-484	1013	30	goods	good	NOUN
ftr-484	1013	31	possessing	possess	VERB
ftr-484	1013	32	higher	high	ADJ
ftr-484	1013	33	cost	cost	NOUN
ftr-484	1013	34	characteristics	characteristic	NOUN
ftr-484	1013	35	.	.	PUNCT
ftr-484	1013	36	'	'	PUNCT
ftr-484	1014	1	69	69	NUM
ftr-484	1014	2	the	the	DET
ftr-484	1014	3	matching	matching	ADJ
ftr-484	1014	4	principle	principle	NOUN
ftr-484	1014	5	applied	apply	VERB
ftr-484	1014	6	by	by	ADP
ftr-484	1014	7	the	the	DET
ftr-484	1014	8	court	court	NOUN
ftr-484	1014	9	,	,	PUNCT
ftr-484	1014	10	which	which	PRON
ftr-484	1014	11	the	the	DET
ftr-484	1014	12	court	court	NOUN
ftr-484	1014	13	identified	identify	VERB
ftr-484	1014	14	as	as	ADP
ftr-484	1014	15	"	"	PUNCT
ftr-484	1014	16	at	at	ADP
ftr-484	1014	17	the	the	DET
ftr-484	1014	18	heart	heart	NOUN
ftr-484	1014	19	of	of	ADP
ftr-484	1014	20	the	the	DET
ftr-484	1014	21	inventory	inventory	NOUN
ftr-484	1014	22	accounting	accounting	NOUN
ftr-484	1014	23	rules	rule	NOUN
ftr-484	1014	24	,	,	PUNCT
ftr-484	1014	25	"	"	PUNCT
ftr-484	1014	26	is	be	AUX
ftr-484	1014	27	not	not	PART
ftr-484	1014	28	the	the	DET
ftr-484	1014	29	matching	match	VERB
ftr-484	1014	30	principle	principle	NOUN
ftr-484	1014	31	associated	associate	VERB
ftr-484	1014	32	with	with	ADP
ftr-484	1014	33	the	the	DET
ftr-484	1014	34	lifo	lifo	NOUN
ftr-484	1014	35	method	method	NOUN
ftr-484	1014	36	.	.	PUNCT
ftr-484	1015	1	lifo	lifo	NOUN
ftr-484	1015	2	is	be	AUX
ftr-484	1015	3	intended	intend	VERB
ftr-484	1015	4	to	to	PART
ftr-484	1015	5	match	match	VERB
ftr-484	1015	6	current	current	ADJ
ftr-484	1015	7	costs	cost	NOUN
ftr-484	1015	8	with	with	ADP
ftr-484	1015	9	current	current	ADJ
ftr-484	1015	10	revenues	revenue	NOUN
ftr-484	1015	11	,	,	PUNCT
ftr-484	1015	12	which	which	PRON
ftr-484	1015	13	in	in	ADP
ftr-484	1015	14	these	these	DET
ftr-484	1015	15	circumstances	circumstance	NOUN
ftr-484	1015	16	is	be	AUX
ftr-484	1015	17	accomplished	accomplish	VERB
ftr-484	1015	18	by	by	ADP
ftr-484	1015	19	the	the	DET
ftr-484	1015	20	taxpayer	taxpayer	NOUN
ftr-484	1015	21	's	's	PART
ftr-484	1015	22	approach	approach	NOUN
ftr-484	1015	23	.	.	PUNCT
ftr-484	1016	1	7	7	NUM
ftr-484	1016	2	'	'	NUM
ftr-484	1016	3	167	167	NUM
ftr-484	1016	4	.	.	PUNCT
ftr-484	1017	1	i	i	PRON
ftr-484	1017	2	d.	d.	PROPN
ftr-484	1017	3	at	at	ADP
ftr-484	1017	4	138	138	NUM
ftr-484	1017	5	.	.	PUNCT
ftr-484	1017	6	168	168	NUM
ftr-484	1017	7	.	.	PUNCT
ftr-484	1018	1	curiously	curiously	ADV
ftr-484	1018	2	,	,	PUNCT
ftr-484	1018	3	the	the	DET
ftr-484	1018	4	court	court	NOUN
ftr-484	1018	5	analogizes	analogize	VERB
ftr-484	1018	6	the	the	DET
ftr-484	1018	7	taxpayer	taxpayer	NOUN
ftr-484	1018	8	's	's	PART
ftr-484	1018	9	method	method	NOUN
ftr-484	1018	10	to	to	ADP
ftr-484	1018	11	the	the	DET
ftr-484	1018	12	"	"	PUNCT
ftr-484	1018	13	base	base	ADJ
ftr-484	1018	14	stock	stock	NOUN
ftr-484	1018	15	"	"	PUNCT
ftr-484	1018	16	method	method	NOUN
ftr-484	1018	17	,	,	PUNCT
ftr-484	1018	18	which	which	PRON
ftr-484	1018	19	it	it	PRON
ftr-484	1018	20	points	point	VERB
ftr-484	1018	21	out	out	ADP
ftr-484	1018	22	"	"	PUNCT
ftr-484	1018	23	is	be	AUX
ftr-484	1018	24	not	not	PART
ftr-484	1018	25	a	a	DET
ftr-484	1018	26	permissible	permissible	ADJ
ftr-484	1018	27	method	method	NOUN
ftr-484	1018	28	of	of	ADP
ftr-484	1018	29	tax	tax	NOUN
ftr-484	1018	30	accounting	accounting	NOUN
ftr-484	1018	31	because	because	SCONJ
ftr-484	1018	32	it	it	PRON
ftr-484	1018	33	'	'	PUNCT
ftr-484	1018	34	obscures	obscure	VERB
ftr-484	1018	35	the	the	DET
ftr-484	1018	36	true	true	ADJ
ftr-484	1018	37	gain	gain	NOUN
ftr-484	1018	38	or	or	CCONJ
ftr-484	1018	39	loss	loss	NOUN
ftr-484	1018	40	of	of	ADP
ftr-484	1018	41	the	the	DET
ftr-484	1018	42	year	year	NOUN
ftr-484	1018	43	and	and	CCONJ
ftr-484	1018	44	,	,	PUNCT
ftr-484	1018	45	thus	thus	ADV
ftr-484	1018	46	,	,	PUNCT
ftr-484	1018	47	misrepresents	misrepresent	VERB
ftr-484	1018	48	the	the	DET
ftr-484	1018	49	facts	fact	NOUN
ftr-484	1018	50	.	.	PUNCT
ftr-484	1019	1	"	"	PUNCT
ftr-484	1019	2	'	'	PUNCT
ftr-484	1019	3	hamilton	hamilton	PROPN
ftr-484	1019	4	indus	indus	PROPN
ftr-484	1019	5	.	.	PROPN
ftr-484	1019	6	,	,	PUNCT
ftr-484	1019	7	97	97	NUM
ftr-484	1019	8	t.c	t.c	PROPN
ftr-484	1019	9	.	.	PUNCT
ftr-484	1020	1	at	at	ADP
ftr-484	1020	2	138	138	NUM
ftr-484	1020	3	n.5	n.5	SYM
ftr-484	1020	4	(	(	PUNCT
ftr-484	1020	5	quoting	quote	VERB
ftr-484	1020	6	lucas	lucas	PROPN
ftr-484	1020	7	v.	v.	PROPN
ftr-484	1020	8	kansas	kansas	PROPN
ftr-484	1020	9	city	city	PROPN
ftr-484	1020	10	structural	structural	PROPN
ftr-484	1020	11	steel	steel	PROPN
ftr-484	1020	12	co.	co.	PROPN
ftr-484	1020	13	,	,	PUNCT
ftr-484	1020	14	281	281	NUM
ftr-484	1020	15	u.s	u.s	PROPN
ftr-484	1020	16	.	.	PROPN
ftr-484	1020	17	264	264	NUM
ftr-484	1020	18	,	,	PUNCT
ftr-484	1020	19	269	269	NUM
ftr-484	1020	20	(	(	PUNCT
ftr-484	1020	21	1930	1930	NUM
ftr-484	1020	22	)	)	PUNCT
ftr-484	1020	23	)	)	PUNCT
ftr-484	1020	24	.	.	PUNCT
ftr-484	1021	1	lifo	lifo	NOUN
ftr-484	1021	2	has	have	VERB
ftr-484	1021	3	conceptual	conceptual	ADJ
ftr-484	1021	4	origins	origin	NOUN
ftr-484	1021	5	in	in	ADP
ftr-484	1021	6	the	the	DET
ftr-484	1021	7	base	base	NOUN
ftr-484	1021	8	-	-	PUNCT
ftr-484	1021	9	stock	stock	NOUN
ftr-484	1021	10	method	method	NOUN
ftr-484	1021	11	,	,	PUNCT
ftr-484	1021	12	but	but	CCONJ
ftr-484	1021	13	the	the	DET
ftr-484	1021	14	rejection	rejection	NOUN
ftr-484	1021	15	of	of	ADP
ftr-484	1021	16	the	the	DET
ftr-484	1021	17	basestock	basestock	NOUN
ftr-484	1021	18	method	method	NOUN
ftr-484	1021	19	is	be	AUX
ftr-484	1021	20	hardly	hardly	ADV
ftr-484	1021	21	relevant	relevant	ADJ
ftr-484	1021	22	to	to	ADP
ftr-484	1021	23	the	the	DET
ftr-484	1021	24	validity	validity	NOUN
ftr-484	1021	25	of	of	ADP
ftr-484	1021	26	the	the	DET
ftr-484	1021	27	taxpayer	taxpayer	NOUN
ftr-484	1021	28	's	's	PART
ftr-484	1021	29	lifo	lifo	NOUN
ftr-484	1021	30	method	method	NOUN
ftr-484	1021	31	,	,	PUNCT
ftr-484	1021	32	which	which	PRON
ftr-484	1021	33	was	be	AUX
ftr-484	1021	34	authorized	authorize	VERB
ftr-484	1021	35	by	by	ADP
ftr-484	1021	36	statute	statute	NOUN
ftr-484	1021	37	long	long	ADV
ftr-484	1021	38	after	after	SCONJ
ftr-484	1021	39	the	the	DET
ftr-484	1021	40	base	base	NOUN
ftr-484	1021	41	stock	stock	NOUN
ftr-484	1021	42	method	method	NOUN
ftr-484	1021	43	was	be	AUX
ftr-484	1021	44	disallowed	disallow	VERB
ftr-484	1021	45	.	.	PUNCT
ftr-484	1022	1	see	see	VERB
ftr-484	1022	2	supra	supra	PROPN
ftr-484	1022	3	note	note	PROPN
ftr-484	1022	4	42	42	NUM
ftr-484	1022	5	.	.	NOUN
ftr-484	1022	6	169	169	NUM
ftr-484	1022	7	.	.	PUNCT
ftr-484	1023	1	hamilton	hamilton	PROPN
ftr-484	1023	2	indus	indus	PROPN
ftr-484	1023	3	.	.	PROPN
ftr-484	1023	4	,	,	PUNCT
ftr-484	1023	5	97	97	NUM
ftr-484	1023	6	t.c	t.c	PROPN
ftr-484	1023	7	.	.	PUNCT
ftr-484	1024	1	at	at	ADP
ftr-484	1024	2	138	138	NUM
ftr-484	1024	3	(	(	PUNCT
ftr-484	1024	4	citing	cite	VERB
ftr-484	1024	5	amity	amity	NOUN
ftr-484	1024	6	leather	leather	NOUN
ftr-484	1024	7	,	,	PUNCT
ftr-484	1024	8	82	82	NUM
ftr-484	1024	9	t.c	t.c	PROPN
ftr-484	1024	10	.	.	PUNCT
ftr-484	1025	1	at	at	ADP
ftr-484	1025	2	733	733	NUM
ftr-484	1025	3	-	-	SYM
ftr-484	1025	4	34	34	NUM
ftr-484	1025	5	)	)	PUNCT
ftr-484	1025	6	.	.	PUNCT
ftr-484	1026	1	170	170	NUM
ftr-484	1026	2	.	.	PUNCT
ftr-484	1027	1	see	see	VERB
ftr-484	1027	2	,	,	PUNCT
ftr-484	1027	3	e.g.	e.g.	ADV
ftr-484	1027	4	,	,	PUNCT
ftr-484	1027	5	hamilton	hamilton	PROPN
ftr-484	1027	6	indus	indus	PROPN
ftr-484	1027	7	.	.	PROPN
ftr-484	1027	8	,	,	PUNCT
ftr-484	1027	9	97	97	NUM
ftr-484	1027	10	t.c	t.c	PROPN
ftr-484	1027	11	.	.	PUNCT
ftr-484	1028	1	at	at	ADP
ftr-484	1028	2	130	130	NUM
ftr-484	1028	3	(	(	PUNCT
ftr-484	1028	4	"	"	PUNCT
ftr-484	1028	5	by	by	ADP
ftr-484	1028	6	matching	match	VERB
ftr-484	1028	7	the	the	DET
ftr-484	1028	8	cost	cost	NOUN
ftr-484	1028	9	of	of	ADP
ftr-484	1028	10	the	the	DET
ftr-484	1028	11	most	most	ADV
ftr-484	1028	12	recently	recently	ADV
ftr-484	1028	13	purchased	purchase	VERB
ftr-484	1028	14	goods	good	NOUN
ftr-484	1028	15	with	with	ADP
ftr-484	1028	16	current	current	ADJ
ftr-484	1028	17	sales	sale	NOUN
ftr-484	1028	18	revenue	revenue	NOUN
ftr-484	1028	19	,	,	PUNCT
ftr-484	1028	20	the	the	DET
ftr-484	1028	21	lifo	lifo	NOUN
ftr-484	1028	22	convention	convention	NOUN
ftr-484	1028	23	removes	remove	VERB
ftr-484	1028	24	from	from	ADP
ftr-484	1028	25	current	current	ADJ
ftr-484	1028	26	earnings	earning	NOUN
ftr-484	1028	27	any	any	DET
ftr-484	1028	28	artificial	artificial	ADJ
ftr-484	1028	29	profits	profit	NOUN
ftr-484	1028	30	attributable	attributable	ADJ
ftr-484	1028	31	to	to	ADP
ftr-484	1028	32	inflationary	inflationary	ADJ
ftr-484	1028	33	increases	increase	NOUN
ftr-484	1028	34	in	in	ADP
ftr-484	1028	35	inventory	inventory	NOUN
ftr-484	1028	36	costs	cost	NOUN
ftr-484	1028	37	"	"	PUNCT
ftr-484	1028	38	)	)	PUNCT
ftr-484	1028	39	.	.	PUNCT
ftr-484	1029	1	[	[	X
ftr-484	1029	2	vol	vol	NOUN
ftr-484	1029	3	.	.	PUNCT
ftr-484	1030	1	2:10	2:10	NUM
ftr-484	1030	2	demystifying	demystify	VERB
ftr-484	1030	3	lifo	lifo	NOUN
ftr-484	1030	4	further	far	ADV
ftr-484	1030	5	,	,	PUNCT
ftr-484	1030	6	the	the	DET
ftr-484	1030	7	court	court	NOUN
ftr-484	1030	8	's	's	PART
ftr-484	1030	9	interpretation	interpretation	NOUN
ftr-484	1030	10	of	of	ADP
ftr-484	1030	11	amity	amity	NOUN
ftr-484	1030	12	leather	leather	NOUN
ftr-484	1030	13	as	as	ADP
ftr-484	1030	14	authority	authority	NOUN
ftr-484	1030	15	for	for	ADP
ftr-484	1030	16	disrupting	disrupt	VERB
ftr-484	1030	17	the	the	DET
ftr-484	1030	18	normal	normal	ADJ
ftr-484	1030	19	application	application	NOUN
ftr-484	1030	20	of	of	ADP
ftr-484	1030	21	the	the	DET
ftr-484	1030	22	lifo	lifo	NOUN
ftr-484	1030	23	method	method	NOUN
ftr-484	1030	24	in	in	ADP
ftr-484	1030	25	these	these	DET
ftr-484	1030	26	circumstances	circumstance	NOUN
ftr-484	1030	27	is	be	AUX
ftr-484	1030	28	troubling	troubling	ADJ
ftr-484	1030	29	.	.	PUNCT
ftr-484	1031	1	in	in	ADP
ftr-484	1031	2	amity	amity	NOUN
ftr-484	1031	3	leather	leather	NOUN
ftr-484	1031	4	,	,	PUNCT
ftr-484	1031	5	the	the	DET
ftr-484	1031	6	taxpayer	taxpayer	NOUN
ftr-484	1031	7	chose	choose	VERB
ftr-484	1031	8	to	to	PART
ftr-484	1031	9	adopt	adopt	VERB
ftr-484	1031	10	a	a	DET
ftr-484	1031	11	narrower	narrow	ADJ
ftr-484	1031	12	definition	definition	NOUN
ftr-484	1031	13	of	of	ADP
ftr-484	1031	14	an	an	DET
ftr-484	1031	15	item	item	NOUN
ftr-484	1031	16	that	that	PRON
ftr-484	1031	17	was	be	AUX
ftr-484	1031	18	supported	support	VERB
ftr-484	1031	19	by	by	ADP
ftr-484	1031	20	its	its	PRON
ftr-484	1031	21	inventory	inventory	NOUN
ftr-484	1031	22	records	record	NOUN
ftr-484	1031	23	;	;	PUNCT
ftr-484	1031	24	in	in	ADP
ftr-484	1031	25	hamilton	hamilton	PROPN
ftr-484	1031	26	,	,	PUNCT
ftr-484	1031	27	in	in	ADP
ftr-484	1031	28	contrast	contrast	NOUN
ftr-484	1031	29	,	,	PUNCT
ftr-484	1031	30	the	the	DET
ftr-484	1031	31	commissioner	commissioner	NOUN
ftr-484	1031	32	forced	force	VERB
ftr-484	1031	33	a	a	DET
ftr-484	1031	34	narrower	narrow	ADJ
ftr-484	1031	35	definition	definition	NOUN
ftr-484	1031	36	on	on	ADP
ftr-484	1031	37	the	the	DET
ftr-484	1031	38	taxpayer	taxpayer	NOUN
ftr-484	1031	39	when	when	SCONJ
ftr-484	1031	40	no	no	DET
ftr-484	1031	41	such	such	ADJ
ftr-484	1031	42	records	record	NOUN
ftr-484	1031	43	were	be	AUX
ftr-484	1031	44	available	available	ADJ
ftr-484	1031	45	.	.	PUNCT
ftr-484	1032	1	amity	amity	NOUN
ftr-484	1032	2	leather	leather	NOUN
ftr-484	1032	3	should	should	AUX
ftr-484	1032	4	be	be	AUX
ftr-484	1032	5	restricted	restrict	VERB
ftr-484	1032	6	to	to	ADP
ftr-484	1032	7	allowing	allow	VERB
ftr-484	1032	8	taxpayers	taxpayer	NOUN
ftr-484	1032	9	to	to	PART
ftr-484	1032	10	adopt	adopt	VERB
ftr-484	1032	11	narrower	narrow	ADJ
ftr-484	1032	12	definitions	definition	NOUN
ftr-484	1032	13	of	of	ADP
ftr-484	1032	14	an	an	DET
ftr-484	1032	15	item	item	NOUN
ftr-484	1032	16	than	than	SCONJ
ftr-484	1032	17	otherwise	otherwise	ADV
ftr-484	1032	18	required	require	VERB
ftr-484	1032	19	by	by	ADP
ftr-484	1032	20	the	the	DET
ftr-484	1032	21	physical	physical	ADJ
ftr-484	1032	22	characteristics	characteristic	NOUN
ftr-484	1032	23	of	of	ADP
ftr-484	1032	24	goods	good	NOUN
ftr-484	1032	25	.	.	PUNCT
ftr-484	1033	1	otherwise	otherwise	ADV
ftr-484	1033	2	,	,	PUNCT
ftr-484	1033	3	no	no	DET
ftr-484	1033	4	principled	principled	ADJ
ftr-484	1033	5	basis	basis	NOUN
ftr-484	1033	6	exists	exist	VERB
ftr-484	1033	7	for	for	ADP
ftr-484	1033	8	treating	treat	VERB
ftr-484	1033	9	the	the	DET
ftr-484	1033	10	changes	change	NOUN
ftr-484	1033	11	in	in	ADP
ftr-484	1033	12	cost	cost	NOUN
ftr-484	1033	13	reflected	reflect	VERB
ftr-484	1033	14	in	in	ADP
ftr-484	1033	15	the	the	DET
ftr-484	1033	16	taxpayer	taxpayer	NOUN
ftr-484	1033	17	's	's	PART
ftr-484	1033	18	inventory	inventory	NOUN
ftr-484	1033	19	as	as	ADP
ftr-484	1033	20	anything	anything	PRON
ftr-484	1033	21	other	other	ADJ
ftr-484	1033	22	than	than	ADP
ftr-484	1033	23	inflation	inflation	NOUN
ftr-484	1033	24	.	.	PUNCT
ftr-484	1034	1	this	this	PRON
ftr-484	1034	2	is	be	AUX
ftr-484	1034	3	evident	evident	ADJ
ftr-484	1034	4	from	from	ADP
ftr-484	1034	5	the	the	DET
ftr-484	1034	6	hamilton	hamilton	PROPN
ftr-484	1034	7	court	court	PROPN
ftr-484	1034	8	's	's	PART
ftr-484	1034	9	attempt	attempt	NOUN
ftr-484	1034	10	to	to	PART
ftr-484	1034	11	limit	limit	VERB
ftr-484	1034	12	the	the	DET
ftr-484	1034	13	extension	extension	NOUN
ftr-484	1034	14	of	of	ADP
ftr-484	1034	15	its	its	PRON
ftr-484	1034	16	decision	decision	NOUN
ftr-484	1034	17	to	to	PART
ftr-484	1034	18	contexts	context	NOUN
ftr-484	1034	19	other	other	ADJ
ftr-484	1034	20	than	than	ADP
ftr-484	1034	21	a	a	DET
ftr-484	1034	22	bargain	bargain	NOUN
ftr-484	1034	23	purchase	purchase	NOUN
ftr-484	1034	24	involving	involve	VERB
ftr-484	1034	25	the	the	DET
ftr-484	1034	26	entire	entire	ADJ
ftr-484	1034	27	base	base	NOUN
ftr-484	1034	28	inventory	inventory	NOUN
ftr-484	1034	29	:	:	PUNCT
ftr-484	1034	30	we	we	PRON
ftr-484	1034	31	do	do	AUX
ftr-484	1034	32	not	not	PART
ftr-484	1034	33	mean	mean	VERB
ftr-484	1034	34	to	to	PART
ftr-484	1034	35	suggest	suggest	VERB
ftr-484	1034	36	that	that	SCONJ
ftr-484	1034	37	every	every	DET
ftr-484	1034	38	bargain	bargain	NOUN
ftr-484	1034	39	purchase	purchase	NOUN
ftr-484	1034	40	of	of	ADP
ftr-484	1034	41	inventoriable	inventoriable	ADJ
ftr-484	1034	42	property	property	NOUN
ftr-484	1034	43	will	will	AUX
ftr-484	1034	44	require	require	VERB
ftr-484	1034	45	the	the	DET
ftr-484	1034	46	creation	creation	NOUN
ftr-484	1034	47	of	of	ADP
ftr-484	1034	48	new	new	ADJ
ftr-484	1034	49	items	item	NOUN
ftr-484	1034	50	within	within	ADP
ftr-484	1034	51	the	the	DET
ftr-484	1034	52	dollar	dollar	NOUN
ftr-484	1034	53	value	value	NOUN
ftr-484	1034	54	lifo	lifo	NOUN
ftr-484	1034	55	pool	pool	NOUN
ftr-484	1034	56	,	,	PUNCT
ftr-484	1034	57	as	as	SCONJ
ftr-484	1034	58	occasional	occasional	ADJ
ftr-484	1034	59	purchases	purchase	NOUN
ftr-484	1034	60	concluded	conclude	VERB
ftr-484	1034	61	on	on	ADP
ftr-484	1034	62	advantageous	advantageous	ADJ
ftr-484	1034	63	terms	term	NOUN
ftr-484	1034	64	are	be	AUX
ftr-484	1034	65	to	to	PART
ftr-484	1034	66	be	be	AUX
ftr-484	1034	67	expected	expect	VERB
ftr-484	1034	68	in	in	ADP
ftr-484	1034	69	the	the	DET
ftr-484	1034	70	course	course	NOUN
ftr-484	1034	71	of	of	ADP
ftr-484	1034	72	normal	normal	ADJ
ftr-484	1034	73	business	business	NOUN
ftr-484	1034	74	activities	activity	NOUN
ftr-484	1034	75	.	.	PUNCT
ftr-484	1035	1	moreover	moreover	ADV
ftr-484	1035	2	,	,	PUNCT
ftr-484	1035	3	where	where	SCONJ
ftr-484	1035	4	a	a	DET
ftr-484	1035	5	taxpayer	taxpayer	NOUN
ftr-484	1035	6	uses	use	VERB
ftr-484	1035	7	lifo	lifo	NOUN
ftr-484	1035	8	,	,	PUNCT
ftr-484	1035	9	the	the	DET
ftr-484	1035	10	gain	gain	NOUN
ftr-484	1035	11	realized	realize	VERB
ftr-484	1035	12	upon	upon	SCONJ
ftr-484	1035	13	sale	sale	NOUN
ftr-484	1035	14	of	of	ADP
ftr-484	1035	15	such	such	ADJ
ftr-484	1035	16	goods	good	NOUN
ftr-484	1035	17	probably	probably	ADV
ftr-484	1035	18	will	will	AUX
ftr-484	1035	19	be	be	AUX
ftr-484	1035	20	recognized	recognize	VERB
ftr-484	1035	21	within	within	ADP
ftr-484	1035	22	a	a	DET
ftr-484	1035	23	short	short	ADJ
ftr-484	1035	24	time	time	NOUN
ftr-484	1035	25	,	,	PUNCT
ftr-484	1035	26	unless	unless	SCONJ
ftr-484	1035	27	an	an	DET
ftr-484	1035	28	increase	increase	NOUN
ftr-484	1035	29	in	in	ADP
ftr-484	1035	30	closing	close	VERB
ftr-484	1035	31	inventory	inventory	NOUN
ftr-484	1035	32	prevents	prevent	VERB
ftr-484	1035	33	such	such	ADJ
ftr-484	1035	34	bargain	bargain	NOUN
ftr-484	1035	35	cost	cost	NOUN
ftr-484	1035	36	from	from	ADP
ftr-484	1035	37	flowing	flow	VERB
ftr-484	1035	38	into	into	ADP
ftr-484	1035	39	cost	cost	NOUN
ftr-484	1035	40	of	of	ADP
ftr-484	1035	41	goods	good	NOUN
ftr-484	1035	42	sold	sell	VERB
ftr-484	1035	43	.	.	PUNCT
ftr-484	1036	1	consequently	consequently	ADV
ftr-484	1036	2	,	,	PUNCT
ftr-484	1036	3	an	an	DET
ftr-484	1036	4	isolated	isolated	ADJ
ftr-484	1036	5	bargain	bargain	NOUN
ftr-484	1036	6	purchase	purchase	NOUN
ftr-484	1036	7	in	in	ADP
ftr-484	1036	8	the	the	DET
ftr-484	1036	9	course	course	NOUN
ftr-484	1036	10	of	of	ADP
ftr-484	1036	11	an	an	DET
ftr-484	1036	12	ongoing	ongoing	ADJ
ftr-484	1036	13	business	business	NOUN
ftr-484	1036	14	differs	differ	VERB
ftr-484	1036	15	materially	materially	ADV
ftr-484	1036	16	from	from	ADP
ftr-484	1036	17	the	the	DET
ftr-484	1036	18	case	case	NOUN
ftr-484	1036	19	where	where	SCONJ
ftr-484	1036	20	a	a	DET
ftr-484	1036	21	taxpayer	taxpayer	NOUN
ftr-484	1036	22	attempts	attempt	VERB
ftr-484	1036	23	to	to	PART
ftr-484	1036	24	value	value	VERB
ftr-484	1036	25	its	its	PRON
ftr-484	1036	26	entire	entire	ADJ
ftr-484	1036	27	base	base	NOUN
ftr-484	1036	28	-	-	PUNCT
ftr-484	1036	29	year	year	NOUN
ftr-484	1036	30	inventory	inventory	NOUN
ftr-484	1036	31	at	at	ADP
ftr-484	1036	32	bargain	bargain	NOUN
ftr-484	1036	33	cost	cost	NOUN
ftr-484	1036	34	.	.	PUNCT
ftr-484	1037	1	creation	creation	NOUN
ftr-484	1037	2	of	of	ADP
ftr-484	1037	3	a	a	DET
ftr-484	1037	4	new	new	ADJ
ftr-484	1037	5	item	item	NOUN
ftr-484	1037	6	for	for	ADP
ftr-484	1037	7	tax	tax	NOUN
ftr-484	1037	8	accounting	accounting	NOUN
ftr-484	1037	9	purposes	purpose	NOUN
ftr-484	1037	10	on	on	ADP
ftr-484	1037	11	the	the	DET
ftr-484	1037	12	basis	basis	NOUN
ftr-484	1037	13	of	of	ADP
ftr-484	1037	14	differences	difference	NOUN
ftr-484	1037	15	in	in	ADP
ftr-484	1037	16	cost	cost	NOUN
ftr-484	1037	17	characteristics	characteristic	NOUN
ftr-484	1037	18	is	be	AUX
ftr-484	1037	19	required	require	VERB
ftr-484	1037	20	only	only	ADV
ftr-484	1037	21	where	where	SCONJ
ftr-484	1037	22	necessary	necessary	ADJ
ftr-484	1037	23	to	to	PART
ftr-484	1037	24	clearly	clearly	ADV
ftr-484	1037	25	reflect	reflect	VERB
ftr-484	1037	26	income	income	NOUN
ftr-484	1037	27	,	,	PUNCT
ftr-484	1037	28	and	and	CCONJ
ftr-484	1037	29	the	the	DET
ftr-484	1037	30	issue	issue	NOUN
ftr-484	1037	31	is	be	AUX
ftr-484	1037	32	to	to	PART
ftr-484	1037	33	be	be	AUX
ftr-484	1037	34	resolved	resolve	VERB
ftr-484	1037	35	on	on	ADP
ftr-484	1037	36	a	a	DET
ftr-484	1037	37	case	case	NOUN
ftr-484	1037	38	-	-	PUNCT
ftr-484	1037	39	by	by	ADP
ftr-484	1037	40	-	-	PUNCT
ftr-484	1037	41	case	case	NOUN
ftr-484	1037	42	basis.17	basis.17	PROPN
ftr-484	1037	43	1	1	NUM
ftr-484	1037	44	hamilton	hamilton	PROPN
ftr-484	1037	45	has	have	AUX
ftr-484	1037	46	been	be	AUX
ftr-484	1037	47	roundly	roundly	ADV
ftr-484	1037	48	criticized	criticize	VERB
ftr-484	1037	49	by	by	ADP
ftr-484	1037	50	commentators	commentator	NOUN
ftr-484	1037	51	,	,	PUNCT
ftr-484	1037	52	'	'	PUNCT
ftr-484	1037	53	"	"	PUNCT
ftr-484	1037	54	and	and	CCONJ
ftr-484	1037	55	it	it	PRON
ftr-484	1037	56	confirms	confirm	VERB
ftr-484	1037	57	taxpayers	taxpayer	NOUN
ftr-484	1037	58	'	'	PART
ftr-484	1037	59	worst	bad	ADJ
ftr-484	1037	60	fears	fear	NOUN
ftr-484	1037	61	about	about	ADP
ftr-484	1037	62	the	the	DET
ftr-484	1037	63	indeterminacy	indeterminacy	NOUN
ftr-484	1037	64	of	of	ADP
ftr-484	1037	65	the	the	DET
ftr-484	1037	66	item	item	NOUN
ftr-484	1037	67	concept	concept	NOUN
ftr-484	1037	68	.	.	PUNCT
ftr-484	1038	1	however	however	ADV
ftr-484	1038	2	,	,	PUNCT
ftr-484	1038	3	the	the	DET
ftr-484	1038	4	court	court	NOUN
ftr-484	1038	5	of	of	ADP
ftr-484	1038	6	federal	federal	ADJ
ftr-484	1038	7	claims	claim	NOUN
ftr-484	1038	8	recently	recently	ADV
ftr-484	1038	9	followed	follow	VERB
ftr-484	1038	10	hamilton	hamilton	PROPN
ftr-484	1038	11	in	in	ADP
ftr-484	1038	12	connection	connection	NOUN
ftr-484	1038	13	with	with	ADP
ftr-484	1038	14	a	a	DET
ftr-484	1038	15	bulk	bulk	ADJ
ftr-484	1038	16	purchase	purchase	NOUN
ftr-484	1038	17	of	of	ADP
ftr-484	1038	18	inventory	inventory	NOUN
ftr-484	1038	19	costing	cost	VERB
ftr-484	1038	20	approximately	approximately	ADV
ftr-484	1038	21	50	50	NUM
ftr-484	1038	22	%	%	NOUN
ftr-484	1038	23	less	less	ADJ
ftr-484	1038	24	171	171	NUM
ftr-484	1038	25	.	.	PUNCT
ftr-484	1039	1	i	i	PRON
ftr-484	1039	2	d.	d.	PROPN
ftr-484	1039	3	at	at	ADP
ftr-484	1039	4	139	139	NUM
ftr-484	1039	5	n.6	n.6	NOUN
ftr-484	1039	6	(	(	PUNCT
ftr-484	1039	7	citations	citation	NOUN
ftr-484	1039	8	omitted	omit	VERB
ftr-484	1039	9	)	)	PUNCT
ftr-484	1039	10	.	.	PUNCT
ftr-484	1040	1	172	172	X
ftr-484	1040	2	.	.	PUNCT
ftr-484	1041	1	see	see	VERB
ftr-484	1041	2	,	,	PUNCT
ftr-484	1041	3	e.g.	e.g.	ADV
ftr-484	1041	4	,	,	PUNCT
ftr-484	1041	5	marc	marc	PROPN
ftr-484	1041	6	d.	d.	PROPN
ftr-484	1041	7	levy	levy	PROPN
ftr-484	1041	8	,	,	PUNCT
ftr-484	1041	9	et	et	PROPN
ftr-484	1041	10	al	al	PROPN
ftr-484	1041	11	.	.	PROPN
ftr-484	1041	12	,	,	PUNCT
ftr-484	1041	13	hamilton	hamilton	PROPN
ftr-484	1041	14	industries	industry	NOUN
ftr-484	1041	15	:	:	PUNCT
ftr-484	1041	16	abusing	abuse	VERB
ftr-484	1041	17	the	the	DET
ftr-484	1041	18	clear	clear	ADJ
ftr-484	1041	19	reflection	reflection	NOUN
ftr-484	1041	20	standard	standard	NOUN
ftr-484	1041	21	,	,	PUNCT
ftr-484	1041	22	54	54	NUM
ftr-484	1041	23	tax	tax	NOUN
ftr-484	1041	24	notes	note	NOUN
ftr-484	1041	25	741	741	NUM
ftr-484	1041	26	(	(	PUNCT
ftr-484	1041	27	feb	feb	X
ftr-484	1041	28	.	.	PROPN
ftr-484	1041	29	10	10	NUM
ftr-484	1041	30	,	,	PUNCT
ftr-484	1041	31	1992	1992	NUM
ftr-484	1041	32	)	)	PUNCT
ftr-484	1041	33	;	;	PUNCT
ftr-484	1041	34	larry	larry	PROPN
ftr-484	1041	35	maples	maples	PROPN
ftr-484	1041	36	&	&	CCONJ
ftr-484	1041	37	mark	mark	PROPN
ftr-484	1041	38	a.	a.	PROPN
ftr-484	1041	39	turner	turner	PROPN
ftr-484	1041	40	,	,	PUNCT
ftr-484	1041	41	bargain	bargain	NOUN
ftr-484	1041	42	purchases	purchase	NOUN
ftr-484	1041	43	of	of	ADP
ftr-484	1041	44	inventory	inventory	NOUN
ftr-484	1041	45	and	and	CCONJ
ftr-484	1041	46	dollar	dollar	NOUN
ftr-484	1041	47	value	value	NOUN
ftr-484	1041	48	lifo	lifo	NOUN
ftr-484	1041	49	:	:	PUNCT
ftr-484	1041	50	hamilton	hamilton	PROPN
ftr-484	1041	51	should	should	AUX
ftr-484	1041	52	be	be	AUX
ftr-484	1041	53	overturned	overturn	VERB
ftr-484	1041	54	!	!	PUNCT
ftr-484	1042	1	54	54	NUM
ftr-484	1042	2	tax	tax	NOUN
ftr-484	1042	3	notes	note	NOUN
ftr-484	1042	4	1533	1533	NUM
ftr-484	1042	5	(	(	PUNCT
ftr-484	1042	6	mar	mar	PROPN
ftr-484	1042	7	.	.	PROPN
ftr-484	1042	8	23	23	NUM
ftr-484	1042	9	,	,	PUNCT
ftr-484	1042	10	1992	1992	NUM
ftr-484	1042	11	)	)	PUNCT
ftr-484	1042	12	;	;	PUNCT
ftr-484	1042	13	william	william	PROPN
ftr-484	1042	14	l.	l.	PROPN
ftr-484	1042	15	raby	raby	PROPN
ftr-484	1042	16	,	,	PUNCT
ftr-484	1042	17	tax	tax	NOUN
ftr-484	1042	18	court	court	NOUN
ftr-484	1042	19	decision	decision	NOUN
ftr-484	1042	20	on	on	ADP
ftr-484	1042	21	acquisition	acquisition	NOUN
ftr-484	1042	22	inventory	inventory	NOUN
ftr-484	1042	23	sets	set	VERB
ftr-484	1042	24	tax	tax	NOUN
ftr-484	1042	25	time	time	NOUN
ftr-484	1042	26	bomb	bomb	NOUN
ftr-484	1042	27	ticking	tick	VERB
ftr-484	1042	28	for	for	ADP
ftr-484	1042	29	thousands	thousand	NOUN
ftr-484	1042	30	of	of	ADP
ftr-484	1042	31	businesses	business	NOUN
ftr-484	1042	32	,	,	PUNCT
ftr-484	1042	33	52	52	NUM
ftr-484	1042	34	tax	tax	NOUN
ftr-484	1042	35	notes	note	NOUN
ftr-484	1042	36	1393	1393	NUM
ftr-484	1042	37	(	(	PUNCT
ftr-484	1042	38	sept	sept	PROPN
ftr-484	1042	39	.	.	PROPN
ftr-484	1042	40	16	16	NUM
ftr-484	1042	41	,	,	PUNCT
ftr-484	1042	42	1991	1991	NUM
ftr-484	1042	43	)	)	PUNCT
ftr-484	1042	44	.	.	PUNCT
ftr-484	1043	1	1995	1995	NUM
ftr-484	1043	2	]	]	PUNCT
ftr-484	1043	3	florida	florida	PROPN
ftr-484	1043	4	tax	tax	NOUN
ftr-484	1043	5	review	review	NOUN
ftr-484	1043	6	than	than	ADP
ftr-484	1043	7	otherwise	otherwise	ADV
ftr-484	1043	8	identical	identical	ADJ
ftr-484	1043	9	manufactured	manufacture	VERB
ftr-484	1043	10	items	item	NOUN
ftr-484	1043	11	.	.	PUNCT
ftr-484	1043	12	'	'	PUNCT
ftr-484	1044	1	the	the	DET
ftr-484	1044	2	court	court	NOUN
ftr-484	1044	3	upheld	uphold	VERB
ftr-484	1044	4	the	the	DET
ftr-484	1044	5	government	government	NOUN
ftr-484	1044	6	's	's	PART
ftr-484	1044	7	treatment	treatment	NOUN
ftr-484	1044	8	of	of	ADP
ftr-484	1044	9	the	the	DET
ftr-484	1044	10	bargain	bargain	NOUN
ftr-484	1044	11	purchased	purchase	VERB
ftr-484	1044	12	inventory	inventory	NOUN
ftr-484	1044	13	as	as	ADP
ftr-484	1044	14	an	an	DET
ftr-484	1044	15	item	item	NOUN
ftr-484	1044	16	separate	separate	ADJ
ftr-484	1044	17	from	from	ADP
ftr-484	1044	18	the	the	DET
ftr-484	1044	19	manufactured	manufacture	VERB
ftr-484	1044	20	inventory	inventory	NOUN
ftr-484	1044	21	,	,	PUNCT
ftr-484	1044	22	based	base	VERB
ftr-484	1044	23	on	on	ADP
ftr-484	1044	24	the	the	DET
ftr-484	1044	25	commissioner	commissioner	NOUN
ftr-484	1044	26	's	's	PART
ftr-484	1044	27	authority	authority	NOUN
ftr-484	1044	28	to	to	PART
ftr-484	1044	29	ensure	ensure	VERB
ftr-484	1044	30	that	that	SCONJ
ftr-484	1044	31	the	the	DET
ftr-484	1044	32	taxpayer	taxpayer	NOUN
ftr-484	1044	33	's	's	PART
ftr-484	1044	34	method	method	NOUN
ftr-484	1044	35	of	of	ADP
ftr-484	1044	36	accounting	accounting	NOUN
ftr-484	1044	37	clearly	clearly	ADV
ftr-484	1044	38	reflects	reflect	VERB
ftr-484	1044	39	income	income	NOUN
ftr-484	1044	40	.	.	PUNCT
ftr-484	1044	41	"	"	PUNCT
ftr-484	1045	1	the	the	DET
ftr-484	1045	2	standards	standard	NOUN
ftr-484	1045	3	for	for	ADP
ftr-484	1045	4	determining	determine	VERB
ftr-484	1045	5	clear	clear	ADJ
ftr-484	1045	6	reflection	reflection	NOUN
ftr-484	1045	7	in	in	ADP
ftr-484	1045	8	this	this	DET
ftr-484	1045	9	context	context	NOUN
ftr-484	1045	10	are	be	AUX
ftr-484	1045	11	amorphous	amorphous	ADJ
ftr-484	1045	12	as	as	SCONJ
ftr-484	1045	13	is	be	AUX
ftr-484	1045	14	reflected	reflect	VERB
ftr-484	1045	15	in	in	ADP
ftr-484	1045	16	the	the	DET
ftr-484	1045	17	court	court	NOUN
ftr-484	1045	18	's	's	PART
ftr-484	1045	19	summary	summary	NOUN
ftr-484	1045	20	of	of	ADP
ftr-484	1045	21	the	the	DET
ftr-484	1045	22	government	government	NOUN
ftr-484	1045	23	's	's	PART
ftr-484	1045	24	position	position	NOUN
ftr-484	1045	25	:	:	PUNCT
ftr-484	1045	26	defendant	defendant	NOUN
ftr-484	1045	27	concedes	concede	VERB
ftr-484	1045	28	that	that	SCONJ
ftr-484	1045	29	a	a	DET
ftr-484	1045	30	taxpayer	taxpayer	NOUN
ftr-484	1045	31	frequently	frequently	ADV
ftr-484	1045	32	buying	buy	VERB
ftr-484	1045	33	goods	good	NOUN
ftr-484	1045	34	at	at	ADP
ftr-484	1045	35	a	a	DET
ftr-484	1045	36	discount	discount	NOUN
ftr-484	1045	37	could	could	AUX
ftr-484	1045	38	treat	treat	VERB
ftr-484	1045	39	those	those	DET
ftr-484	1045	40	goods	good	NOUN
ftr-484	1045	41	as	as	ADP
ftr-484	1045	42	the	the	DET
ftr-484	1045	43	same	same	ADJ
ftr-484	1045	44	items	item	NOUN
ftr-484	1045	45	even	even	ADV
ftr-484	1045	46	though	though	SCONJ
ftr-484	1045	47	they	they	PRON
ftr-484	1045	48	may	may	AUX
ftr-484	1045	49	have	have	VERB
ftr-484	1045	50	different	different	ADJ
ftr-484	1045	51	cost	cost	NOUN
ftr-484	1045	52	characteristics	characteristic	NOUN
ftr-484	1045	53	.	.	PUNCT
ftr-484	1046	1	the	the	DET
ftr-484	1046	2	test	test	NOUN
ftr-484	1046	3	,	,	PUNCT
ftr-484	1046	4	according	accord	VERB
ftr-484	1046	5	to	to	ADP
ftr-484	1046	6	defendant	defendant	NOUN
ftr-484	1046	7	's	's	PART
ftr-484	1046	8	expert	expert	NOUN
ftr-484	1046	9	,	,	PUNCT
ftr-484	1046	10	should	should	AUX
ftr-484	1046	11	be	be	AUX
ftr-484	1046	12	whether	whether	SCONJ
ftr-484	1046	13	the	the	DET
ftr-484	1046	14	discount	discount	NOUN
ftr-484	1046	15	purchase	purchase	NOUN
ftr-484	1046	16	occurs	occur	VERB
ftr-484	1046	17	in	in	ADP
ftr-484	1046	18	the	the	DET
ftr-484	1046	19	taxpayer	taxpayer	NOUN
ftr-484	1046	20	's	's	PART
ftr-484	1046	21	normal	normal	ADJ
ftr-484	1046	22	course	course	NOUN
ftr-484	1046	23	of	of	ADP
ftr-484	1046	24	business	business	NOUN
ftr-484	1046	25	.	.	PUNCT
ftr-484	1047	1	cf	cf	NOUN
ftr-484	1047	2	.	.	PUNCT
ftr-484	1048	1	hamilton	hamilton	PROPN
ftr-484	1048	2	industries	industries	PROPN
ftr-484	1048	3	,	,	PUNCT
ftr-484	1048	4	97	97	NUM
ftr-484	1048	5	t.c	t.c	NOUN
ftr-484	1048	6	.	.	PUNCT
ftr-484	1049	1	at	at	ADP
ftr-484	1049	2	139	139	NUM
ftr-484	1049	3	n.6	n.6	NOUN
ftr-484	1049	4	(	(	PUNCT
ftr-484	1049	5	suggesting	suggest	VERB
ftr-484	1049	6	that	that	SCONJ
ftr-484	1049	7	an	an	DET
ftr-484	1049	8	occasional	occasional	ADJ
ftr-484	1049	9	discount	discount	NOUN
ftr-484	1049	10	purchase	purchase	NOUN
ftr-484	1049	11	"	"	PUNCT
ftr-484	1049	12	in	in	ADP
ftr-484	1049	13	the	the	DET
ftr-484	1049	14	course	course	NOUN
ftr-484	1049	15	of	of	ADP
ftr-484	1049	16	normal	normal	ADJ
ftr-484	1049	17	business	business	NOUN
ftr-484	1049	18	activities	activity	NOUN
ftr-484	1049	19	"	"	PUNCT
ftr-484	1049	20	might	might	AUX
ftr-484	1049	21	not	not	PART
ftr-484	1049	22	necessitate	necessitate	VERB
ftr-484	1049	23	different	different	ADJ
ftr-484	1049	24	item	item	NOUN
ftr-484	1049	25	treatment	treatment	NOUN
ftr-484	1049	26	)	)	PUNCT
ftr-484	1049	27	.	.	PUNCT
ftr-484	1050	1	a	a	DET
ftr-484	1050	2	taxpayer	taxpayer	NOUN
ftr-484	1050	3	which	which	PRON
ftr-484	1050	4	buys	buy	VERB
ftr-484	1050	5	discount	discount	NOUN
ftr-484	1050	6	goods	good	NOUN
ftr-484	1050	7	once	once	ADV
ftr-484	1050	8	during	during	ADP
ftr-484	1050	9	the	the	DET
ftr-484	1050	10	course	course	NOUN
ftr-484	1050	11	of	of	ADP
ftr-484	1050	12	its	its	PRON
ftr-484	1050	13	business	business	NOUN
ftr-484	1050	14	may	may	AUX
ftr-484	1050	15	not	not	PART
ftr-484	1050	16	have	have	VERB
ftr-484	1050	17	to	to	PART
ftr-484	1050	18	treat	treat	VERB
ftr-484	1050	19	the	the	DET
ftr-484	1050	20	items	item	NOUN
ftr-484	1050	21	differently	differently	ADV
ftr-484	1050	22	,	,	PUNCT
ftr-484	1050	23	depending	depend	VERB
ftr-484	1050	24	on	on	ADP
ftr-484	1050	25	the	the	DET
ftr-484	1050	26	quantity	quantity	NOUN
ftr-484	1050	27	and	and	CCONJ
ftr-484	1050	28	the	the	DET
ftr-484	1050	29	timing	timing	NOUN
ftr-484	1050	30	of	of	ADP
ftr-484	1050	31	the	the	DET
ftr-484	1050	32	discount	discount	NOUN
ftr-484	1050	33	purchase	purchase	NOUN
ftr-484	1050	34	.	.	PUNCT
ftr-484	1051	1	however	however	ADV
ftr-484	1051	2	,	,	PUNCT
ftr-484	1051	3	defendant	defendant	NOUN
ftr-484	1051	4	maintains	maintain	VERB
ftr-484	1051	5	that	that	SCONJ
ftr-484	1051	6	goods	good	NOUN
ftr-484	1051	7	obtained	obtain	VERB
ftr-484	1051	8	in	in	ADP
ftr-484	1051	9	a	a	DET
ftr-484	1051	10	nonrecurring	nonrecurre	VERB
ftr-484	1051	11	transaction	transaction	NOUN
ftr-484	1051	12	of	of	ADP
ftr-484	1051	13	significant	significant	ADJ
ftr-484	1051	14	magnitude	magnitude	NOUN
ftr-484	1051	15	-	-	PUNCT
ftr-484	1051	16	a	a	DET
ftr-484	1051	17	bulk	bulk	ADJ
ftr-484	1051	18	purchase	purchase	NOUN
ftr-484	1051	19	at	at	ADP
ftr-484	1051	20	a	a	DET
ftr-484	1051	21	large	large	ADJ
ftr-484	1051	22	discount	discount	NOUN
ftr-484	1051	23	-	-	PUNCT
ftr-484	1051	24	should	should	AUX
ftr-484	1051	25	be	be	AUX
ftr-484	1051	26	treated	treat	VERB
ftr-484	1051	27	as	as	ADP
ftr-484	1051	28	different	different	ADJ
ftr-484	1051	29	items	item	NOUN
ftr-484	1051	30	from	from	ADP
ftr-484	1051	31	those	those	PRON
ftr-484	1051	32	subsequently	subsequently	ADV
ftr-484	1051	33	manufactured	manufacture	VERB
ftr-484	1051	34	or	or	CCONJ
ftr-484	1051	35	purchased	purchase	VERB
ftr-484	1051	36	.	.	PUNCT
ftr-484	1052	1	the	the	DET
ftr-484	1052	2	outcome	outcome	NOUN
ftr-484	1052	3	would	would	AUX
ftr-484	1052	4	depend	depend	VERB
ftr-484	1052	5	on	on	ADP
ftr-484	1052	6	the	the	DET
ftr-484	1052	7	circumstances	circumstance	NOUN
ftr-484	1052	8	of	of	ADP
ftr-484	1052	9	each	each	DET
ftr-484	1052	10	taxpayer	taxpayer	NOUN
ftr-484	1052	11	and	and	CCONJ
ftr-484	1052	12	transaction	transaction	NOUN
ftr-484	1052	13	.	.	PUNCT
ftr-484	1053	1	75	75	NUM
ftr-484	1053	2	in	in	ADP
ftr-484	1053	3	these	these	DET
ftr-484	1053	4	circumstances	circumstance	NOUN
ftr-484	1053	5	,	,	PUNCT
ftr-484	1053	6	the	the	DET
ftr-484	1053	7	court	court	NOUN
ftr-484	1053	8	agreed	agree	VERB
ftr-484	1053	9	with	with	ADP
ftr-484	1053	10	the	the	DET
ftr-484	1053	11	government	government	NOUN
ftr-484	1053	12	that	that	SCONJ
ftr-484	1053	13	the	the	DET
ftr-484	1053	14	taxpayer	taxpayer	NOUN
ftr-484	1053	15	's	's	PART
ftr-484	1053	16	application	application	NOUN
ftr-484	1053	17	of	of	ADP
ftr-484	1053	18	the	the	DET
ftr-484	1053	19	lifo	lifo	NOUN
ftr-484	1053	20	method	method	NOUN
ftr-484	1053	21	,	,	PUNCT
ftr-484	1053	22	which	which	PRON
ftr-484	1053	23	would	would	AUX
ftr-484	1053	24	otherwise	otherwise	ADV
ftr-484	1053	25	have	have	VERB
ftr-484	1053	26	deferred	defer	VERB
ftr-484	1053	27	recognition	recognition	NOUN
ftr-484	1053	28	of	of	ADP
ftr-484	1053	29	income	income	NOUN
ftr-484	1053	30	from	from	ADP
ftr-484	1053	31	the	the	DET
ftr-484	1053	32	sale	sale	NOUN
ftr-484	1053	33	of	of	ADP
ftr-484	1053	34	the	the	DET
ftr-484	1053	35	bargain	bargain	NOUN
ftr-484	1053	36	-	-	PUNCT
ftr-484	1053	37	purchased	purchase	VERB
ftr-484	1053	38	items	item	NOUN
ftr-484	1053	39	until	until	SCONJ
ftr-484	1053	40	the	the	DET
ftr-484	1053	41	lifo	lifo	NOUN
ftr-484	1053	42	inventory	inventory	NOUN
ftr-484	1053	43	was	be	AUX
ftr-484	1053	44	liquidated	liquidate	VERB
ftr-484	1053	45	,	,	PUNCT
ftr-484	1053	46	did	do	AUX
ftr-484	1053	47	not	not	PART
ftr-484	1053	48	clearly	clearly	ADV
ftr-484	1053	49	reflect	reflect	VERB
ftr-484	1053	50	income	income	NOUN
ftr-484	1053	51	:	:	PUNCT
ftr-484	1053	52	"	"	PUNCT
ftr-484	1053	53	while	while	SCONJ
ftr-484	1053	54	deferral	deferral	ADJ
ftr-484	1053	55	of	of	ADP
ftr-484	1053	56	higher	high	ADJ
ftr-484	1053	57	income	income	NOUN
ftr-484	1053	58	is	be	AUX
ftr-484	1053	59	an	an	DET
ftr-484	1053	60	acceptable	acceptable	ADJ
ftr-484	1053	61	result	result	NOUN
ftr-484	1053	62	of	of	ADP
ftr-484	1053	63	the	the	DET
ftr-484	1053	64	lifo	lifo	NOUN
ftr-484	1053	65	method	method	NOUN
ftr-484	1053	66	of	of	ADP
ftr-484	1053	67	accounting	accounting	NOUN
ftr-484	1053	68	,	,	PUNCT
ftr-484	1053	69	we	we	PRON
ftr-484	1053	70	can	can	AUX
ftr-484	1053	71	not	not	PART
ftr-484	1053	72	find	find	VERB
ftr-484	1053	73	that	that	SCONJ
ftr-484	1053	74	the	the	DET
ftr-484	1053	75	method	method	NOUN
ftr-484	1053	76	was	be	AUX
ftr-484	1053	77	intended	intend	VERB
ftr-484	1053	78	to	to	PART
ftr-484	1053	79	defer	defer	VERB
ftr-484	1053	80	the	the	DET
ftr-484	1053	81	flow	flow	NOUN
ftr-484	1053	82	of	of	ADP
ftr-484	1053	83	lower	low	ADJ
ftr-484	1053	84	costs	cost	NOUN
ftr-484	1053	85	that	that	PRON
ftr-484	1053	86	are	be	AUX
ftr-484	1053	87	not	not	PART
ftr-484	1053	88	the	the	DET
ftr-484	1053	89	result	result	NOUN
ftr-484	1053	90	of	of	ADP
ftr-484	1053	91	inflation	inflation	NOUN
ftr-484	1053	92	.	.	PUNCT
ftr-484	1054	1	"'7	"'7	NOUN
ftr-484	1054	2	however	however	ADV
ftr-484	1054	3	,	,	PUNCT
ftr-484	1054	4	neither	neither	CCONJ
ftr-484	1054	5	the	the	DET
ftr-484	1054	6	court	court	NOUN
ftr-484	1054	7	nor	nor	CCONJ
ftr-484	1054	8	the	the	DET
ftr-484	1054	9	government	government	NOUN
ftr-484	1054	10	explained	explain	VERB
ftr-484	1054	11	why	why	SCONJ
ftr-484	1054	12	the	the	DET
ftr-484	1054	13	bargain	bargain	NOUN
ftr-484	1054	14	purchased	purchase	VERB
ftr-484	1054	15	items	item	NOUN
ftr-484	1054	16	could	could	AUX
ftr-484	1054	17	not	not	PART
ftr-484	1054	18	be	be	AUX
ftr-484	1054	19	used	use	VERB
ftr-484	1054	20	to	to	PART
ftr-484	1054	21	measure	measure	VERB
ftr-484	1054	22	inflation	inflation	NOUN
ftr-484	1054	23	,	,	PUNCT
ftr-484	1054	24	while	while	SCONJ
ftr-484	1054	25	such	such	ADJ
ftr-484	1054	26	items	item	NOUN
ftr-484	1054	27	may	may	AUX
ftr-484	1054	28	be	be	AUX
ftr-484	1054	29	used	use	VERB
ftr-484	1054	30	for	for	ADP
ftr-484	1054	31	that	that	DET
ftr-484	1054	32	purpose	purpose	NOUN
ftr-484	1054	33	in	in	ADP
ftr-484	1054	34	other	other	ADJ
ftr-484	1054	35	contexts	contexts	NOUN
ftr-484	1054	36	.	.	PUNCT
ftr-484	1055	1	variation	variation	NOUN
ftr-484	1055	2	in	in	ADP
ftr-484	1055	3	the	the	DET
ftr-484	1055	4	amount	amount	NOUN
ftr-484	1055	5	of	of	ADP
ftr-484	1055	6	discount	discount	NOUN
ftr-484	1055	7	should	should	AUX
ftr-484	1055	8	not	not	PART
ftr-484	1055	9	alter	alter	VERB
ftr-484	1055	10	the	the	DET
ftr-484	1055	11	characterization	characterization	NOUN
ftr-484	1055	12	of	of	ADP
ftr-484	1055	13	"	"	PUNCT
ftr-484	1055	14	inflation	inflation	NOUN
ftr-484	1055	15	"	"	PUNCT
ftr-484	1055	16	for	for	ADP
ftr-484	1055	17	purposes	purpose	NOUN
ftr-484	1055	18	of	of	ADP
ftr-484	1055	19	the	the	DET
ftr-484	1055	20	dollar	dollar	NOUN
ftr-484	1055	21	-	-	PUNCT
ftr-484	1055	22	value	value	NOUN
ftr-484	1055	23	lifo	lifo	NOUN
ftr-484	1055	24	method	method	NOUN
ftr-484	1055	25	because	because	SCONJ
ftr-484	1055	26	the	the	DET
ftr-484	1055	27	lifo	lifo	NOUN
ftr-484	1055	28	index	index	NOUN
ftr-484	1055	29	is	be	AUX
ftr-484	1055	30	based	base	VERB
ftr-484	1055	31	on	on	ADP
ftr-484	1055	32	a	a	DET
ftr-484	1055	33	change	change	NOUN
ftr-484	1055	34	in	in	ADP
ftr-484	1055	35	the	the	DET
ftr-484	1055	36	costs	cost	NOUN
ftr-484	1055	37	incurred	incur	VERB
ftr-484	1055	38	173	173	NUM
ftr-484	1055	39	.	.	PUNCT
ftr-484	1055	40	kohler	kohler	PROPN
ftr-484	1055	41	co.	co.	PROPN
ftr-484	1055	42	v.	v.	PROPN
ftr-484	1055	43	united	united	PROPN
ftr-484	1055	44	states	states	PROPN
ftr-484	1055	45	,	,	PUNCT
ftr-484	1055	46	95	95	NUM
ftr-484	1055	47	-	-	SYM
ftr-484	1055	48	2	2	NUM
ftr-484	1055	49	u.s	u.s	PROPN
ftr-484	1055	50	.	.	PROPN
ftr-484	1055	51	tax	tax	PROPN
ftr-484	1055	52	cas	cas	PROPN
ftr-484	1055	53	.	.	PROPN
ftr-484	1056	1	50,600	50,600	NUM
ftr-484	1056	2	(	(	PUNCT
ftr-484	1056	3	ct	ct	PROPN
ftr-484	1056	4	.	.	PROPN
ftr-484	1056	5	ci	ci	PROPN
ftr-484	1056	6	.	.	PROPN
ftr-484	1056	7	1995	1995	NUM
ftr-484	1056	8	)	)	PUNCT
ftr-484	1056	9	.	.	PUNCT
ftr-484	1057	1	174	174	NUM
ftr-484	1057	2	.	.	PUNCT
ftr-484	1058	1	i	i	PRON
ftr-484	1058	2	d.	d.	PROPN
ftr-484	1058	3	175	175	NUM
ftr-484	1058	4	.	.	PUNCT
ftr-484	1059	1	i	i	PRON
ftr-484	1059	2	d.	d.	PROPN
ftr-484	1059	3	176	176	NUM
ftr-484	1059	4	.	.	PUNCT
ftr-484	1060	1	i	i	PRON
ftr-484	1060	2	d.	d.	PROPN
ftr-484	1061	1	[	[	X
ftr-484	1061	2	vol	vol	NOUN
ftr-484	1061	3	.	.	PUNCT
ftr-484	1062	1	2:10	2:10	NUM
ftr-484	1062	2	demystifying	demystify	VERB
ftr-484	1062	3	lfo	lfo	NOUN
ftr-484	1062	4	by	by	ADP
ftr-484	1062	5	the	the	DET
ftr-484	1062	6	particular	particular	ADJ
ftr-484	1062	7	taxpayer	taxpayer	NOUN
ftr-484	1062	8	,	,	PUNCT
ftr-484	1062	9	not	not	PART
ftr-484	1062	10	changes	change	NOUN
ftr-484	1062	11	in	in	ADP
ftr-484	1062	12	the	the	DET
ftr-484	1062	13	general	general	ADJ
ftr-484	1062	14	price	price	NOUN
ftr-484	1062	15	level	level	NOUN
ftr-484	1062	16	or	or	CCONJ
ftr-484	1062	17	average	average	ADJ
ftr-484	1062	18	changes	change	NOUN
ftr-484	1062	19	for	for	ADP
ftr-484	1062	20	a	a	DET
ftr-484	1062	21	commodity	commodity	NOUN
ftr-484	1062	22	or	or	CCONJ
ftr-484	1062	23	industry	industry	NOUN
ftr-484	1062	24	.	.	PUNCT
ftr-484	1063	1	"v	"v	PUNCT
ftr-484	1064	1	unfortunately	unfortunately	ADV
ftr-484	1064	2	,	,	PUNCT
ftr-484	1064	3	even	even	ADV
ftr-484	1064	4	if	if	SCONJ
ftr-484	1064	5	the	the	DET
ftr-484	1064	6	ambiguous	ambiguous	ADJ
ftr-484	1064	7	language	language	NOUN
ftr-484	1064	8	in	in	ADP
ftr-484	1064	9	amity	amity	NOUN
ftr-484	1064	10	leather	leather	NOUN
ftr-484	1064	11	concerning	concern	VERB
ftr-484	1064	12	the	the	DET
ftr-484	1064	13	substitution	substitution	NOUN
ftr-484	1064	14	of	of	ADP
ftr-484	1064	15	"	"	PUNCT
ftr-484	1064	16	more	more	ADV
ftr-484	1064	17	expensive	expensive	ADJ
ftr-484	1064	18	goods	good	NOUN
ftr-484	1064	19	"	"	PUNCT
ftr-484	1064	20	for	for	ADP
ftr-484	1064	21	"	"	PUNCT
ftr-484	1064	22	less	less	ADV
ftr-484	1064	23	expensive	expensive	ADJ
ftr-484	1064	24	goods	good	NOUN
ftr-484	1064	25	"	"	PUNCT
ftr-484	1064	26	is	be	AUX
ftr-484	1064	27	appropriately	appropriately	ADV
ftr-484	1064	28	limited	limit	VERB
ftr-484	1064	29	(	(	PUNCT
ftr-484	1064	30	i.e.	i.e.	X
ftr-484	1064	31	,	,	PUNCT
ftr-484	1064	32	by	by	ADP
ftr-484	1064	33	respecting	respect	VERB
ftr-484	1064	34	a	a	DET
ftr-484	1064	35	taxpayer	taxpayer	NOUN
ftr-484	1064	36	's	's	PART
ftr-484	1064	37	decision	decision	NOUN
ftr-484	1064	38	to	to	PART
ftr-484	1064	39	adopt	adopt	VERB
ftr-484	1064	40	a	a	DET
ftr-484	1064	41	narrower	narrow	ADJ
ftr-484	1064	42	definition	definition	NOUN
ftr-484	1064	43	of	of	ADP
ftr-484	1064	44	an	an	DET
ftr-484	1064	45	item	item	NOUN
ftr-484	1064	46	than	than	SCONJ
ftr-484	1064	47	otherwise	otherwise	ADV
ftr-484	1064	48	compelled	compel	VERB
ftr-484	1064	49	by	by	ADP
ftr-484	1064	50	the	the	DET
ftr-484	1064	51	physical	physical	ADJ
ftr-484	1064	52	characteristics	characteristic	NOUN
ftr-484	1064	53	of	of	ADP
ftr-484	1064	54	the	the	DET
ftr-484	1064	55	inventory	inventory	NOUN
ftr-484	1064	56	)	)	PUNCT
ftr-484	1064	57	and	and	CCONJ
ftr-484	1064	58	the	the	DET
ftr-484	1064	59	facts	fact	NOUN
ftr-484	1064	60	and	and	CCONJ
ftr-484	1064	61	circumstances	circumstance	NOUN
ftr-484	1064	62	oriented	orient	VERB
ftr-484	1064	63	approach	approach	NOUN
ftr-484	1064	64	in	in	ADP
ftr-484	1064	65	hamilton	hamilton	PROPN
ftr-484	1064	66	is	be	AUX
ftr-484	1064	67	ultimately	ultimately	ADV
ftr-484	1064	68	rejected	reject	VERB
ftr-484	1064	69	,	,	PUNCT
ftr-484	1064	70	indeterminacy	indeterminacy	NOUN
ftr-484	1064	71	would	would	AUX
ftr-484	1064	72	still	still	ADV
ftr-484	1064	73	exist	exist	VERB
ftr-484	1064	74	in	in	ADP
ftr-484	1064	75	connection	connection	NOUN
ftr-484	1064	76	with	with	ADP
ftr-484	1064	77	differences	difference	NOUN
ftr-484	1064	78	in	in	ADP
ftr-484	1064	79	physical	physical	ADJ
ftr-484	1064	80	characteristics	characteristic	NOUN
ftr-484	1064	81	of	of	ADP
ftr-484	1064	82	items	item	NOUN
ftr-484	1064	83	.	.	PUNCT
ftr-484	1065	1	one	one	NUM
ftr-484	1065	2	further	further	ADJ
ftr-484	1065	3	attempt	attempt	NOUN
ftr-484	1065	4	to	to	PART
ftr-484	1065	5	reduce	reduce	VERB
ftr-484	1065	6	complexity	complexity	NOUN
ftr-484	1065	7	in	in	ADP
ftr-484	1065	8	determining	determine	VERB
ftr-484	1065	9	the	the	DET
ftr-484	1065	10	scope	scope	NOUN
ftr-484	1065	11	of	of	ADP
ftr-484	1065	12	an	an	DET
ftr-484	1065	13	item	item	NOUN
ftr-484	1065	14	must	must	AUX
ftr-484	1065	15	be	be	AUX
ftr-484	1065	16	briefly	briefly	ADV
ftr-484	1065	17	discussed	discuss	VERB
ftr-484	1065	18	:	:	PUNCT
ftr-484	1065	19	the	the	DET
ftr-484	1065	20	use	use	NOUN
ftr-484	1065	21	of	of	ADP
ftr-484	1065	22	cost	cost	NOUN
ftr-484	1065	23	components	component	NOUN
ftr-484	1065	24	(	(	PUNCT
ftr-484	1065	25	raw	raw	ADJ
ftr-484	1065	26	material	material	NOUN
ftr-484	1065	27	,	,	PUNCT
ftr-484	1065	28	labor	labor	NOUN
ftr-484	1065	29	,	,	PUNCT
ftr-484	1065	30	and	and	CCONJ
ftr-484	1065	31	overhead	overhead	ADV
ftr-484	1065	32	)	)	PUNCT
ftr-484	1065	33	as	as	ADP
ftr-484	1065	34	"	"	PUNCT
ftr-484	1065	35	items	item	NOUN
ftr-484	1065	36	.	.	PUNCT
ftr-484	1065	37	"	"	PUNCT
ftr-484	1066	1	despite	despite	SCONJ
ftr-484	1066	2	the	the	DET
ftr-484	1066	3	effectiveness	effectiveness	NOUN
ftr-484	1066	4	of	of	ADP
ftr-484	1066	5	this	this	DET
ftr-484	1066	6	method	method	NOUN
ftr-484	1066	7	in	in	ADP
ftr-484	1066	8	reducing	reduce	VERB
ftr-484	1066	9	the	the	DET
ftr-484	1066	10	inherent	inherent	ADJ
ftr-484	1066	11	complexity	complexity	NOUN
ftr-484	1066	12	of	of	ADP
ftr-484	1066	13	the	the	DET
ftr-484	1066	14	lifo	lifo	NOUN
ftr-484	1066	15	method	method	NOUN
ftr-484	1066	16	for	for	ADP
ftr-484	1066	17	some	some	DET
ftr-484	1066	18	taxpayers	taxpayer	NOUN
ftr-484	1066	19	,	,	PUNCT
ftr-484	1066	20	the	the	DET
ftr-484	1066	21	service	service	NOUN
ftr-484	1066	22	has	have	AUX
ftr-484	1066	23	raised	raise	VERB
ftr-484	1066	24	questions	question	NOUN
ftr-484	1066	25	about	about	ADP
ftr-484	1066	26	its	its	PRON
ftr-484	1066	27	validity	validity	NOUN
ftr-484	1066	28	and	and	CCONJ
ftr-484	1066	29	its	its	PRON
ftr-484	1066	30	future	future	NOUN
ftr-484	1066	31	is	be	AUX
ftr-484	1066	32	uncertain	uncertain	ADJ
ftr-484	1066	33	.	.	PUNCT
ftr-484	1067	1	e.	e.	PROPN
ftr-484	1067	2	cost	cost	PROPN
ftr-484	1067	3	components	component	NOUN
ftr-484	1067	4	as	as	ADP
ftr-484	1067	5	"	"	PUNCT
ftr-484	1067	6	items	item	NOUN
ftr-484	1067	7	.	.	PUNCT
ftr-484	1068	1	"	"	PUNCT
ftr-484	1068	2	-as	-as	CCONJ
ftr-484	1068	3	discussed	discuss	VERB
ftr-484	1068	4	above	above	ADV
ftr-484	1068	5	,	,	PUNCT
ftr-484	1068	6	inventories	inventory	NOUN
ftr-484	1068	7	of	of	ADP
ftr-484	1068	8	complex	complex	ADJ
ftr-484	1068	9	goods	good	NOUN
ftr-484	1068	10	subject	subject	ADJ
ftr-484	1068	11	to	to	ADP
ftr-484	1068	12	frequent	frequent	ADJ
ftr-484	1068	13	changes	change	NOUN
ftr-484	1068	14	in	in	ADP
ftr-484	1068	15	style	style	NOUN
ftr-484	1068	16	,	,	PUNCT
ftr-484	1068	17	quality	quality	NOUN
ftr-484	1068	18	,	,	PUNCT
ftr-484	1068	19	or	or	CCONJ
ftr-484	1068	20	content	content	NOUN
ftr-484	1068	21	present	present	VERB
ftr-484	1068	22	a	a	DET
ftr-484	1068	23	new	new	ADJ
ftr-484	1068	24	item	item	NOUN
ftr-484	1068	25	problem	problem	NOUN
ftr-484	1068	26	.	.	PUNCT
ftr-484	1069	1	to	to	PART
ftr-484	1069	2	draw	draw	VERB
ftr-484	1069	3	on	on	ADP
ftr-484	1069	4	a	a	DET
ftr-484	1069	5	familiar	familiar	ADJ
ftr-484	1069	6	example	example	NOUN
ftr-484	1069	7	,	,	PUNCT
ftr-484	1069	8	consider	consider	VERB
ftr-484	1069	9	the	the	DET
ftr-484	1069	10	automobiles	automobile	NOUN
ftr-484	1069	11	in	in	ADP
ftr-484	1069	12	wendle	wendle	PROPN
ftr-484	1069	13	ford	ford	PROPN
ftr-484	1069	14	.	.	PUNCT
ftr-484	1070	1	vehicles	vehicle	NOUN
ftr-484	1070	2	in	in	ADP
ftr-484	1070	3	each	each	DET
ftr-484	1070	4	model	model	NOUN
ftr-484	1070	5	year	year	NOUN
ftr-484	1070	6	are	be	AUX
ftr-484	1070	7	affected	affect	VERB
ftr-484	1070	8	by	by	ADP
ftr-484	1070	9	design	design	NOUN
ftr-484	1070	10	or	or	CCONJ
ftr-484	1070	11	engineering	engineering	NOUN
ftr-484	1070	12	changes	change	NOUN
ftr-484	1070	13	,	,	PUNCT
ftr-484	1070	14	which	which	PRON
ftr-484	1070	15	change	change	VERB
ftr-484	1070	16	the	the	DET
ftr-484	1070	17	composition	composition	NOUN
ftr-484	1070	18	of	of	ADP
ftr-484	1070	19	finished	finished	ADJ
ftr-484	1070	20	products	product	NOUN
ftr-484	1070	21	.	.	PUNCT
ftr-484	1071	1	moreover	moreover	ADV
ftr-484	1071	2	,	,	PUNCT
ftr-484	1071	3	individual	individual	ADJ
ftr-484	1071	4	vehicle	vehicle	NOUN
ftr-484	1071	5	content	content	NOUN
ftr-484	1071	6	varies	vary	VERB
ftr-484	1071	7	considerably	considerably	ADV
ftr-484	1071	8	,	,	PUNCT
ftr-484	1071	9	depending	depend	VERB
ftr-484	1071	10	on	on	ADP
ftr-484	1071	11	body	body	NOUN
ftr-484	1071	12	styles	style	NOUN
ftr-484	1071	13	,	,	PUNCT
ftr-484	1071	14	options	option	NOUN
ftr-484	1071	15	,	,	PUNCT
ftr-484	1071	16	and	and	CCONJ
ftr-484	1071	17	accessories	accessory	NOUN
ftr-484	1071	18	,	,	PUNCT
ftr-484	1071	19	so	so	SCONJ
ftr-484	1071	20	that	that	SCONJ
ftr-484	1071	21	vehicle	vehicle	NOUN
ftr-484	1071	22	costs	cost	NOUN
ftr-484	1071	23	can	can	AUX
ftr-484	1071	24	vary	vary	VERB
ftr-484	1071	25	widely	widely	ADV
ftr-484	1071	26	,	,	PUNCT
ftr-484	1071	27	even	even	ADV
ftr-484	1071	28	within	within	ADP
ftr-484	1071	29	the	the	DET
ftr-484	1071	30	same	same	ADJ
ftr-484	1071	31	model	model	NOUN
ftr-484	1071	32	.	.	PUNCT
ftr-484	1072	1	furthermore	furthermore	ADV
ftr-484	1072	2	,	,	PUNCT
ftr-484	1072	3	a	a	DET
ftr-484	1072	4	significant	significant	ADJ
ftr-484	1072	5	portion	portion	NOUN
ftr-484	1072	6	of	of	ADP
ftr-484	1072	7	a	a	DET
ftr-484	1072	8	manufacturer	manufacturer	NOUN
ftr-484	1072	9	's	's	PART
ftr-484	1072	10	inventory	inventory	NOUN
ftr-484	1072	11	may	may	AUX
ftr-484	1072	12	be	be	AUX
ftr-484	1072	13	work	work	NOUN
ftr-484	1072	14	-	-	PUNCT
ftr-484	1072	15	in	in	ADP
ftr-484	1072	16	-	-	PUNCT
ftr-484	1072	17	process	process	NOUN
ftr-484	1072	18	composed	compose	VERB
ftr-484	1072	19	of	of	ADP
ftr-484	1072	20	different	different	ADJ
ftr-484	1072	21	types	type	NOUN
ftr-484	1072	22	of	of	ADP
ftr-484	1072	23	materials	material	NOUN
ftr-484	1072	24	and	and	CCONJ
ftr-484	1072	25	conversion	conversion	NOUN
ftr-484	1072	26	costs	cost	NOUN
ftr-484	1072	27	at	at	ADP
ftr-484	1072	28	different	different	ADJ
ftr-484	1072	29	stages	stage	NOUN
ftr-484	1072	30	of	of	ADP
ftr-484	1072	31	completion	completion	NOUN
ftr-484	1072	32	.	.	PUNCT
ftr-484	1073	1	alternatively	alternatively	ADV
ftr-484	1073	2	,	,	PUNCT
ftr-484	1073	3	consider	consider	VERB
ftr-484	1073	4	a	a	DET
ftr-484	1073	5	manufacturer	manufacturer	NOUN
ftr-484	1073	6	producing	produce	VERB
ftr-484	1073	7	goods	good	NOUN
ftr-484	1073	8	on	on	ADP
ftr-484	1073	9	special	special	ADJ
ftr-484	1073	10	orders	order	NOUN
ftr-484	1073	11	from	from	ADP
ftr-484	1073	12	its	its	PRON
ftr-484	1073	13	customers	customer	NOUN
ftr-484	1073	14	.	.	PUNCT
ftr-484	1074	1	the	the	DET
ftr-484	1074	2	finished	finished	ADJ
ftr-484	1074	3	products	product	NOUN
ftr-484	1074	4	may	may	AUX
ftr-484	1074	5	be	be	AUX
ftr-484	1074	6	unique	unique	ADJ
ftr-484	1074	7	to	to	ADP
ftr-484	1074	8	each	each	DET
ftr-484	1074	9	customer	customer	NOUN
ftr-484	1074	10	,	,	PUNCT
ftr-484	1074	11	but	but	CCONJ
ftr-484	1074	12	may	may	AUX
ftr-484	1074	13	involve	involve	VERB
ftr-484	1074	14	similar	similar	ADJ
ftr-484	1074	15	materials	material	NOUN
ftr-484	1074	16	and	and	CCONJ
ftr-484	1074	17	conversion	conversion	NOUN
ftr-484	1074	18	costs	cost	NOUN
ftr-484	1074	19	.	.	PUNCT
ftr-484	1075	1	in	in	ADP
ftr-484	1075	2	recognition	recognition	NOUN
ftr-484	1075	3	of	of	ADP
ftr-484	1075	4	the	the	DET
ftr-484	1075	5	practical	practical	ADJ
ftr-484	1075	6	difficulties	difficulty	NOUN
ftr-484	1075	7	inherent	inherent	ADJ
ftr-484	1075	8	in	in	ADP
ftr-484	1075	9	computing	compute	VERB
ftr-484	1075	10	a	a	DET
ftr-484	1075	11	price	price	NOUN
ftr-484	1075	12	index	index	NOUN
ftr-484	1075	13	based	base	VERB
ftr-484	1075	14	on	on	ADP
ftr-484	1075	15	a	a	DET
ftr-484	1075	16	product	product	NOUN
ftr-484	1075	17	-	-	PUNCT
ftr-484	1075	18	oriented	orient	VERB
ftr-484	1075	19	definition	definition	NOUN
ftr-484	1075	20	of	of	ADP
ftr-484	1075	21	"	"	PUNCT
ftr-484	1075	22	item	item	NOUN
ftr-484	1075	23	,	,	PUNCT
ftr-484	1075	24	"	"	PUNCT
ftr-484	1075	25	early	early	ADJ
ftr-484	1075	26	formulations	formulation	NOUN
ftr-484	1075	27	of	of	ADP
ftr-484	1075	28	the	the	DET
ftr-484	1075	29	dollar	dollar	NOUN
ftr-484	1075	30	-	-	PUNCT
ftr-484	1075	31	value	value	NOUN
ftr-484	1075	32	lifo	lifo	NOUN
ftr-484	1075	33	method	method	NOUN
ftr-484	1075	34	contemplated	contemplate	VERB
ftr-484	1075	35	that	that	SCONJ
ftr-484	1075	36	a	a	DET
ftr-484	1075	37	manufacturer	manufacturer	NOUN
ftr-484	1075	38	could	could	AUX
ftr-484	1075	39	treat	treat	VERB
ftr-484	1075	40	an	an	DET
ftr-484	1075	41	item	item	NOUN
ftr-484	1075	42	as	as	ADP
ftr-484	1075	43	including	include	VERB
ftr-484	1075	44	cost	cost	NOUN
ftr-484	1075	45	components	component	NOUN
ftr-484	1075	46	,	,	PUNCT
ftr-484	1075	47	i.e.	i.e.	X
ftr-484	1075	48	,	,	PUNCT
ftr-484	1075	49	materials	material	NOUN
ftr-484	1075	50	,	,	PUNCT
ftr-484	1075	51	labor	labor	NOUN
ftr-484	1075	52	,	,	PUNCT
ftr-484	1075	53	and	and	CCONJ
ftr-484	1075	54	overhead	overhead	ADV
ftr-484	1075	55	.	.	PUNCT
ftr-484	1076	1	for	for	ADP
ftr-484	1076	2	example	example	NOUN
ftr-484	1076	3	,	,	PUNCT
ftr-484	1076	4	mcanly	mcanly	NOUN
ftr-484	1076	5	's	's	PART
ftr-484	1076	6	original	original	ADJ
ftr-484	1076	7	discussion	discussion	NOUN
ftr-484	1076	8	of	of	ADP
ftr-484	1076	9	the	the	DET
ftr-484	1076	10	origins	origin	NOUN
ftr-484	1076	11	of	of	ADP
ftr-484	1076	12	the	the	DET
ftr-484	1076	13	dollar	dollar	NOUN
ftr-484	1076	14	-	-	PUNCT
ftr-484	1076	15	value	value	NOUN
ftr-484	1076	16	lifo	lifo	NOUN
ftr-484	1076	17	method	method	NOUN
ftr-484	1076	18	contemplated	contemplate	VERB
ftr-484	1076	19	that	that	SCONJ
ftr-484	1076	20	items	item	NOUN
ftr-484	1076	21	could	could	AUX
ftr-484	1076	22	include	include	VERB
ftr-484	1076	23	cost	cost	NOUN
ftr-484	1076	24	components	component	NOUN
ftr-484	1076	25	:	:	PUNCT
ftr-484	1076	26	in	in	ADP
ftr-484	1076	27	place	place	NOUN
ftr-484	1076	28	of	of	ADP
ftr-484	1076	29	visualizing	visualize	VERB
ftr-484	1076	30	the	the	DET
ftr-484	1076	31	in	in	ADP
ftr-484	1076	32	-	-	PUNCT
ftr-484	1076	33	process	process	NOUN
ftr-484	1076	34	and	and	CCONJ
ftr-484	1076	35	finishedproduct	finishedproduct	NOUN
ftr-484	1076	36	inventory	inventory	NOUN
ftr-484	1076	37	of	of	ADP
ftr-484	1076	38	a	a	DET
ftr-484	1076	39	manufacturing	manufacture	VERB
ftr-484	1076	40	company	company	NOUN
ftr-484	1076	41	as	as	ADP
ftr-484	1076	42	being	be	AUX
ftr-484	1076	43	comprised	comprise	VERB
ftr-484	1076	44	of	of	ADP
ftr-484	1076	45	quantities	quantity	NOUN
ftr-484	1076	46	of	of	ADP
ftr-484	1076	47	product	product	NOUN
ftr-484	1076	48	units	unit	NOUN
ftr-484	1076	49	varied	varied	ADJ
ftr-484	1076	50	in	in	ADP
ftr-484	1076	51	design	design	NOUN
ftr-484	1076	52	,	,	PUNCT
ftr-484	1076	53	177	177	NUM
ftr-484	1076	54	.	.	PUNCT
ftr-484	1077	1	see	see	VERB
ftr-484	1077	2	infra	infra	NOUN
ftr-484	1077	3	part	part	NOUN
ftr-484	1077	4	v	v	ADP
ftr-484	1077	5	,	,	PUNCT
ftr-484	1077	6	discussing	discuss	VERB
ftr-484	1077	7	simplified	simplified	ADJ
ftr-484	1077	8	dollar	dollar	NOUN
ftr-484	1077	9	-	-	PUNCT
ftr-484	1077	10	value	value	NOUN
ftr-484	1077	11	lifo	lifo	NOUN
ftr-484	1077	12	methods	method	NOUN
ftr-484	1077	13	that	that	PRON
ftr-484	1077	14	use	use	VERB
ftr-484	1077	15	externally	externally	ADV
ftr-484	1077	16	generated	generate	VERB
ftr-484	1077	17	indexes	index	NOUN
ftr-484	1077	18	instead	instead	ADV
ftr-484	1077	19	of	of	ADP
ftr-484	1077	20	indexes	index	NOUN
ftr-484	1077	21	generated	generate	VERB
ftr-484	1077	22	from	from	ADP
ftr-484	1077	23	the	the	DET
ftr-484	1077	24	taxpayer	taxpayer	NOUN
ftr-484	1077	25	's	's	PART
ftr-484	1077	26	own	own	ADJ
ftr-484	1077	27	cost	cost	NOUN
ftr-484	1077	28	experiences	experience	NOUN
ftr-484	1077	29	.	.	PUNCT
ftr-484	1078	1	19951	19951	NUM
ftr-484	1078	2	florida	florida	PROPN
ftr-484	1078	3	tax	tax	PROPN
ftr-484	1078	4	review	review	NOUN
ftr-484	1078	5	style	style	NOUN
ftr-484	1078	6	,	,	PUNCT
ftr-484	1078	7	size	size	NOUN
ftr-484	1078	8	,	,	PUNCT
ftr-484	1078	9	etc	etc	X
ftr-484	1078	10	.	.	X
ftr-484	1078	11	,	,	PUNCT
ftr-484	1078	12	let	let	VERB
ftr-484	1078	13	us	we	PRON
ftr-484	1078	14	consider	consider	VERB
ftr-484	1078	15	this	this	DET
ftr-484	1078	16	inventory	inventory	NOUN
ftr-484	1078	17	as	as	ADP
ftr-484	1078	18	representing	represent	VERB
ftr-484	1078	19	quantities	quantity	NOUN
ftr-484	1078	20	of	of	ADP
ftr-484	1078	21	basic	basic	ADJ
ftr-484	1078	22	elements	element	NOUN
ftr-484	1078	23	of	of	ADP
ftr-484	1078	24	cost	cost	NOUN
ftr-484	1078	25	-	-	PUNCT
ftr-484	1078	26	namely	namely	ADV
ftr-484	1078	27	,	,	PUNCT
ftr-484	1078	28	various	various	ADJ
ftr-484	1078	29	materials	material	NOUN
ftr-484	1078	30	(	(	PUNCT
ftr-484	1078	31	regardless	regardless	ADV
ftr-484	1078	32	of	of	ADP
ftr-484	1078	33	their	their	PRON
ftr-484	1078	34	status	status	NOUN
ftr-484	1078	35	or	or	CCONJ
ftr-484	1078	36	the	the	DET
ftr-484	1078	37	type	type	NOUN
ftr-484	1078	38	of	of	ADP
ftr-484	1078	39	the	the	DET
ftr-484	1078	40	product	product	NOUN
ftr-484	1078	41	in	in	ADP
ftr-484	1078	42	which	which	PRON
ftr-484	1078	43	they	they	PRON
ftr-484	1078	44	are	be	AUX
ftr-484	1078	45	contained	contain	VERB
ftr-484	1078	46	)	)	PUNCT
ftr-484	1078	47	which	which	PRON
ftr-484	1078	48	have	have	VERB
ftr-484	1078	49	specific	specific	ADJ
ftr-484	1078	50	cost	cost	NOUN
ftr-484	1078	51	prices	price	NOUN
ftr-484	1078	52	,	,	PUNCT
ftr-484	1078	53	and	and	CCONJ
ftr-484	1078	54	hours	hour	NOUN
ftr-484	1078	55	of	of	ADP
ftr-484	1078	56	manufacturing	manufacturing	NOUN
ftr-484	1078	57	time	time	NOUN
ftr-484	1078	58	that	that	PRON
ftr-484	1078	59	can	can	AUX
ftr-484	1078	60	be	be	AUX
ftr-484	1078	61	valued	value	VERB
ftr-484	1078	62	at	at	ADP
ftr-484	1078	63	various	various	ADJ
ftr-484	1078	64	occupational	occupational	ADJ
ftr-484	1078	65	wage	wage	NOUN
ftr-484	1078	66	rates	rate	NOUN
ftr-484	1078	67	,	,	PUNCT
ftr-484	1078	68	and	and	CCONJ
ftr-484	1078	69	burden	burden	NOUN
ftr-484	1078	70	or	or	CCONJ
ftr-484	1078	71	expense	expense	NOUN
ftr-484	1078	72	rates	rate	NOUN
ftr-484	1078	73	.	.	PUNCT
ftr-484	1079	1	78	78	NUM
ftr-484	1079	2	in	in	ADP
ftr-484	1079	3	other	other	ADJ
ftr-484	1079	4	writings	writing	NOUN
ftr-484	1079	5	,	,	PUNCT
ftr-484	1079	6	it	it	PRON
ftr-484	1079	7	is	be	AUX
ftr-484	1079	8	clear	clear	ADJ
ftr-484	1079	9	that	that	SCONJ
ftr-484	1079	10	mcanly	mcanly	ADV
ftr-484	1079	11	viewed	view	VERB
ftr-484	1079	12	cost	cost	NOUN
ftr-484	1079	13	components	component	NOUN
ftr-484	1079	14	as	as	ADP
ftr-484	1079	15	essential	essential	ADJ
ftr-484	1079	16	to	to	ADP
ftr-484	1079	17	implementing	implement	VERB
ftr-484	1079	18	dollar	dollar	NOUN
ftr-484	1079	19	-	-	PUNCT
ftr-484	1079	20	value	value	NOUN
ftr-484	1079	21	lifo	lifo	NOUN
ftr-484	1079	22	:	:	PUNCT
ftr-484	1079	23	in	in	ADP
ftr-484	1079	24	as	as	ADV
ftr-484	1079	25	much	much	ADV
ftr-484	1079	26	as	as	SCONJ
ftr-484	1079	27	we	we	PRON
ftr-484	1079	28	are	be	AUX
ftr-484	1079	29	dealing	deal	VERB
ftr-484	1079	30	with	with	ADP
ftr-484	1079	31	a	a	DET
ftr-484	1079	32	means	means	NOUN
ftr-484	1079	33	of	of	ADP
ftr-484	1079	34	valuing	value	VERB
ftr-484	1079	35	the	the	DET
ftr-484	1079	36	total	total	ADJ
ftr-484	1079	37	inventory	inventory	NOUN
ftr-484	1079	38	investment	investment	NOUN
ftr-484	1079	39	so	so	SCONJ
ftr-484	1079	40	as	as	SCONJ
ftr-484	1079	41	not	not	PART
ftr-484	1079	42	to	to	PART
ftr-484	1079	43	affect	affect	VERB
ftr-484	1079	44	profits	profit	NOUN
ftr-484	1079	45	with	with	ADP
ftr-484	1079	46	fluctuations	fluctuation	NOUN
ftr-484	1079	47	in	in	ADP
ftr-484	1079	48	a	a	DET
ftr-484	1079	49	fixed	fix	VERB
ftr-484	1079	50	inventory	inventory	NOUN
ftr-484	1079	51	investment	investment	NOUN
ftr-484	1079	52	(	(	PUNCT
ftr-484	1079	53	defined	define	VERB
ftr-484	1079	54	as	as	ADP
ftr-484	1079	55	the	the	DET
ftr-484	1079	56	beginning	begin	VERB
ftr-484	1079	57	-	-	PUNCT
ftr-484	1079	58	inventory	inventory	NOUN
ftr-484	1079	59	investment	investment	NOUN
ftr-484	1079	60	to	to	ADP
ftr-484	1079	61	the	the	DET
ftr-484	1079	62	extent	extent	NOUN
ftr-484	1079	63	that	that	SCONJ
ftr-484	1079	64	it	it	PRON
ftr-484	1079	65	is	be	AUX
ftr-484	1079	66	in	in	ADP
ftr-484	1079	67	existence	existence	NOUN
ftr-484	1079	68	in	in	ADP
ftr-484	1079	69	the	the	DET
ftr-484	1079	70	closing	close	VERB
ftr-484	1079	71	inventory	inventory	NOUN
ftr-484	1079	72	)	)	PUNCT
ftr-484	1079	73	it	it	PRON
ftr-484	1079	74	seems	seem	VERB
ftr-484	1079	75	reasonable	reasonable	ADJ
ftr-484	1079	76	to	to	PART
ftr-484	1079	77	suggest	suggest	VERB
ftr-484	1079	78	that	that	SCONJ
ftr-484	1079	79	the	the	DET
ftr-484	1079	80	mechanics	mechanic	NOUN
ftr-484	1079	81	of	of	ADP
ftr-484	1079	82	application	application	NOUN
ftr-484	1079	83	of	of	ADP
ftr-484	1079	84	this	this	DET
ftr-484	1079	85	last	last	ADJ
ftr-484	1079	86	-	-	PUNCT
ftr-484	1079	87	in	in	NOUN
ftr-484	1079	88	,	,	PUNCT
ftr-484	1079	89	firstout	firstout	ADJ
ftr-484	1079	90	principle	principle	NOUN
ftr-484	1079	91	to	to	ADP
ftr-484	1079	92	an	an	DET
ftr-484	1079	93	inventory	inventory	NOUN
ftr-484	1079	94	of	of	ADP
ftr-484	1079	95	a	a	DET
ftr-484	1079	96	manufacturing	manufacturing	NOUN
ftr-484	1079	97	concern	concern	NOUN
ftr-484	1079	98	should	should	AUX
ftr-484	1079	99	cover	cover	VERB
ftr-484	1079	100	units	unit	NOUN
ftr-484	1079	101	of	of	ADP
ftr-484	1079	102	cost	cost	NOUN
ftr-484	1079	103	elements	element	NOUN
ftr-484	1079	104	(	(	PUNCT
ftr-484	1079	105	materials	material	NOUN
ftr-484	1079	106	and	and	CCONJ
ftr-484	1079	107	manufacturing	manufacturing	NOUN
ftr-484	1079	108	time	time	NOUN
ftr-484	1079	109	)	)	PUNCT
ftr-484	1079	110	with	with	ADP
ftr-484	1079	111	their	their	PRON
ftr-484	1079	112	attendant	attendant	ADJ
ftr-484	1079	113	value	value	NOUN
ftr-484	1079	114	factors	factor	NOUN
ftr-484	1079	115	(	(	PUNCT
ftr-484	1079	116	materials	material	NOUN
ftr-484	1079	117	price	price	NOUN
ftr-484	1079	118	levels	level	NOUN
ftr-484	1079	119	,	,	PUNCT
ftr-484	1079	120	wage	wage	NOUN
ftr-484	1079	121	scales	scale	NOUN
ftr-484	1079	122	,	,	PUNCT
ftr-484	1079	123	etc	etc	X
ftr-484	1079	124	.	.	X
ftr-484	1079	125	)	)	PUNCT
ftr-484	1080	1	if	if	SCONJ
ftr-484	1080	2	its	its	PRON
ftr-484	1080	3	underlying	underlie	VERB
ftr-484	1080	4	purpose	purpose	NOUN
ftr-484	1080	5	is	be	AUX
ftr-484	1080	6	to	to	PART
ftr-484	1080	7	be	be	AUX
ftr-484	1080	8	effectuated	effectuate	VERB
ftr-484	1080	9	in	in	ADP
ftr-484	1080	10	the	the	DET
ftr-484	1080	11	evaluation	evaluation	NOUN
ftr-484	1080	12	of	of	ADP
ftr-484	1080	13	any	any	DET
ftr-484	1080	14	inventory	inventory	NOUN
ftr-484	1080	15	.	.	PUNCT
ftr-484	1081	1	let	let	VERB
ftr-484	1081	2	us	we	PRON
ftr-484	1081	3	consider	consider	VERB
ftr-484	1081	4	a	a	DET
ftr-484	1081	5	broad	broad	ADJ
ftr-484	1081	6	interpretation	interpretation	NOUN
ftr-484	1081	7	of	of	ADP
ftr-484	1081	8	the	the	DET
ftr-484	1081	9	last	last	ADJ
ftr-484	1081	10	-	-	PUNCT
ftr-484	1081	11	in	in	NOUN
ftr-484	1081	12	,	,	PUNCT
ftr-484	1081	13	first	first	ADJ
ftr-484	1081	14	-	-	PUNCT
ftr-484	1081	15	out	out	ADP
ftr-484	1081	16	principle	principle	NOUN
ftr-484	1081	17	as	as	SCONJ
ftr-484	1081	18	applied	apply	VERB
ftr-484	1081	19	to	to	ADP
ftr-484	1081	20	the	the	DET
ftr-484	1081	21	cost	cost	NOUN
ftr-484	1081	22	elements	element	NOUN
ftr-484	1081	23	representing	represent	VERB
ftr-484	1081	24	the	the	DET
ftr-484	1081	25	factors	factor	NOUN
ftr-484	1081	26	which	which	PRON
ftr-484	1081	27	are	be	AUX
ftr-484	1081	28	valued	value	VERB
ftr-484	1081	29	in	in	ADP
ftr-484	1081	30	the	the	DET
ftr-484	1081	31	determination	determination	NOUN
ftr-484	1081	32	of	of	ADP
ftr-484	1081	33	individual	individual	ADJ
ftr-484	1081	34	product	product	NOUN
ftr-484	1081	35	costs	cost	NOUN
ftr-484	1081	36	and	and	CCONJ
ftr-484	1081	37	through	through	ADP
ftr-484	1081	38	which	which	PRON
ftr-484	1081	39	the	the	DET
ftr-484	1081	40	total	total	ADJ
ftr-484	1081	41	inventory	inventory	NOUN
ftr-484	1081	42	valuation	valuation	NOUN
ftr-484	1081	43	is	be	AUX
ftr-484	1081	44	determined	determine	VERB
ftr-484	1081	45	.	.	PUNCT
ftr-484	1082	1	'79	'79	PRON
ftr-484	1082	2	mcanly	mcanly	ADV
ftr-484	1082	3	continued	continue	VERB
ftr-484	1082	4	to	to	PART
ftr-484	1082	5	advocate	advocate	VERB
ftr-484	1082	6	this	this	DET
ftr-484	1082	7	concept	concept	NOUN
ftr-484	1082	8	of	of	ADP
ftr-484	1082	9	dollar	dollar	NOUN
ftr-484	1082	10	-	-	PUNCT
ftr-484	1082	11	value	value	NOUN
ftr-484	1082	12	lifo	lifo	NOUN
ftr-484	1082	13	throughout	throughout	ADP
ftr-484	1082	14	his	his	PRON
ftr-484	1082	15	career	career	NOUN
ftr-484	1082	16	.	.	PUNCT
ftr-484	1083	1	in	in	ADP
ftr-484	1083	2	1963	1963	NUM
ftr-484	1083	3	,	,	PUNCT
ftr-484	1083	4	he	he	PRON
ftr-484	1083	5	wrote	write	VERB
ftr-484	1083	6	:	:	PUNCT
ftr-484	1083	7	"	"	PUNCT
ftr-484	1083	8	by	by	ADP
ftr-484	1083	9	using	use	VERB
ftr-484	1083	10	a	a	DET
ftr-484	1083	11	basic	basic	ADJ
ftr-484	1083	12	dollar	dollar	NOUN
ftr-484	1083	13	value	value	NOUN
ftr-484	1083	14	as	as	ADP
ftr-484	1083	15	the	the	DET
ftr-484	1083	16	common	common	ADJ
ftr-484	1083	17	denominator	denominator	NOUN
ftr-484	1083	18	,	,	PUNCT
ftr-484	1083	19	we	we	PRON
ftr-484	1083	20	can	can	AUX
ftr-484	1083	21	,	,	PUNCT
ftr-484	1083	22	therefore	therefore	ADV
ftr-484	1083	23	,	,	PUNCT
ftr-484	1083	24	easily	easily	ADV
ftr-484	1083	25	apply	apply	VERB
ftr-484	1083	26	the	the	DET
ftr-484	1083	27	last	last	ADJ
ftr-484	1083	28	-	-	PUNCT
ftr-484	1083	29	in	in	NOUN
ftr-484	1083	30	,	,	PUNCT
ftr-484	1083	31	first	first	ADJ
ftr-484	1083	32	-	-	PUNCT
ftr-484	1083	33	out	out	ADP
ftr-484	1083	34	principle	principle	NOUN
ftr-484	1083	35	,	,	PUNCT
ftr-484	1083	36	regardless	regardless	ADV
ftr-484	1083	37	of	of	ADP
ftr-484	1083	38	the	the	DET
ftr-484	1083	39	complexity	complexity	NOUN
ftr-484	1083	40	of	of	ADP
ftr-484	1083	41	the	the	DET
ftr-484	1083	42	inventory	inventory	NOUN
ftr-484	1083	43	.	.	PUNCT
ftr-484	1084	1	the	the	DET
ftr-484	1084	2	objective	objective	NOUN
ftr-484	1084	3	is	be	AUX
ftr-484	1084	4	to	to	PART
ftr-484	1084	5	express	express	VERB
ftr-484	1084	6	the	the	DET
ftr-484	1084	7	ending	end	VERB
ftr-484	1084	8	inventory	inventory	NOUN
ftr-484	1084	9	at	at	ADP
ftr-484	1084	10	the	the	DET
ftr-484	1084	11	beginning	begin	VERB
ftr-484	1084	12	-	-	PUNCT
ftr-484	1084	13	of	of	ADP
ftr-484	1084	14	-	-	PUNCT
ftr-484	1084	15	year	year	NOUN
ftr-484	1084	16	price	price	NOUN
ftr-484	1084	17	levels	level	NOUN
ftr-484	1084	18	of	of	ADP
ftr-484	1084	19	materials	material	NOUN
ftr-484	1084	20	,	,	PUNCT
ftr-484	1084	21	labor	labor	NOUN
ftr-484	1084	22	and	and	CCONJ
ftr-484	1084	23	overhead	overhead	ADV
ftr-484	1084	24	.	.	PUNCT
ftr-484	1085	1	"	"	PUNCT
ftr-484	1085	2	'	'	PUNCT
ftr-484	1085	3	80	80	NUM
ftr-484	1085	4	apparently	apparently	ADV
ftr-484	1085	5	,	,	PUNCT
ftr-484	1085	6	mcanly	mcanly	ADV
ftr-484	1085	7	believed	believe	VERB
ftr-484	1085	8	that	that	SCONJ
ftr-484	1085	9	the	the	DET
ftr-484	1085	10	178	178	NUM
ftr-484	1085	11	.	.	PUNCT
ftr-484	1086	1	h.t	h.t	PROPN
ftr-484	1086	2	.	.	PROPN
ftr-484	1086	3	mcanly	mcanly	ADV
ftr-484	1086	4	,	,	PUNCT
ftr-484	1086	5	origin	origin	NOUN
ftr-484	1086	6	of	of	ADP
ftr-484	1086	7	the	the	DET
ftr-484	1086	8	dollar	dollar	NOUN
ftr-484	1086	9	value	value	NOUN
ftr-484	1086	10	lifo	lifo	NOUN
ftr-484	1086	11	method	method	NOUN
ftr-484	1086	12	,	,	PUNCT
ftr-484	1086	13	in	in	ADP
ftr-484	1086	14	selected	select	VERB
ftr-484	1086	15	writings	writing	NOUN
ftr-484	1086	16	on	on	ADP
ftr-484	1086	17	accounting	account	VERB
ftr-484	1086	18	and	and	CCONJ
ftr-484	1086	19	related	related	ADJ
ftr-484	1086	20	subjects	subject	NOUN
ftr-484	1086	21	17	17	NUM
ftr-484	1086	22	,	,	PUNCT
ftr-484	1086	23	19	19	NUM
ftr-484	1086	24	(	(	PUNCT
ftr-484	1086	25	n.d	n.d	PROPN
ftr-484	1086	26	.	.	PROPN
ftr-484	1086	27	)	)	PUNCT
ftr-484	1086	28	.	.	PUNCT
ftr-484	1087	1	179	179	NUM
ftr-484	1087	2	.	.	PUNCT
ftr-484	1088	1	i	i	PRON
ftr-484	1088	2	d.	d.	PROPN
ftr-484	1088	3	at	at	ADP
ftr-484	1088	4	22	22	NUM
ftr-484	1088	5	-	-	SYM
ftr-484	1088	6	23	23	NUM
ftr-484	1088	7	.	.	PUNCT
ftr-484	1089	1	180	180	NUM
ftr-484	1089	2	.	.	PUNCT
ftr-484	1090	1	h.t	h.t	PROPN
ftr-484	1090	2	.	.	PROPN
ftr-484	1090	3	mcanly	mcanly	ADV
ftr-484	1090	4	,	,	PUNCT
ftr-484	1090	5	lifo	lifo	NOUN
ftr-484	1090	6	-	-	PUNCT
ftr-484	1090	7	broad	broad	ADJ
ftr-484	1090	8	application	application	NOUN
ftr-484	1090	9	,	,	PUNCT
ftr-484	1090	10	in	in	ADP
ftr-484	1090	11	selected	select	VERB
ftr-484	1090	12	writings	writing	NOUN
ftr-484	1090	13	on	on	ADP
ftr-484	1090	14	accounting	account	VERB
ftr-484	1090	15	and	and	CCONJ
ftr-484	1090	16	related	related	ADJ
ftr-484	1090	17	subjects	subject	NOUN
ftr-484	1090	18	180	180	NUM
ftr-484	1090	19	,	,	PUNCT
ftr-484	1090	20	183	183	NUM
ftr-484	1090	21	(	(	PUNCT
ftr-484	1090	22	n.d	n.d	PROPN
ftr-484	1090	23	.	.	PROPN
ftr-484	1090	24	)	)	PUNCT
ftr-484	1090	25	.	.	PUNCT
ftr-484	1091	1	mcanly	mcanly	ADV
ftr-484	1091	2	notes	note	VERB
ftr-484	1091	3	that	that	SCONJ
ftr-484	1091	4	"	"	PUNCT
ftr-484	1091	5	[	[	X
ftr-484	1091	6	i]n	i]n	VERB
ftr-484	1091	7	some	some	DET
ftr-484	1091	8	cases	case	NOUN
ftr-484	1091	9	,	,	PUNCT
ftr-484	1091	10	it	it	PRON
ftr-484	1091	11	is	be	AUX
ftr-484	1091	12	practicable	practicable	ADJ
ftr-484	1091	13	to	to	PART
ftr-484	1091	14	extend	extend	VERB
ftr-484	1091	15	the	the	DET
ftr-484	1091	16	quantities	quantity	NOUN
ftr-484	1091	17	on	on	ADP
ftr-484	1091	18	hand	hand	NOUN
ftr-484	1091	19	at	at	ADP
ftr-484	1091	20	the	the	DET
ftr-484	1091	21	end	end	NOUN
ftr-484	1091	22	of	of	ADP
ftr-484	1091	23	the	the	DET
ftr-484	1091	24	year	year	NOUN
ftr-484	1091	25	-	-	PUNCT
ftr-484	1091	26	of	of	ADP
ftr-484	1091	27	each	each	DET
ftr-484	1091	28	raw	raw	ADJ
ftr-484	1091	29	material	material	NOUN
ftr-484	1091	30	,	,	PUNCT
ftr-484	1091	31	production	production	NOUN
ftr-484	1091	32	in	in	ADP
ftr-484	1091	33	process	process	NOUN
ftr-484	1091	34	and	and	CCONJ
ftr-484	1091	35	finished	finish	VERB
ftr-484	1091	36	product	product	NOUN
ftr-484	1091	37	-	-	PUNCT
ftr-484	1091	38	at	at	ADP
ftr-484	1091	39	the	the	DET
ftr-484	1091	40	beginning	begin	VERB
ftr-484	1091	41	-	-	PUNCT
ftr-484	1091	42	of	of	ADP
ftr-484	1091	43	-	-	PUNCT
ftr-484	1091	44	the	the	DET
ftr-484	1091	45	-	-	PUNCT
ftr-484	1091	46	year	year	NOUN
ftr-484	1091	47	price	price	NOUN
ftr-484	1091	48	levels	level	NOUN
ftr-484	1091	49	.	.	PUNCT
ftr-484	1091	50	"	"	PUNCT
ftr-484	1092	1	i	i	PRON
ftr-484	1092	2	d.	d.	PROPN
ftr-484	1092	3	thus	thus	ADV
ftr-484	1092	4	,	,	PUNCT
ftr-484	1092	5	according	accord	VERB
ftr-484	1092	6	to	to	ADP
ftr-484	1092	7	mcanly	mcanly	ADV
ftr-484	1092	8	,	,	PUNCT
ftr-484	1092	9	the	the	DET
ftr-484	1092	10	method	method	NOUN
ftr-484	1092	11	was	be	AUX
ftr-484	1092	12	intended	intend	VERB
ftr-484	1092	13	to	to	PART
ftr-484	1092	14	accommodate	accommodate	VERB
ftr-484	1092	15	the	the	DET
ftr-484	1092	16	practical	practical	ADJ
ftr-484	1092	17	needs	need	NOUN
ftr-484	1092	18	of	of	ADP
ftr-484	1092	19	the	the	DET
ftr-484	1092	20	taxpayer	taxpayer	NOUN
ftr-484	1092	21	.	.	PUNCT
ftr-484	1093	1	this	this	PRON
ftr-484	1093	2	is	be	AUX
ftr-484	1093	3	consistent	consistent	ADJ
ftr-484	1093	4	with	with	ADP
ftr-484	1093	5	the	the	DET
ftr-484	1093	6	broad	broad	ADJ
ftr-484	1093	7	goal	goal	NOUN
ftr-484	1093	8	of	of	ADP
ftr-484	1093	9	the	the	DET
ftr-484	1093	10	1939	1939	NUM
ftr-484	1093	11	act	act	NOUN
ftr-484	1093	12	of	of	ADP
ftr-484	1093	13	making	make	VERB
ftr-484	1093	14	lifo	lifo	NOUN
ftr-484	1093	15	available	available	ADJ
ftr-484	1093	16	to	to	ADP
ftr-484	1093	17	all	all	DET
ftr-484	1093	18	taxpayers	taxpayer	NOUN
ftr-484	1093	19	.	.	PUNCT
ftr-484	1094	1	see	see	VERB
ftr-484	1094	2	generally	generally	ADV
ftr-484	1094	3	schneider	schneider	NOUN
ftr-484	1094	4	,	,	PUNCT
ftr-484	1094	5	supra	supra	PROPN
ftr-484	1094	6	note	note	PROPN
ftr-484	1094	7	4	4	NUM
ftr-484	1094	8	,	,	PUNCT
ftr-484	1094	9	§	§	PROPN
ftr-484	1094	10	9.03	9.03	NUM
ftr-484	1094	11	(	(	PUNCT
ftr-484	1094	12	discussing	discuss	VERB
ftr-484	1094	13	effect	effect	NOUN
ftr-484	1094	14	of	of	ADP
ftr-484	1094	15	1939	1939	NUM
ftr-484	1094	16	act	act	NOUN
ftr-484	1094	17	)	)	PUNCT
ftr-484	1094	18	.	.	PUNCT
ftr-484	1095	1	[	[	X
ftr-484	1095	2	vol	vol	NOUN
ftr-484	1095	3	2:10	2:10	NUM
ftr-484	1095	4	demystifying	demystify	VERB
ftr-484	1095	5	lifo	lifo	NOUN
ftr-484	1095	6	dollar	dollar	NOUN
ftr-484	1095	7	-	-	PUNCT
ftr-484	1095	8	value	value	NOUN
ftr-484	1095	9	lifo	lifo	NOUN
ftr-484	1095	10	regulations	regulation	NOUN
ftr-484	1095	11	,	,	PUNCT
ftr-484	1095	12	promulgated	promulgate	VERB
ftr-484	1095	13	in	in	ADP
ftr-484	1095	14	196	196	NUM
ftr-484	1095	15	1	1	NUM
ftr-484	1095	16	,	,	PUNCT
ftr-484	1095	17	'	'	PUNCT
ftr-484	1095	18	allowed	allow	VERB
ftr-484	1095	19	the	the	DET
ftr-484	1095	20	method	method	NOUN
ftr-484	1095	21	.	.	PUNCT
ftr-484	1096	1	numerous	numerous	ADJ
ftr-484	1096	2	other	other	ADJ
ftr-484	1096	3	commentators	commentator	NOUN
ftr-484	1096	4	have	have	AUX
ftr-484	1096	5	shared	share	VERB
ftr-484	1096	6	this	this	DET
ftr-484	1096	7	view	view	NOUN
ftr-484	1096	8	,	,	PUNCT
ftr-484	1096	9	as	as	SCONJ
ftr-484	1096	10	the	the	DET
ftr-484	1096	11	cost	cost	NOUN
ftr-484	1096	12	components	component	NOUN
ftr-484	1096	13	approach	approach	NOUN
ftr-484	1096	14	enjoyed	enjoy	VERB
ftr-484	1096	15	widespread	widespread	ADJ
ftr-484	1096	16	use	use	NOUN
ftr-484	1096	17	by	by	ADP
ftr-484	1096	18	taxpayers	taxpayer	NOUN
ftr-484	1096	19	,	,	PUNCT
ftr-484	1096	20	approval	approval	NOUN
ftr-484	1096	21	by	by	ADP
ftr-484	1096	22	commentators	commentator	NOUN
ftr-484	1096	23	,	,	PUNCT
ftr-484	1096	24	and	and	CCONJ
ftr-484	1096	25	apparent	apparent	ADJ
ftr-484	1096	26	acceptance	acceptance	NOUN
ftr-484	1096	27	by	by	ADP
ftr-484	1096	28	the	the	DET
ftr-484	1096	29	service	service	NOUN
ftr-484	1096	30	both	both	CCONJ
ftr-484	1096	31	before	before	ADV
ftr-484	1096	32	and	and	CCONJ
ftr-484	1096	33	after	after	ADP
ftr-484	1096	34	detailed	detailed	ADJ
ftr-484	1096	35	dollarvalue	dollarvalue	NOUN
ftr-484	1096	36	lifo	lifo	NOUN
ftr-484	1096	37	regulations	regulation	NOUN
ftr-484	1096	38	were	be	AUX
ftr-484	1096	39	promulgated	promulgate	VERB
ftr-484	1096	40	.	.	PUNCT
ftr-484	1096	41	"	"	PUNCT
ftr-484	1097	1	181	181	NUM
ftr-484	1097	2	.	.	PUNCT
ftr-484	1098	1	t.d	t.d	X
ftr-484	1098	2	.	.	PROPN
ftr-484	1098	3	6539	6539	NUM
ftr-484	1098	4	,	,	PUNCT
ftr-484	1098	5	1961	1961	NUM
ftr-484	1098	6	-	-	SYM
ftr-484	1098	7	1	1	NUM
ftr-484	1098	8	c.b	c.b	PROPN
ftr-484	1098	9	.	.	PROPN
ftr-484	1098	10	167	167	NUM
ftr-484	1098	11	.	.	PUNCT
ftr-484	1099	1	these	these	DET
ftr-484	1099	2	regulations	regulation	NOUN
ftr-484	1099	3	have	have	AUX
ftr-484	1099	4	continued	continue	VERB
ftr-484	1099	5	in	in	ADP
ftr-484	1099	6	nearly	nearly	ADV
ftr-484	1099	7	identical	identical	ADJ
ftr-484	1099	8	form	form	NOUN
ftr-484	1099	9	,	,	PUNCT
ftr-484	1099	10	with	with	ADP
ftr-484	1099	11	the	the	DET
ftr-484	1099	12	only	only	ADJ
ftr-484	1099	13	modifications	modification	NOUN
ftr-484	1099	14	being	be	AUX
ftr-484	1099	15	the	the	DET
ftr-484	1099	16	addition	addition	NOUN
ftr-484	1099	17	of	of	ADP
ftr-484	1099	18	provisions	provision	NOUN
ftr-484	1099	19	to	to	PART
ftr-484	1099	20	allow	allow	VERB
ftr-484	1099	21	the	the	DET
ftr-484	1099	22	expanded	expand	VERB
ftr-484	1099	23	use	use	NOUN
ftr-484	1099	24	of	of	ADP
ftr-484	1099	25	bls	bls	ADJ
ftr-484	1099	26	indexes	index	NOUN
ftr-484	1099	27	.	.	PUNCT
ftr-484	1100	1	see	see	VERB
ftr-484	1100	2	t.d	t.d	PROPN
ftr-484	1100	3	.	.	PROPN
ftr-484	1100	4	7814	7814	NUM
ftr-484	1100	5	,	,	PUNCT
ftr-484	1100	6	1982	1982	NUM
ftr-484	1100	7	-	-	SYM
ftr-484	1100	8	1	1	NUM
ftr-484	1100	9	c.b	c.b	PROPN
ftr-484	1100	10	.	.	PROPN
ftr-484	1100	11	84	84	NUM
ftr-484	1100	12	.	.	PUNCT
ftr-484	1101	1	182	182	NUM
ftr-484	1101	2	.	.	PUNCT
ftr-484	1102	1	extensive	extensive	ADJ
ftr-484	1102	2	discussion	discussion	NOUN
ftr-484	1102	3	of	of	ADP
ftr-484	1102	4	arguments	argument	NOUN
ftr-484	1102	5	supporting	support	VERB
ftr-484	1102	6	the	the	DET
ftr-484	1102	7	component	component	NOUN
ftr-484	1102	8	costing	costing	NOUN
ftr-484	1102	9	method	method	NOUN
ftr-484	1102	10	are	be	AUX
ftr-484	1102	11	found	find	VERB
ftr-484	1102	12	in	in	ADP
ftr-484	1102	13	gertzman	gertzman	NOUN
ftr-484	1102	14	,	,	PUNCT
ftr-484	1102	15	supra	supra	PROPN
ftr-484	1102	16	note	note	NOUN
ftr-484	1102	17	3	3	NUM
ftr-484	1102	18	,	,	PUNCT
ftr-484	1102	19	1	1	NUM
ftr-484	1102	20	7.0413][e	7.0413][e	NOUN
ftr-484	1102	21	]	]	PUNCT
ftr-484	1102	22	;	;	PUNCT
ftr-484	1102	23	schneider	schneider	NOUN
ftr-484	1102	24	,	,	PUNCT
ftr-484	1102	25	supra	supra	PROPN
ftr-484	1102	26	note	note	NOUN
ftr-484	1102	27	4	4	NUM
ftr-484	1102	28	.	.	PUNCT
ftr-484	1103	1	§	§	PROPN
ftr-484	1103	2	14.01[21[b	14.01[21[b	NOUN
ftr-484	1103	3	]	]	X
ftr-484	1103	4	.	.	PUNCT
ftr-484	1104	1	for	for	ADP
ftr-484	1104	2	examples	example	NOUN
ftr-484	1104	3	of	of	ADP
ftr-484	1104	4	the	the	DET
ftr-484	1104	5	acceptance	acceptance	NOUN
ftr-484	1104	6	of	of	ADP
ftr-484	1104	7	component	component	NOUN
ftr-484	1104	8	costing	cost	VERB
ftr-484	1104	9	throughout	throughout	ADP
ftr-484	1104	10	the	the	DET
ftr-484	1104	11	history	history	NOUN
ftr-484	1104	12	of	of	ADP
ftr-484	1104	13	dollar	dollar	NOUN
ftr-484	1104	14	-	-	PUNCT
ftr-484	1104	15	value	value	NOUN
ftr-484	1104	16	lifo	lifo	NOUN
ftr-484	1104	17	,	,	PUNCT
ftr-484	1104	18	see	see	VERB
ftr-484	1104	19	montgomery	montgomery	PROPN
ftr-484	1104	20	's	's	PART
ftr-484	1104	21	federal	federal	ADJ
ftr-484	1104	22	taxes	taxis	NOUN
ftr-484	1104	23	2	2	NUM
ftr-484	1104	24	-	-	SYM
ftr-484	1104	25	30	30	NUM
ftr-484	1104	26	(	(	PUNCT
ftr-484	1104	27	philip	philip	NOUN
ftr-484	1104	28	bardes	barde	VERB
ftr-484	1104	29	et	et	PROPN
ftr-484	1104	30	al	al	PROPN
ftr-484	1104	31	.	.	PROPN
ftr-484	1104	32	,	,	PUNCT
ftr-484	1104	33	eds	eds	PROPN
ftr-484	1104	34	..	..	PUNCT
ftr-484	1104	35	37th	37th	ADJ
ftr-484	1104	36	ed	ed	NOUN
ftr-484	1104	37	.	.	PROPN
ftr-484	1104	38	1958	1958	NUM
ftr-484	1104	39	)	)	PUNCT
ftr-484	1104	40	(	(	PUNCT
ftr-484	1104	41	"	"	PUNCT
ftr-484	1104	42	many	many	ADJ
ftr-484	1104	43	exponents	exponent	NOUN
ftr-484	1104	44	of	of	ADP
ftr-484	1104	45	lifo	lifo	NOUN
ftr-484	1104	46	maintain	maintain	VERB
ftr-484	1104	47	that	that	SCONJ
ftr-484	1104	48	[	[	X
ftr-484	1104	49	the	the	DET
ftr-484	1104	50	cost	cost	NOUN
ftr-484	1104	51	components	component	NOUN
ftr-484	1104	52	method	method	NOUN
ftr-484	1104	53	]	]	PUNCT
ftr-484	1104	54	will	will	AUX
ftr-484	1104	55	provide	provide	VERB
ftr-484	1104	56	the	the	DET
ftr-484	1104	57	most	most	ADV
ftr-484	1104	58	accurate	accurate	ADJ
ftr-484	1104	59	results	result	NOUN
ftr-484	1104	60	,	,	PUNCT
ftr-484	1104	61	and	and	CCONJ
ftr-484	1104	62	there	there	PRON
ftr-484	1104	63	appears	appear	VERB
ftr-484	1104	64	to	to	PART
ftr-484	1104	65	be	be	AUX
ftr-484	1104	66	a	a	DET
ftr-484	1104	67	strong	strong	ADJ
ftr-484	1104	68	argument	argument	NOUN
ftr-484	1104	69	in	in	ADP
ftr-484	1104	70	support	support	NOUN
ftr-484	1104	71	of	of	ADP
ftr-484	1104	72	such	such	DET
ftr-484	1104	73	a	a	DET
ftr-484	1104	74	position	position	NOUN
ftr-484	1104	75	.	.	PUNCT
ftr-484	1104	76	"	"	PUNCT
ftr-484	1104	77	)	)	PUNCT
ftr-484	1104	78	;	;	PUNCT
ftr-484	1104	79	montgomery	montgomery	PROPN
ftr-484	1104	80	's	's	PART
ftr-484	1104	81	federal	federal	ADJ
ftr-484	1104	82	taxes	taxis	NOUN
ftr-484	1104	83	2	2	NUM
ftr-484	1104	84	-	-	SYM
ftr-484	1104	85	35	35	NUM
ftr-484	1104	86	to	to	PART
ftr-484	1104	87	2	2	NUM
ftr-484	1104	88	-	-	SYM
ftr-484	1104	89	36	36	NUM
ftr-484	1104	90	(	(	PUNCT
ftr-484	1104	91	philip	philip	PROPN
ftr-484	1104	92	bardes	barde	VERB
ftr-484	1104	93	et	et	PROPN
ftr-484	1104	94	al	al	PROPN
ftr-484	1104	95	..	..	PROPN
ftr-484	1104	96	eds	eds	PROPN
ftr-484	1104	97	.	.	PROPN
ftr-484	1104	98	,	,	PUNCT
ftr-484	1104	99	38th	38th	ADJ
ftr-484	1104	100	ed	ed	NOUN
ftr-484	1104	101	.	.	PROPN
ftr-484	1104	102	1961	1961	NUM
ftr-484	1104	103	)	)	PUNCT
ftr-484	1104	104	(	(	PUNCT
ftr-484	1104	105	same	same	ADJ
ftr-484	1104	106	)	)	PUNCT
ftr-484	1104	107	;	;	PUNCT
ftr-484	1104	108	montgomery	montgomery	PROPN
ftr-484	1104	109	's	's	PART
ftr-484	1104	110	federal	federal	ADJ
ftr-484	1104	111	taxes	taxis	NOUN
ftr-484	1104	112	2	2	NUM
ftr-484	1104	113	-	-	SYM
ftr-484	1104	114	34	34	NUM
ftr-484	1104	115	to	to	PART
ftr-484	1104	116	2	2	NUM
ftr-484	1104	117	-	-	SYM
ftr-484	1104	118	35	35	NUM
ftr-484	1104	119	(	(	PUNCT
ftr-484	1104	120	philip	philip	PROPN
ftr-484	1104	121	bardes	barde	VERB
ftr-484	1104	122	et	et	PROPN
ftr-484	1104	123	al	al	PROPN
ftr-484	1104	124	.	.	PROPN
ftr-484	1104	125	,	,	PUNCT
ftr-484	1104	126	eds	eds	PROPN
ftr-484	1104	127	.	.	PROPN
ftr-484	1104	128	,	,	PUNCT
ftr-484	1104	129	39th	39th	ADJ
ftr-484	1104	130	ed	ed	NOUN
ftr-484	1104	131	.	.	PROPN
ftr-484	1104	132	1964	1964	NUM
ftr-484	1104	133	)	)	PUNCT
ftr-484	1104	134	(	(	PUNCT
ftr-484	1104	135	same	same	ADJ
ftr-484	1104	136	):	):	PUNCT
ftr-484	1104	137	raymond	raymond	PROPN
ftr-484	1104	138	a.	a.	PROPN
ftr-484	1104	139	hoffman	hoffman	PROPN
ftr-484	1104	140	,	,	PUNCT
ftr-484	1104	141	inventories	inventory	NOUN
ftr-484	1104	142	225	225	NUM
ftr-484	1104	143	-	-	SYM
ftr-484	1104	144	31	31	NUM
ftr-484	1104	145	(	(	PUNCT
ftr-484	1104	146	1962	1962	NUM
ftr-484	1104	147	)	)	PUNCT
ftr-484	1104	148	(	(	PUNCT
ftr-484	1104	149	discussing	discuss	VERB
ftr-484	1104	150	example	example	NOUN
ftr-484	1104	151	involving	involve	VERB
ftr-484	1104	152	pooling	pool	VERB
ftr-484	1104	153	by	by	ADP
ftr-484	1104	154	cost	cost	NOUN
ftr-484	1104	155	components	component	NOUN
ftr-484	1104	156	,	,	PUNCT
ftr-484	1104	157	which	which	PRON
ftr-484	1104	158	reflects	reflect	VERB
ftr-484	1104	159	component	component	NOUN
ftr-484	1104	160	costing	costing	NOUN
ftr-484	1104	161	)	)	PUNCT
ftr-484	1104	162	,	,	PUNCT
ftr-484	1104	163	raymond	raymond	PROPN
ftr-484	1104	164	a.	a.	PROPN
ftr-484	1104	165	hoffman	hoffman	PROPN
ftr-484	1104	166	&	&	CCONJ
ftr-484	1104	167	henry	henry	PROPN
ftr-484	1104	168	gunders	gunders	PROPN
ftr-484	1104	169	,	,	PUNCT
ftr-484	1104	170	inventories	inventory	NOUN
ftr-484	1104	171	275	275	NUM
ftr-484	1104	172	-	-	SYM
ftr-484	1104	173	82	82	NUM
ftr-484	1104	174	(	(	PUNCT
ftr-484	1104	175	2d	2d	NUM
ftr-484	1104	176	ed	ed	NOUN
ftr-484	1104	177	.	.	PROPN
ftr-484	1104	178	1970	1970	NUM
ftr-484	1104	179	)	)	PUNCT
ftr-484	1104	180	;	;	PUNCT
ftr-484	1104	181	c.	c.	PROPN
ftr-484	1104	182	richard	richard	PROPN
ftr-484	1104	183	cox	cox	PROPN
ftr-484	1104	184	&	&	CCONJ
ftr-484	1104	185	carl	carl	PROPN
ftr-484	1104	186	l.	l.	PROPN
ftr-484	1104	187	glassberg	glassberg	PROPN
ftr-484	1104	188	,	,	PUNCT
ftr-484	1104	189	lifo	lifo	PROPN
ftr-484	1104	190	:	:	PUNCT
ftr-484	1104	191	"	"	PUNCT
ftr-484	1104	192	the	the	DET
ftr-484	1104	193	deflator"-a	deflator"-a	PROPN
ftr-484	1104	194	current	current	PROPN
ftr-484	1104	195	review	review	NOUN
ftr-484	1104	196	and	and	CCONJ
ftr-484	1104	197	analysis	analysis	NOUN
ftr-484	1104	198	,	,	PUNCT
ftr-484	1104	199	1	1	NUM
ftr-484	1104	200	tax	tax	NOUN
ftr-484	1104	201	adviser	adviser	NOUN
ftr-484	1104	202	738	738	NUM
ftr-484	1104	203	.	.	PUNCT
ftr-484	1105	1	746	746	NUM
ftr-484	1105	2	(	(	PUNCT
ftr-484	1105	3	1970	1970	NUM
ftr-484	1105	4	)	)	PUNCT
ftr-484	1105	5	(	(	PUNCT
ftr-484	1105	6	stating	state	VERB
ftr-484	1105	7	that	that	SCONJ
ftr-484	1105	8	pooling	pool	VERB
ftr-484	1105	9	by	by	ADP
ftr-484	1105	10	cost	cost	NOUN
ftr-484	1105	11	components	component	NOUN
ftr-484	1105	12	is	be	AUX
ftr-484	1105	13	a	a	DET
ftr-484	1105	14	"	"	PUNCT
ftr-484	1105	15	commonly	commonly	ADV
ftr-484	1105	16	used	use	VERB
ftr-484	1105	17	technique	technique	NOUN
ftr-484	1105	18	for	for	ADP
ftr-484	1105	19	manufacturers	manufacturer	NOUN
ftr-484	1105	20	which	which	PRON
ftr-484	1105	21	has	have	AUX
ftr-484	1105	22	received	receive	VERB
ftr-484	1105	23	irs	irs	PROPN
ftr-484	1105	24	acceptance	acceptance	NOUN
ftr-484	1105	25	in	in	ADP
ftr-484	1105	26	practice	practice	NOUN
ftr-484	1105	27	"	"	PUNCT
ftr-484	1105	28	)	)	PUNCT
ftr-484	1105	29	;	;	PUNCT
ftr-484	1105	30	william	william	PROPN
ftr-484	1105	31	r.	r.	PROPN
ftr-484	1105	32	sutherland	sutherland	PROPN
ftr-484	1105	33	.	.	PUNCT
ftr-484	1106	1	lifo	lifo	PROPN
ftr-484	1106	2	-	-	PUNCT
ftr-484	1106	3	an	an	DET
ftr-484	1106	4	analysis	analysis	NOUN
ftr-484	1106	5	of	of	ADP
ftr-484	1106	6	some	some	DET
ftr-484	1106	7	computational	computational	ADJ
ftr-484	1106	8	procedures	procedure	NOUN
ftr-484	1106	9	,	,	PUNCT
ftr-484	1106	10	9	9	NUM
ftr-484	1106	11	tax	tax	NOUN
ftr-484	1106	12	adviser	adviser	NOUN
ftr-484	1106	13	4	4	NUM
ftr-484	1106	14	,	,	PUNCT
ftr-484	1106	15	9	9	NUM
ftr-484	1106	16	-	-	SYM
ftr-484	1106	17	10	10	NUM
ftr-484	1106	18	(	(	PUNCT
ftr-484	1106	19	1978	1978	NUM
ftr-484	1106	20	)	)	PUNCT
ftr-484	1106	21	(	(	PUNCT
ftr-484	1106	22	stating	state	VERB
ftr-484	1106	23	that	that	SCONJ
ftr-484	1106	24	regulations	regulation	NOUN
ftr-484	1106	25	contemplate	contemplate	VERB
ftr-484	1106	26	either	either	PRON
ftr-484	1106	27	component	component	NOUN
ftr-484	1106	28	or	or	CCONJ
ftr-484	1106	29	product	product	NOUN
ftr-484	1106	30	costing	costing	NOUN
ftr-484	1106	31	;	;	PUNCT
ftr-484	1106	32	"	"	PUNCT
ftr-484	1106	33	component	component	NOUN
ftr-484	1106	34	cost	cost	NOUN
ftr-484	1106	35	theory	theory	NOUN
ftr-484	1106	36	frequently	frequently	ADV
ftr-484	1106	37	has	have	AUX
ftr-484	1106	38	been	be	AUX
ftr-484	1106	39	used	use	VERB
ftr-484	1106	40	by	by	ADP
ftr-484	1106	41	taxpayers	taxpayer	NOUN
ftr-484	1106	42	and	and	CCONJ
ftr-484	1106	43	has	have	AUX
ftr-484	1106	44	been	be	AUX
ftr-484	1106	45	accepted	accept	VERB
ftr-484	1106	46	on	on	ADP
ftr-484	1106	47	audit	audit	NOUN
ftr-484	1106	48	by	by	ADP
ftr-484	1106	49	the	the	DET
ftr-484	1106	50	irs	irs	PROPN
ftr-484	1106	51	"	"	PUNCT
ftr-484	1106	52	)	)	PUNCT
ftr-484	1106	53	;	;	PUNCT
ftr-484	1106	54	c.	c.	PROPN
ftr-484	1106	55	paul	paul	PROPN
ftr-484	1106	56	jannis	jannis	PROPN
ftr-484	1106	57	,	,	PUNCT
ftr-484	1106	58	et	et	PROPN
ftr-484	1106	59	al	al	PROPN
ftr-484	1106	60	.	.	PROPN
ftr-484	1106	61	,	,	PUNCT
ftr-484	1106	62	managing	manage	VERB
ftr-484	1106	63	and	and	CCONJ
ftr-484	1106	64	accounting	account	VERB
ftr-484	1106	65	for	for	ADP
ftr-484	1106	66	inventories	inventory	NOUN
ftr-484	1106	67	216	216	NUM
ftr-484	1106	68	(	(	PUNCT
ftr-484	1106	69	3rd	3rd	ADJ
ftr-484	1106	70	ed	ed	NOUN
ftr-484	1106	71	.	.	PROPN
ftr-484	1106	72	1980	1980	NUM
ftr-484	1106	73	)	)	PUNCT
ftr-484	1106	74	(	(	PUNCT
ftr-484	1106	75	"	"	PUNCT
ftr-484	1106	76	labor	labor	NOUN
ftr-484	1106	77	is	be	AUX
ftr-484	1106	78	purchased	purchase	VERB
ftr-484	1106	79	in	in	ADP
ftr-484	1106	80	a	a	DET
ftr-484	1106	81	manufacturing	manufacturing	NOUN
ftr-484	1106	82	business	business	NOUN
ftr-484	1106	83	in	in	ADP
ftr-484	1106	84	terms	term	NOUN
ftr-484	1106	85	of	of	ADP
ftr-484	1106	86	hours	hour	NOUN
ftr-484	1106	87	,	,	PUNCT
ftr-484	1106	88	just	just	ADV
ftr-484	1106	89	as	as	SCONJ
ftr-484	1106	90	steel	steel	NOUN
ftr-484	1106	91	is	be	AUX
ftr-484	1106	92	purchased	purchase	VERB
ftr-484	1106	93	in	in	ADP
ftr-484	1106	94	terms	term	NOUN
ftr-484	1106	95	of	of	ADP
ftr-484	1106	96	tons	ton	NOUN
ftr-484	1106	97	,	,	PUNCT
ftr-484	1106	98	and	and	CCONJ
ftr-484	1106	99	the	the	DET
ftr-484	1106	100	inventory	inventory	NOUN
ftr-484	1106	101	analysis	analysis	NOUN
ftr-484	1106	102	may	may	AUX
ftr-484	1106	103	disclose	disclose	VERB
ftr-484	1106	104	that	that	SCONJ
ftr-484	1106	105	at	at	ADP
ftr-484	1106	106	the	the	DET
ftr-484	1106	107	beginning	beginning	NOUN
ftr-484	1106	108	of	of	ADP
ftr-484	1106	109	a	a	DET
ftr-484	1106	110	period	period	NOUN
ftr-484	1106	111	there	there	PRON
ftr-484	1106	112	was	be	VERB
ftr-484	1106	113	on	on	ADP
ftr-484	1106	114	hand	hand	NOUN
ftr-484	1106	115	the	the	DET
ftr-484	1106	116	product	product	NOUN
ftr-484	1106	117	of	of	ADP
ftr-484	1106	118	1,500	1,500	NUM
ftr-484	1106	119	direct	direct	ADJ
ftr-484	1106	120	labor	labor	NOUN
ftr-484	1106	121	hours	hour	NOUN
ftr-484	1106	122	and	and	CCONJ
ftr-484	1106	123	at	at	ADP
ftr-484	1106	124	the	the	DET
ftr-484	1106	125	end	end	NOUN
ftr-484	1106	126	of	of	ADP
ftr-484	1106	127	the	the	DET
ftr-484	1106	128	period	period	NOUN
ftr-484	1106	129	the	the	DET
ftr-484	1106	130	inventory	inventory	NOUN
ftr-484	1106	131	represents	represent	VERB
ftr-484	1106	132	the	the	DET
ftr-484	1106	133	fruits	fruit	NOUN
ftr-484	1106	134	of	of	ADP
ftr-484	1106	135	1,800	1,800	NUM
ftr-484	1106	136	direct	direct	ADJ
ftr-484	1106	137	labor	labor	NOUN
ftr-484	1106	138	hours	hour	NOUN
ftr-484	1106	139	.	.	PUNCT
ftr-484	1107	1	the	the	DET
ftr-484	1107	2	number	number	NOUN
ftr-484	1107	3	of	of	ADP
ftr-484	1107	4	hours	hour	NOUN
ftr-484	1107	5	will	will	AUX
ftr-484	1107	6	,	,	PUNCT
ftr-484	1107	7	in	in	ADP
ftr-484	1107	8	many	many	ADJ
ftr-484	1107	9	situations	situation	NOUN
ftr-484	1107	10	,	,	PUNCT
ftr-484	1107	11	be	be	AUX
ftr-484	1107	12	a	a	DET
ftr-484	1107	13	better	well	ADJ
ftr-484	1107	14	measure	measure	NOUN
ftr-484	1107	15	of	of	ADP
ftr-484	1107	16	the	the	DET
ftr-484	1107	17	'	'	PUNCT
ftr-484	1107	18	form	form	NOUN
ftr-484	1107	19	utility	utility	NOUN
ftr-484	1107	20	'	'	PUNCT
ftr-484	1107	21	element	element	NOUN
ftr-484	1107	22	of	of	ADP
ftr-484	1107	23	the	the	DET
ftr-484	1107	24	goods	good	NOUN
ftr-484	1107	25	on	on	ADP
ftr-484	1107	26	hand	hand	NOUN
ftr-484	1107	27	than	than	ADP
ftr-484	1107	28	the	the	DET
ftr-484	1107	29	number	number	NOUN
ftr-484	1107	30	of	of	ADP
ftr-484	1107	31	units	unit	NOUN
ftr-484	1107	32	of	of	ADP
ftr-484	1107	33	particular	particular	ADJ
ftr-484	1107	34	articles.-	articles.-	PROPN
ftr-484	1107	35	)	)	PUNCT
ftr-484	1107	36	.	.	PUNCT
ftr-484	1108	1	however	however	ADV
ftr-484	1108	2	,	,	PUNCT
ftr-484	1108	3	some	some	DET
ftr-484	1108	4	accounting	accounting	NOUN
ftr-484	1108	5	theorists	theorist	NOUN
ftr-484	1108	6	were	be	AUX
ftr-484	1108	7	critical	critical	ADJ
ftr-484	1108	8	of	of	ADP
ftr-484	1108	9	component	component	NOUN
ftr-484	1108	10	costing	cost	VERB
ftr-484	1108	11	because	because	SCONJ
ftr-484	1108	12	of	of	ADP
ftr-484	1108	13	the	the	DET
ftr-484	1108	14	possibility	possibility	NOUN
ftr-484	1108	15	for	for	SCONJ
ftr-484	1108	16	increased	increase	VERB
ftr-484	1108	17	production	production	NOUN
ftr-484	1108	18	efficiency	efficiency	NOUN
ftr-484	1108	19	to	to	PART
ftr-484	1108	20	result	result	VERB
ftr-484	1108	21	in	in	ADP
ftr-484	1108	22	a	a	DET
ftr-484	1108	23	lower	low	ADJ
ftr-484	1108	24	lifo	lifo	NOUN
ftr-484	1108	25	inventory	inventory	NOUN
ftr-484	1108	26	value	value	NOUN
ftr-484	1108	27	for	for	ADP
ftr-484	1108	28	the	the	DET
ftr-484	1108	29	same	same	ADJ
ftr-484	1108	30	quantity	quantity	NOUN
ftr-484	1108	31	of	of	ADP
ftr-484	1108	32	finished	finish	VERB
ftr-484	1108	33	goods	good	NOUN
ftr-484	1108	34	in	in	ADP
ftr-484	1108	35	ending	end	VERB
ftr-484	1108	36	inventory	inventory	NOUN
ftr-484	1108	37	.	.	PUNCT
ftr-484	1109	1	see	see	VERB
ftr-484	1109	2	edward	edward	PROPN
ftr-484	1109	3	j.	j.	PROPN
ftr-484	1109	4	blakely	blakely	PROPN
ftr-484	1109	5	&	&	CCONJ
ftr-484	1109	6	peter	peter	PROPN
ftr-484	1109	7	h.	h.	PROPN
ftr-484	1109	8	knutson	knutson	PROPN
ftr-484	1109	9	,	,	PUNCT
ftr-484	1109	10	l.i.f.o	l.i.f.o	PROPN
ftr-484	1109	11	.	.	PROPN
ftr-484	1109	12	or	or	CCONJ
ftr-484	1109	13	l.o.f.i.-which	l.o.f.i.-which	NUM
ftr-484	1109	14	?	?	PUNCT
ftr-484	1110	1	38	38	NUM
ftr-484	1110	2	acct	acct	NOUN
ftr-484	1110	3	.	.	PUNCT
ftr-484	1111	1	rev	rev	PROPN
ftr-484	1111	2	.	.	PROPN
ftr-484	1111	3	75	75	NUM
ftr-484	1111	4	(	(	PUNCT
ftr-484	1111	5	1963	1963	NUM
ftr-484	1111	6	)	)	PUNCT
ftr-484	1111	7	.	.	PUNCT
ftr-484	1112	1	nevertheless	nevertheless	ADV
ftr-484	1112	2	,	,	PUNCT
ftr-484	1112	3	these	these	DET
ftr-484	1112	4	authors	author	NOUN
ftr-484	1112	5	accepted	accept	VERB
ftr-484	1112	6	the	the	DET
ftr-484	1112	7	validity	validity	NOUN
ftr-484	1112	8	of	of	ADP
ftr-484	1112	9	component	component	NOUN
ftr-484	1112	10	costing	cost	VERB
ftr-484	1112	11	for	for	ADP
ftr-484	1112	12	both	both	DET
ftr-484	1112	13	tax	tax	NOUN
ftr-484	1112	14	and	and	CCONJ
ftr-484	1112	15	financial	financial	ADJ
ftr-484	1112	16	accounting	accounting	NOUN
ftr-484	1112	17	purposes	purpose	NOUN
ftr-484	1112	18	:	:	PUNCT
ftr-484	1112	19	"	"	PUNCT
ftr-484	1112	20	although	although	SCONJ
ftr-484	1112	21	the	the	DET
ftr-484	1112	22	technique	technique	NOUN
ftr-484	1112	23	of	of	ADP
ftr-484	1112	24	computing	compute	VERB
ftr-484	1112	25	lifo	lifo	NOUN
ftr-484	1112	26	inventories	inventory	NOUN
ftr-484	1112	27	on	on	ADP
ftr-484	1112	28	the	the	DET
ftr-484	1112	29	basis	basis	NOUN
ftr-484	1112	30	of	of	ADP
ftr-484	1112	31	units	unit	NOUN
ftr-484	1112	32	of	of	ADP
ftr-484	1112	33	cost	cost	NOUN
ftr-484	1112	34	component	component	NOUN
ftr-484	1112	35	appears	appear	VERB
ftr-484	1112	36	well	well	ADV
ftr-484	1112	37	grounded	ground	VERB
ftr-484	1112	38	in	in	ADP
ftr-484	1112	39	accounting	accounting	NOUN
ftr-484	1112	40	theory	theory	NOUN
ftr-484	1112	41	and	and	CCONJ
ftr-484	1112	42	tax	tax	NOUN
ftr-484	1112	43	law	law	NOUN
ftr-484	1112	44	,	,	PUNCT
ftr-484	1112	45	it	it	PRON
ftr-484	1112	46	may	may	AUX
ftr-484	1112	47	be	be	AUX
ftr-484	1112	48	considered	consider	VERB
ftr-484	1112	49	fallacious	fallacious	ADJ
ftr-484	1112	50	by	by	ADP
ftr-484	1112	51	independent	independent	ADJ
ftr-484	1112	52	theorists	theorist	NOUN
ftr-484	1112	53	.	.	PUNCT
ftr-484	1112	54	"	"	PUNCT
ftr-484	1113	1	i	i	PRON
ftr-484	1113	2	d.	d.	PROPN
ftr-484	1113	3	at	at	ADP
ftr-484	1113	4	82	82	NUM
ftr-484	1113	5	.	.	PUNCT
ftr-484	1114	1	blakely	blakely	PROPN
ftr-484	1114	2	reiterated	reiterate	VERB
ftr-484	1114	3	his	his	PRON
ftr-484	1114	4	concern	concern	NOUN
ftr-484	1114	5	about	about	ADP
ftr-484	1114	6	component	component	NOUN
ftr-484	1114	7	costing	costing	NOUN
ftr-484	1114	8	in	in	ADP
ftr-484	1114	9	a	a	DET
ftr-484	1114	10	1969	1969	NUM
ftr-484	1114	11	article	article	NOUN
ftr-484	1114	12	.	.	PUNCT
ftr-484	1115	1	see	see	VERB
ftr-484	1115	2	edward	edward	PROPN
ftr-484	1115	3	j.	j.	PROPN
ftr-484	1115	4	blakely	blakely	PROPN
ftr-484	1115	5	&	&	CCONJ
ftr-484	1115	6	howard	howard	PROPN
ftr-484	1115	7	e.	e.	PROPN
ftr-484	1115	8	thompson	thompson	PROPN
ftr-484	1115	9	,	,	PUNCT
ftr-484	1115	10	technological	technological	ADJ
ftr-484	1115	11	change	change	NOUN
ftr-484	1115	12	and	and	CCONJ
ftr-484	1115	13	its	its	PRON
ftr-484	1115	14	effects	effect	NOUN
ftr-484	1115	15	on	on	ADP
ftr-484	1115	16	dollar	dollar	NOUN
ftr-484	1115	17	-	-	PUNCT
ftr-484	1115	18	value	value	NOUN
ftr-484	1115	19	lifo	lifo	NOUN
ftr-484	1115	20	,	,	PUNCT
ftr-484	1115	21	mgmt	mgmt	PROPN
ftr-484	1115	22	.	.	PUNCT
ftr-484	1116	1	acct	acct	NOUN
ftr-484	1116	2	.	.	PUNCT
ftr-484	1116	3	,	,	PUNCT
ftr-484	1116	4	august	august	PROPN
ftr-484	1116	5	1969	1969	NUM
ftr-484	1116	6	,	,	PUNCT
ftr-484	1116	7	at	at	ADP
ftr-484	1116	8	33	33	NUM
ftr-484	1116	9	.	.	PUNCT
ftr-484	1117	1	once	once	ADV
ftr-484	1117	2	again	again	ADV
ftr-484	1117	3	,	,	PUNCT
ftr-484	1117	4	however	however	ADV
ftr-484	1117	5	,	,	PUNCT
ftr-484	1117	6	that	that	SCONJ
ftr-484	1117	7	it	it	PRON
ftr-484	1117	8	was	be	AUX
ftr-484	1117	9	noted	note	VERB
ftr-484	1117	10	that	that	SCONJ
ftr-484	1117	11	component	component	NOUN
ftr-484	1117	12	costing	costing	NOUN
ftr-484	1117	13	was	be	AUX
ftr-484	1117	14	"	"	PUNCT
ftr-484	1117	15	approved	approve	VERB
ftr-484	1117	16	by	by	ADP
ftr-484	1117	17	both	both	CCONJ
ftr-484	1117	18	the	the	DET
ftr-484	1117	19	american	american	PROPN
ftr-484	1117	20	institute	institute	PROPN
ftr-484	1117	21	of	of	ADP
ftr-484	1117	22	certified	certify	VERB
ftr-484	1117	23	public	public	ADJ
ftr-484	1117	24	accountants	accountant	NOUN
ftr-484	1117	25	and	and	CCONJ
ftr-484	1117	26	the	the	DET
ftr-484	1117	27	internal	internal	ADJ
ftr-484	1117	28	revenue	revenue	NOUN
ftr-484	1117	29	code	code	NOUN
ftr-484	1117	30	.	.	PUNCT
ftr-484	1117	31	"	"	PUNCT
ftr-484	1118	1	i	i	PRON
ftr-484	1118	2	d.	d.	PROPN
ftr-484	1118	3	further	far	ADV
ftr-484	1118	4	.	.	PUNCT
ftr-484	1119	1	the	the	DET
ftr-484	1119	2	authors	author	NOUN
ftr-484	1119	3	make	make	VERB
ftr-484	1119	4	clear	clear	ADJ
ftr-484	1119	5	that	that	SCONJ
ftr-484	1119	6	this	this	DET
ftr-484	1119	7	article	article	NOUN
ftr-484	1119	8	merely	merely	ADV
ftr-484	1119	9	presents	present	VERB
ftr-484	1119	10	an	an	DET
ftr-484	1119	11	academic	academic	ADJ
ftr-484	1119	12	commentary	commentary	NOUN
ftr-484	1119	13	by	by	ADP
ftr-484	1119	14	independent	independent	ADJ
ftr-484	1119	15	theorists	theorist	NOUN
ftr-484	1119	16	,	,	PUNCT
ftr-484	1119	17	and	and	CCONJ
ftr-484	1119	18	not	not	PART
ftr-484	1119	19	the	the	DET
ftr-484	1119	20	judgment	judgment	NOUN
ftr-484	1119	21	of	of	ADP
ftr-484	1119	22	the	the	DET
ftr-484	1119	23	profession	profession	NOUN
ftr-484	1119	24	as	as	ADP
ftr-484	1119	25	a	a	DET
ftr-484	1119	26	whole	whole	NOUN
ftr-484	1119	27	:	:	PUNCT
ftr-484	1119	28	"	"	PUNCT
ftr-484	1119	29	the	the	DET
ftr-484	1119	30	reader	reader	NOUN
ftr-484	1119	31	should	should	AUX
ftr-484	1119	32	be	be	AUX
ftr-484	1119	33	aware	aware	ADJ
ftr-484	1119	34	that	that	SCONJ
ftr-484	1119	35	this	this	DET
ftr-484	1119	36	article	article	NOUN
ftr-484	1119	37	in	in	ADP
ftr-484	1119	38	no	no	DET
ftr-484	1119	39	way	way	NOUN
ftr-484	1119	40	suggests	suggest	VERB
ftr-484	1119	41	how	how	SCONJ
ftr-484	1119	42	or	or	CCONJ
ftr-484	1119	43	what	what	DET
ftr-484	1119	44	changes	change	NOUN
ftr-484	1119	45	should	should	AUX
ftr-484	1119	46	be	be	AUX
ftr-484	1119	47	made	make	VERB
ftr-484	1119	48	in	in	ADP
ftr-484	1119	49	the	the	DET
ftr-484	1119	50	application	application	NOUN
ftr-484	1119	51	of	of	ADP
ftr-484	1119	52	the	the	DET
ftr-484	1119	53	dollar	dollar	NOUN
ftr-484	1119	54	-	-	PUNCT
ftr-484	1119	55	value	value	NOUN
ftr-484	1119	56	lifo	lifo	NOUN
ftr-484	1119	57	inventory	inventory	NOUN
ftr-484	1119	58	method	method	NOUN
ftr-484	1119	59	.	.	PUNCT
ftr-484	1120	1	we	we	PRON
ftr-484	1120	2	ourselves	ourselves	PRON
ftr-484	1120	3	believe	believe	VERB
ftr-484	1120	4	,	,	PUNCT
ftr-484	1120	5	however	however	ADV
ftr-484	1120	6	,	,	PUNCT
ftr-484	1120	7	that	that	SCONJ
ftr-484	1120	8	in	in	ADP
ftr-484	1120	9	many	many	ADJ
ftr-484	1120	10	instances	instance	NOUN
ftr-484	1120	11	the	the	DET
ftr-484	1120	12	dollar	dollar	NOUN
ftr-484	1120	13	-	-	PUNCT
ftr-484	1120	14	value	value	NOUN
ftr-484	1120	15	lifo	lifo	NOUN
ftr-484	1120	16	method	method	NOUN
ftr-484	1120	17	,	,	PUNCT
ftr-484	1120	18	as	as	SCONJ
ftr-484	1120	19	presently	presently	ADV
ftr-484	1120	20	applied	apply	VERB
ftr-484	1120	21	,	,	PUNCT
ftr-484	1120	22	is	be	AUX
ftr-484	1120	23	bad	bad	ADJ
ftr-484	1120	24	accounting	accounting	NOUN
ftr-484	1120	25	.	.	PUNCT
ftr-484	1120	26	"	"	PUNCT
ftr-484	1121	1	i	i	PRON
ftr-484	1121	2	d.	d.	PROPN
ftr-484	1121	3	at	at	ADP
ftr-484	1121	4	36	36	NUM
ftr-484	1121	5	.	.	PUNCT
ftr-484	1121	6	19951	19951	NUM
ftr-484	1122	1	florida	florida	PROPN
ftr-484	1122	2	tax	tax	NOUN
ftr-484	1122	3	review	review	NOUN
ftr-484	1122	4	in	in	ADP
ftr-484	1122	5	spite	spite	NOUN
ftr-484	1122	6	of	of	ADP
ftr-484	1122	7	the	the	DET
ftr-484	1122	8	use	use	NOUN
ftr-484	1122	9	and	and	CCONJ
ftr-484	1122	10	acceptance	acceptance	NOUN
ftr-484	1122	11	of	of	ADP
ftr-484	1122	12	component	component	NOUN
ftr-484	1122	13	costing	costing	NOUN
ftr-484	1122	14	,	,	PUNCT
ftr-484	1122	15	as	as	SCONJ
ftr-484	1122	16	further	far	ADV
ftr-484	1122	17	evidenced	evidence	VERB
ftr-484	1122	18	by	by	ADP
ftr-484	1122	19	the	the	DET
ftr-484	1122	20	service	service	NOUN
ftr-484	1122	21	's	's	PART
ftr-484	1122	22	1976	1976	NUM
ftr-484	1122	23	training	training	NOUN
ftr-484	1122	24	manual	manual	NOUN
ftr-484	1122	25	,	,	PUNCT
ftr-484	1122	26	8	8	NUM
ftr-484	1122	27	3	3	NUM
ftr-484	1122	28	the	the	DET
ftr-484	1122	29	service	service	NOUN
ftr-484	1122	30	apparently	apparently	ADV
ftr-484	1122	31	began	begin	VERB
ftr-484	1122	32	to	to	PART
ftr-484	1122	33	reassess	reassess	VERB
ftr-484	1122	34	component	component	NOUN
ftr-484	1122	35	costing	costing	NOUN
ftr-484	1122	36	in	in	ADP
ftr-484	1122	37	1979	1979	NUM
ftr-484	1122	38	,	,	PUNCT
ftr-484	1122	39	when	when	SCONJ
ftr-484	1122	40	it	it	PRON
ftr-484	1122	41	issued	issue	VERB
ftr-484	1122	42	a	a	DET
ftr-484	1122	43	technical	technical	ADJ
ftr-484	1122	44	advice	advice	NOUN
ftr-484	1122	45	memorandum	memorandum	NOUN
ftr-484	1122	46	and	and	CCONJ
ftr-484	1122	47	then	then	ADV
ftr-484	1122	48	a	a	DET
ftr-484	1122	49	general	general	ADJ
ftr-484	1122	50	counsel	counsel	NOUN
ftr-484	1122	51	memorandum	memorandum	NOUN
ftr-484	1122	52	critical	critical	ADJ
ftr-484	1122	53	of	of	ADP
ftr-484	1122	54	component	component	NOUN
ftr-484	1122	55	costing	costing	NOUN
ftr-484	1122	56	.	.	PUNCT
ftr-484	1122	57	'	'	PUNCT
ftr-484	1122	58	8	8	NUM
ftr-484	1122	59	although	although	SCONJ
ftr-484	1122	60	the	the	DET
ftr-484	1122	61	general	general	ADJ
ftr-484	1122	62	counsel	counsel	NOUN
ftr-484	1122	63	memorandum	memorandum	NOUN
ftr-484	1122	64	proposed	propose	VERB
ftr-484	1122	65	a	a	DET
ftr-484	1122	66	revenue	revenue	NOUN
ftr-484	1122	67	ruling	ruling	NOUN
ftr-484	1122	68	disallowing	disallow	VERB
ftr-484	1122	69	the	the	DET
ftr-484	1122	70	use	use	NOUN
ftr-484	1122	71	of	of	ADP
ftr-484	1122	72	component	component	NOUN
ftr-484	1122	73	costing	costing	NOUN
ftr-484	1122	74	,	,	PUNCT
ftr-484	1122	75	8	8	NUM
ftr-484	1122	76	5	5	NUM
ftr-484	1122	77	such	such	DET
ftr-484	1122	78	a	a	DET
ftr-484	1122	79	ruling	ruling	NOUN
ftr-484	1122	80	was	be	AUX
ftr-484	1122	81	never	never	ADV
ftr-484	1122	82	issued	issue	VERB
ftr-484	1122	83	.	.	PUNCT
ftr-484	1123	1	component	component	NOUN
ftr-484	1123	2	costing	costing	NOUN
ftr-484	1123	3	is	be	AUX
ftr-484	1123	4	still	still	ADV
ftr-484	1123	5	embroiled	embroil	VERB
ftr-484	1123	6	in	in	ADP
ftr-484	1123	7	controversy	controversy	NOUN
ftr-484	1123	8	,	,	PUNCT
ftr-484	1123	9	however	however	ADV
ftr-484	1123	10	,	,	PUNCT
ftr-484	1123	11	with	with	ADP
ftr-484	1123	12	the	the	DET
ftr-484	1123	13	service	service	NOUN
ftr-484	1123	14	's	's	PART
ftr-484	1123	15	most	most	ADV
ftr-484	1123	16	recent	recent	ADJ
ftr-484	1123	17	pronouncement	pronouncement	NOUN
ftr-484	1123	18	on	on	ADP
ftr-484	1123	19	the	the	DET
ftr-484	1123	20	issue	issue	NOUN
ftr-484	1123	21	taking	take	VERB
ftr-484	1123	22	a	a	DET
ftr-484	1123	23	similar	similar	ADJ
ftr-484	1123	24	position	position	NOUN
ftr-484	1123	25	,	,	PUNCT
ftr-484	1123	26	requiring	require	VERB
ftr-484	1123	27	the	the	DET
ftr-484	1123	28	taxpayer	taxpayer	NOUN
ftr-484	1123	29	to	to	PART
ftr-484	1123	30	change	change	VERB
ftr-484	1123	31	to	to	ADP
ftr-484	1123	32	a	a	DET
ftr-484	1123	33	product	product	NOUN
ftr-484	1123	34	cost	cost	NOUN
ftr-484	1123	35	method	method	NOUN
ftr-484	1123	36	or	or	CCONJ
ftr-484	1123	37	otherwise	otherwise	ADV
ftr-484	1123	38	adjust	adjust	VERB
ftr-484	1123	39	its	its	PRON
ftr-484	1123	40	method	method	NOUN
ftr-484	1123	41	so	so	SCONJ
ftr-484	1123	42	that	that	SCONJ
ftr-484	1123	43	it	it	PRON
ftr-484	1123	44	does	do	AUX
ftr-484	1123	45	not	not	PART
ftr-484	1123	46	"	"	PUNCT
ftr-484	1123	47	distort	distort	VERB
ftr-484	1123	48	income	income	NOUN
ftr-484	1123	49	.	.	PUNCT
ftr-484	1124	1	"18	"18	PROPN
ftr-484	1124	2	6	6	NUM
ftr-484	1124	3	the	the	DET
ftr-484	1124	4	crux	crux	NOUN
ftr-484	1124	5	of	of	ADP
ftr-484	1124	6	the	the	DET
ftr-484	1124	7	service	service	NOUN
ftr-484	1124	8	's	's	PART
ftr-484	1124	9	criticism	criticism	NOUN
ftr-484	1124	10	of	of	ADP
ftr-484	1124	11	component	component	NOUN
ftr-484	1124	12	costing	cost	VERB
ftr-484	1124	13	lies	lie	NOUN
ftr-484	1124	14	in	in	ADP
ftr-484	1124	15	potential	potential	ADJ
ftr-484	1124	16	differences	difference	NOUN
ftr-484	1124	17	between	between	ADP
ftr-484	1124	18	component	component	NOUN
ftr-484	1124	19	costing	costing	NOUN
ftr-484	1124	20	and	and	CCONJ
ftr-484	1124	21	product	product	NOUN
ftr-484	1124	22	costing	cost	VERB
ftr-484	1124	23	in	in	ADP
ftr-484	1124	24	an	an	DET
ftr-484	1124	25	environment	environment	NOUN
ftr-484	1124	26	of	of	ADP
ftr-484	1124	27	technological	technological	ADJ
ftr-484	1124	28	change	change	NOUN
ftr-484	1124	29	.	.	PUNCT
ftr-484	1125	1	'87	'87	PROPN
ftr-484	1125	2	to	to	PART
ftr-484	1125	3	illustrate	illustrate	VERB
ftr-484	1125	4	,	,	PUNCT
ftr-484	1125	5	consider	consider	VERB
ftr-484	1125	6	a	a	DET
ftr-484	1125	7	widget	widget	NOUN
ftr-484	1125	8	that	that	PRON
ftr-484	1125	9	requires	require	VERB
ftr-484	1125	10	$	$	SYM
ftr-484	1125	11	3	3	NUM
ftr-484	1125	12	to	to	PART
ftr-484	1125	13	manufacture	manufacture	VERB
ftr-484	1125	14	in	in	ADP
ftr-484	1125	15	the	the	DET
ftr-484	1125	16	base	base	NOUN
ftr-484	1125	17	year	year	NOUN
ftr-484	1125	18	,	,	PUNCT
ftr-484	1125	19	consisting	consist	VERB
ftr-484	1125	20	of	of	ADP
ftr-484	1125	21	one	one	NUM
ftr-484	1125	22	pound	pound	NOUN
ftr-484	1125	23	of	of	ADP
ftr-484	1125	24	raw	raw	ADJ
ftr-484	1125	25	material	material	NOUN
ftr-484	1125	26	at	at	ADP
ftr-484	1125	27	$	$	SYM
ftr-484	1125	28	1	1	NUM
ftr-484	1125	29	/	/	SYM
ftr-484	1125	30	pound	pound	NOUN
ftr-484	1125	31	,	,	PUNCT
ftr-484	1125	32	and	and	CCONJ
ftr-484	1125	33	two	two	NUM
ftr-484	1125	34	hours	hour	NOUN
ftr-484	1125	35	of	of	ADP
ftr-484	1125	36	labor	labor	NOUN
ftr-484	1125	37	at	at	ADP
ftr-484	1125	38	$	$	SYM
ftr-484	1125	39	1	1	NUM
ftr-484	1125	40	/	/	SYM
ftr-484	1125	41	hour	hour	NOUN
ftr-484	1125	42	.	.	NOUN
ftr-484	1125	43	8	8	NUM
ftr-484	1125	44	8	8	NUM
ftr-484	1125	45	for	for	ADP
ftr-484	1125	46	simplicity	simplicity	NOUN
ftr-484	1125	47	,	,	PUNCT
ftr-484	1125	48	assume	assume	VERB
ftr-484	1125	49	that	that	SCONJ
ftr-484	1125	50	no	no	DET
ftr-484	1125	51	overhead	overhead	ADJ
ftr-484	1125	52	costs	cost	NOUN
ftr-484	1125	53	are	be	AUX
ftr-484	1125	54	incurred	incur	VERB
ftr-484	1125	55	.	.	PUNCT
ftr-484	1126	1	in	in	ADP
ftr-484	1126	2	the	the	DET
ftr-484	1126	3	next	next	ADJ
ftr-484	1126	4	year	year	NOUN
ftr-484	1126	5	,	,	PUNCT
ftr-484	1126	6	assume	assume	VERB
ftr-484	1126	7	labor	labor	NOUN
ftr-484	1126	8	has	have	AUX
ftr-484	1126	9	become	become	VERB
ftr-484	1126	10	more	more	ADV
ftr-484	1126	11	efficient	efficient	ADJ
ftr-484	1126	12	,	,	PUNCT
ftr-484	1126	13	so	so	SCONJ
ftr-484	1126	14	that	that	SCONJ
ftr-484	1126	15	only	only	ADV
ftr-484	1126	16	one	one	NUM
ftr-484	1126	17	hour	hour	NOUN
ftr-484	1126	18	of	of	ADP
ftr-484	1126	19	labor	labor	NOUN
ftr-484	1126	20	is	be	AUX
ftr-484	1126	21	required	require	VERB
ftr-484	1126	22	to	to	PART
ftr-484	1126	23	make	make	VERB
ftr-484	1126	24	the	the	DET
ftr-484	1126	25	widget	widget	NOUN
ftr-484	1126	26	.	.	PUNCT
ftr-484	1127	1	if	if	SCONJ
ftr-484	1127	2	one	one	NUM
ftr-484	1127	3	widget	widget	NOUN
ftr-484	1127	4	remains	remain	VERB
ftr-484	1127	5	on	on	ADP
ftr-484	1127	6	hand	hand	NOUN
ftr-484	1127	7	at	at	ADP
ftr-484	1127	8	year	year	NOUN
ftr-484	1127	9	-	-	PUNCT
ftr-484	1127	10	end	end	NOUN
ftr-484	1127	11	,	,	PUNCT
ftr-484	1127	12	the	the	DET
ftr-484	1127	13	base	base	NOUN
ftr-484	1127	14	-	-	PUNCT
ftr-484	1127	15	year	year	NOUN
ftr-484	1127	16	cost	cost	NOUN
ftr-484	1127	17	under	under	ADP
ftr-484	1127	18	component	component	NOUN
ftr-484	1127	19	costing	costing	NOUN
ftr-484	1127	20	is	be	AUX
ftr-484	1127	21	only	only	ADV
ftr-484	1127	22	$	$	SYM
ftr-484	1127	23	2	2	NUM
ftr-484	1127	24	(	(	PUNCT
ftr-484	1127	25	one	one	NUM
ftr-484	1127	26	pound	pound	NOUN
ftr-484	1127	27	of	of	ADP
ftr-484	1127	28	raw	raw	ADJ
ftr-484	1127	29	material	material	NOUN
ftr-484	1127	30	at	at	ADP
ftr-484	1127	31	$	$	SYM
ftr-484	1127	32	1	1	NUM
ftr-484	1127	33	/	/	SYM
ftr-484	1127	34	pound	pound	NOUN
ftr-484	1127	35	plus	plus	CCONJ
ftr-484	1127	36	one	one	NUM
ftr-484	1127	37	hour	hour	NOUN
ftr-484	1127	38	of	of	ADP
ftr-484	1127	39	labor	labor	NOUN
ftr-484	1127	40	at	at	ADP
ftr-484	1127	41	$	$	SYM
ftr-484	1127	42	1	1	NUM
ftr-484	1127	43	/	/	SYM
ftr-484	1127	44	hour	hour	NOUN
ftr-484	1127	45	)	)	PUNCT
ftr-484	1127	46	.	.	PUNCT
ftr-484	1128	1	by	by	ADP
ftr-484	1128	2	comparison	comparison	NOUN
ftr-484	1128	3	,	,	PUNCT
ftr-484	1128	4	either	either	PRON
ftr-484	1128	5	of	of	ADP
ftr-484	1128	6	two	two	NUM
ftr-484	1128	7	answers	answer	NOUN
ftr-484	1128	8	is	be	AUX
ftr-484	1128	9	defensible	defensible	ADJ
ftr-484	1128	10	under	under	ADP
ftr-484	1128	11	a	a	DET
ftr-484	1128	12	product	product	NOUN
ftr-484	1128	13	costing	cost	VERB
ftr-484	1128	14	approach	approach	NOUN
ftr-484	1128	15	.	.	PUNCT
ftr-484	1129	1	first	first	ADV
ftr-484	1129	2	,	,	PUNCT
ftr-484	1129	3	if	if	SCONJ
ftr-484	1129	4	the	the	DET
ftr-484	1129	5	widget	widget	NOUN
ftr-484	1129	6	is	be	AUX
ftr-484	1129	7	the	the	DET
ftr-484	1129	8	same	same	ADJ
ftr-484	1129	9	item	item	NOUN
ftr-484	1129	10	,	,	PUNCT
ftr-484	1129	11	the	the	DET
ftr-484	1129	12	base	base	NOUN
ftr-484	1129	13	-	-	PUNCT
ftr-484	1129	14	year	year	NOUN
ftr-484	1129	15	cost	cost	NOUN
ftr-484	1129	16	under	under	ADP
ftr-484	1129	17	product	product	NOUN
ftr-484	1129	18	costing	cost	VERB
ftr-484	1129	19	is	be	AUX
ftr-484	1129	20	$	$	SYM
ftr-484	1129	21	3	3	NUM
ftr-484	1129	22	.	.	PUNCT
ftr-484	1130	1	this	this	DET
ftr-484	1130	2	result	result	NOUN
ftr-484	1130	3	may	may	AUX
ftr-484	1130	4	be	be	AUX
ftr-484	1130	5	appropriate	appropriate	ADJ
ftr-484	1130	6	under	under	ADP
ftr-484	1130	7	wendle	wendle	PROPN
ftr-484	1130	8	ford	ford	PROPN
ftr-484	1130	9	,	,	PUNCT
ftr-484	1130	10	as	as	SCONJ
ftr-484	1130	11	the	the	DET
ftr-484	1130	12	change	change	NOUN
ftr-484	1130	13	in	in	ADP
ftr-484	1130	14	the	the	DET
ftr-484	1130	15	item	item	NOUN
ftr-484	1130	16	may	may	AUX
ftr-484	1130	17	be	be	AUX
ftr-484	1130	18	viewed	view	VERB
ftr-484	1130	19	as	as	ADP
ftr-484	1130	20	minor	minor	ADJ
ftr-484	1130	21	,	,	PUNCT
ftr-484	1130	22	requiring	require	VERB
ftr-484	1130	23	no	no	DET
ftr-484	1130	24	adjustment	adjustment	NOUN
ftr-484	1130	25	.	.	PUNCT
ftr-484	1131	1	alternatively	alternatively	ADV
ftr-484	1131	2	,	,	PUNCT
ftr-484	1131	3	if	if	SCONJ
ftr-484	1131	4	the	the	DET
ftr-484	1131	5	widget	widget	NOUN
ftr-484	1131	6	is	be	AUX
ftr-484	1131	7	a	a	DET
ftr-484	1131	8	new	new	ADJ
ftr-484	1131	9	item	item	NOUN
ftr-484	1131	10	because	because	SCONJ
ftr-484	1131	11	of	of	ADP
ftr-484	1131	12	a	a	DET
ftr-484	1131	13	difference	difference	NOUN
ftr-484	1131	14	in	in	ADP
ftr-484	1131	15	the	the	DET
ftr-484	1131	16	structure	structure	NOUN
ftr-484	1131	17	of	of	ADP
ftr-484	1131	18	manufacturing	manufacturing	NOUN
ftr-484	1131	19	costs	cost	NOUN
ftr-484	1131	20	,	,	PUNCT
ftr-484	1131	21	as	as	SCONJ
ftr-484	1131	22	suggested	suggest	VERB
ftr-484	1131	23	by	by	ADP
ftr-484	1131	24	amity	amity	NOUN
ftr-484	1131	25	leather	leather	NOUN
ftr-484	1131	26	,	,	PUNCT
ftr-484	1131	27	the	the	DET
ftr-484	1131	28	base	base	NOUN
ftr-484	1131	29	year	year	NOUN
ftr-484	1131	30	cost	cost	NOUN
ftr-484	1131	31	could	could	AUX
ftr-484	1131	32	be	be	AUX
ftr-484	1131	33	reconstructed	reconstruct	VERB
ftr-484	1131	34	.	.	PUNCT
ftr-484	1132	1	183	183	NUM
ftr-484	1132	2	.	.	PUNCT
ftr-484	1133	1	see	see	VERB
ftr-484	1133	2	gertzman	gertzman	NOUN
ftr-484	1133	3	,	,	PUNCT
ftr-484	1133	4	supra	supra	PROPN
ftr-484	1133	5	note	note	NOUN
ftr-484	1133	6	3	3	NUM
ftr-484	1133	7	,	,	PUNCT
ftr-484	1133	8	7.04[3][e	7.04[3][e	NUM
ftr-484	1133	9	]	]	PUNCT
ftr-484	1133	10	(	(	PUNCT
ftr-484	1133	11	"	"	PUNCT
ftr-484	1133	12	the	the	DET
ftr-484	1133	13	use	use	NOUN
ftr-484	1133	14	of	of	ADP
ftr-484	1133	15	component	component	NOUN
ftr-484	1133	16	costing	costing	NOUN
ftr-484	1133	17	remained	remain	VERB
ftr-484	1133	18	widespread	widespread	ADJ
ftr-484	1133	19	after	after	ADP
ftr-484	1133	20	1961	1961	NUM
ftr-484	1133	21	and	and	CCONJ
ftr-484	1133	22	was	be	AUX
ftr-484	1133	23	routinely	routinely	ADV
ftr-484	1133	24	reviewed	review	VERB
ftr-484	1133	25	by	by	ADP
ftr-484	1133	26	the	the	DET
ftr-484	1133	27	irs	irs	PROPN
ftr-484	1133	28	on	on	ADP
ftr-484	1133	29	audit	audit	NOUN
ftr-484	1133	30	and	and	CCONJ
ftr-484	1133	31	accepted	accept	VERB
ftr-484	1133	32	by	by	ADP
ftr-484	1133	33	it	it	PRON
ftr-484	1133	34	.	.	PUNCT
ftr-484	1134	1	indeed	indeed	ADV
ftr-484	1134	2	,	,	PUNCT
ftr-484	1134	3	the	the	DET
ftr-484	1134	4	irs	irs	PROPN
ftr-484	1134	5	training	training	NOUN
ftr-484	1134	6	manual	manual	NOUN
ftr-484	1134	7	on	on	ADP
ftr-484	1134	8	lifo	lifo	NOUN
ftr-484	1134	9	,	,	PUNCT
ftr-484	1134	10	which	which	PRON
ftr-484	1134	11	was	be	AUX
ftr-484	1134	12	issued	issue	VERB
ftr-484	1134	13	in	in	ADP
ftr-484	1134	14	1976	1976	NUM
ftr-484	1134	15	,	,	PUNCT
ftr-484	1134	16	made	make	VERB
ftr-484	1134	17	it	it	PRON
ftr-484	1134	18	clear	clear	ADJ
ftr-484	1134	19	that	that	SCONJ
ftr-484	1134	20	a	a	DET
ftr-484	1134	21	manufacturer	manufacturer	NOUN
ftr-484	1134	22	's	's	PART
ftr-484	1134	23	election	election	NOUN
ftr-484	1134	24	to	to	PART
ftr-484	1134	25	use	use	VERB
ftr-484	1134	26	lifo	lifo	NOUN
ftr-484	1134	27	could	could	AUX
ftr-484	1134	28	be	be	AUX
ftr-484	1134	29	implemented	implement	VERB
ftr-484	1134	30	in	in	ADP
ftr-484	1134	31	any	any	PRON
ftr-484	1134	32	of	of	ADP
ftr-484	1134	33	several	several	ADJ
ftr-484	1134	34	ways	way	NOUN
ftr-484	1134	35	,	,	PUNCT
ftr-484	1134	36	including	include	VERB
ftr-484	1134	37	the	the	DET
ftr-484	1134	38	use	use	NOUN
ftr-484	1134	39	of	of	ADP
ftr-484	1134	40	component	component	NOUN
ftr-484	1134	41	costing	costing	NOUN
ftr-484	1134	42	.	.	PUNCT
ftr-484	1135	1	"	"	PUNCT
ftr-484	1135	2	)	)	PUNCT
ftr-484	1135	3	.	.	PUNCT
ftr-484	1136	1	184	184	X
ftr-484	1136	2	.	.	PUNCT
ftr-484	1136	3	i.r.s	i.r.s	PROPN
ftr-484	1136	4	.	.	PUNCT
ftr-484	1137	1	t.a.m	t.a.m	PROPN
ftr-484	1137	2	.	.	PUNCT
ftr-484	1138	1	7920008	7920008	NUM
ftr-484	1138	2	(	(	PUNCT
ftr-484	1138	3	feb	feb	PROPN
ftr-484	1138	4	.	.	PROPN
ftr-484	1138	5	12	12	NUM
ftr-484	1138	6	,	,	PUNCT
ftr-484	1138	7	1979	1979	NUM
ftr-484	1138	8	)	)	PUNCT
ftr-484	1138	9	;	;	PUNCT
ftr-484	1138	10	g.c.m	g.c.m	X
ftr-484	1138	11	.	.	PROPN
ftr-484	1138	12	38478	38478	NUM
ftr-484	1138	13	(	(	PUNCT
ftr-484	1138	14	aug	aug	PROPN
ftr-484	1138	15	.	.	PROPN
ftr-484	1138	16	25	25	NUM
ftr-484	1138	17	,	,	PUNCT
ftr-484	1138	18	1980	1980	NUM
ftr-484	1138	19	)	)	PUNCT
ftr-484	1138	20	.	.	PUNCT
ftr-484	1139	1	185	185	NUM
ftr-484	1139	2	.	.	PUNCT
ftr-484	1139	3	g.c.m	g.c.m	PROPN
ftr-484	1139	4	.	.	PROPN
ftr-484	1139	5	38478	38478	NUM
ftr-484	1139	6	(	(	PUNCT
ftr-484	1139	7	aug	aug	PROPN
ftr-484	1139	8	.	.	PROPN
ftr-484	1139	9	25	25	NUM
ftr-484	1139	10	,	,	PUNCT
ftr-484	1139	11	1980	1980	NUM
ftr-484	1139	12	)	)	PUNCT
ftr-484	1139	13	.	.	PUNCT
ftr-484	1140	1	186	186	NUM
ftr-484	1140	2	.	.	PUNCT
ftr-484	1140	3	see	see	VERB
ftr-484	1140	4	i.r.s	i.r.	NOUN
ftr-484	1140	5	.	.	PUNCT
ftr-484	1141	1	t.a.m	t.a.m	PROPN
ftr-484	1141	2	.	.	PROPN
ftr-484	1142	1	9405005	9405005	NUM
ftr-484	1142	2	(	(	PUNCT
ftr-484	1142	3	oct	oct	PROPN
ftr-484	1142	4	.	.	PROPN
ftr-484	1142	5	15	15	NUM
ftr-484	1142	6	,	,	PUNCT
ftr-484	1142	7	1993	1993	NUM
ftr-484	1142	8	)	)	PUNCT
ftr-484	1143	1	;	;	PUNCT
ftr-484	1143	2	see	see	VERB
ftr-484	1143	3	also	also	ADV
ftr-484	1143	4	carol	carol	PROPN
ftr-484	1143	5	conjura	conjura	ADJ
ftr-484	1143	6	,	,	PUNCT
ftr-484	1143	7	irs	irs	PROPN
ftr-484	1143	8	continues	continue	VERB
ftr-484	1143	9	challenge	challenge	NOUN
ftr-484	1143	10	of	of	ADP
ftr-484	1143	11	the	the	DET
ftr-484	1143	12	components	component	NOUN
ftr-484	1143	13	-	-	PUNCT
ftr-484	1143	14	of	of	ADP
ftr-484	1143	15	-	-	PUNCT
ftr-484	1143	16	cost	cost	NOUN
ftr-484	1143	17	lifo	lifo	NOUN
ftr-484	1143	18	method	method	NOUN
ftr-484	1143	19	,	,	PUNCT
ftr-484	1143	20	25	25	NUM
ftr-484	1143	21	tax	tax	NOUN
ftr-484	1143	22	adviser	adviser	NOUN
ftr-484	1143	23	356	356	NUM
ftr-484	1143	24	(	(	PUNCT
ftr-484	1143	25	1994	1994	NUM
ftr-484	1143	26	)	)	PUNCT
ftr-484	1143	27	(	(	PUNCT
ftr-484	1143	28	discussing	discuss	VERB
ftr-484	1143	29	t.a.m	t.a.m	ADJ
ftr-484	1143	30	.	.	PROPN
ftr-484	1143	31	9405005	9405005	NUM
ftr-484	1143	32	)	)	PUNCT
ftr-484	1143	33	.	.	PUNCT
ftr-484	1144	1	187	187	NUM
ftr-484	1144	2	.	.	PUNCT
ftr-484	1144	3	see	see	VERB
ftr-484	1144	4	generally	generally	ADV
ftr-484	1144	5	w.	w.	PROPN
ftr-484	1144	6	eugene	eugene	PROPN
ftr-484	1144	7	seago	seago	PROPN
ftr-484	1144	8	,	,	PUNCT
ftr-484	1144	9	the	the	DET
ftr-484	1144	10	components	component	NOUN
ftr-484	1144	11	-	-	PUNCT
ftr-484	1144	12	of	of	ADP
ftr-484	1144	13	-	-	PUNCT
ftr-484	1144	14	cost	cost	NOUN
ftr-484	1144	15	approach	approach	NOUN
ftr-484	1144	16	to	to	PART
ftr-484	1144	17	dollarvalue	dollarvalue	NOUN
ftr-484	1144	18	lifo	lifo	NOUN
ftr-484	1144	19	inventory	inventory	NOUN
ftr-484	1144	20	valuation	valuation	NOUN
ftr-484	1144	21	,	,	PUNCT
ftr-484	1144	22	57	57	NUM
ftr-484	1144	23	tax	tax	NOUN
ftr-484	1144	24	notes	note	VERB
ftr-484	1144	25	117	117	NUM
ftr-484	1144	26	-	-	SYM
ftr-484	1144	27	18	18	NUM
ftr-484	1144	28	(	(	PUNCT
ftr-484	1144	29	oct	oct	PROPN
ftr-484	1144	30	.	.	PROPN
ftr-484	1144	31	5	5	NUM
ftr-484	1144	32	,	,	PUNCT
ftr-484	1144	33	1992	1992	NUM
ftr-484	1144	34	)	)	PUNCT
ftr-484	1144	35	.	.	PUNCT
ftr-484	1145	1	188	188	NUM
ftr-484	1145	2	.	.	PUNCT
ftr-484	1146	1	for	for	ADP
ftr-484	1146	2	purposes	purpose	NOUN
ftr-484	1146	3	of	of	ADP
ftr-484	1146	4	this	this	DET
ftr-484	1146	5	example	example	NOUN
ftr-484	1146	6	,	,	PUNCT
ftr-484	1146	7	it	it	PRON
ftr-484	1146	8	is	be	AUX
ftr-484	1146	9	assumed	assume	VERB
ftr-484	1146	10	that	that	SCONJ
ftr-484	1146	11	overhead	overhead	ADV
ftr-484	1146	12	or	or	CCONJ
ftr-484	1146	13	burden	burden	NOUN
ftr-484	1146	14	is	be	AUX
ftr-484	1146	15	assigned	assign	VERB
ftr-484	1146	16	to	to	ADP
ftr-484	1146	17	inventory	inventory	NOUN
ftr-484	1146	18	based	base	VERB
ftr-484	1146	19	on	on	ADP
ftr-484	1146	20	labor	labor	NOUN
ftr-484	1146	21	hours	hour	NOUN
ftr-484	1146	22	.	.	PUNCT
ftr-484	1147	1	however	however	ADV
ftr-484	1147	2	,	,	PUNCT
ftr-484	1147	3	other	other	ADJ
ftr-484	1147	4	methods	method	NOUN
ftr-484	1147	5	are	be	AUX
ftr-484	1147	6	available	available	ADJ
ftr-484	1147	7	,	,	PUNCT
ftr-484	1147	8	such	such	ADJ
ftr-484	1147	9	as	as	ADP
ftr-484	1147	10	labor	labor	NOUN
ftr-484	1147	11	dollars	dollar	NOUN
ftr-484	1147	12	or	or	CCONJ
ftr-484	1147	13	machine	machine	NOUN
ftr-484	1147	14	hours	hour	NOUN
ftr-484	1147	15	.	.	PUNCT
ftr-484	1148	1	see	see	VERB
ftr-484	1148	2	regs	reg	NOUN
ftr-484	1148	3	.	.	PUNCT
ftr-484	1149	1	§	§	PROPN
ftr-484	1149	2	§	§	PROPN
ftr-484	1149	3	1.471	1.471	NUM
ftr-484	1149	4	-	-	SYM
ftr-484	1149	5	1	1	NUM
ftr-484	1149	6	1(d)(2)(ii	1(d)(2)(ii	NUM
ftr-484	1149	7	)	)	PUNCT
ftr-484	1149	8	,	,	PUNCT
ftr-484	1149	9	1.263a	1.263a	PROPN
ftr-484	1149	10	-	-	PUNCT
ftr-484	1149	11	l(f)(3)(i	l(f)(3)(i	PROPN
ftr-484	1149	12	)	)	PUNCT
ftr-484	1149	13	.	.	PUNCT
ftr-484	1150	1	[	[	X
ftr-484	1150	2	vol	vol	NOUN
ftr-484	1150	3	2:10	2:10	NUM
ftr-484	1150	4	demystifying	demystify	VERB
ftr-484	1150	5	ufo	ufo	NOUN
ftr-484	1150	6	the	the	DET
ftr-484	1150	7	question	question	NOUN
ftr-484	1150	8	of	of	ADP
ftr-484	1150	9	how	how	SCONJ
ftr-484	1150	10	to	to	PART
ftr-484	1150	11	reconstruct	reconstruct	VERB
ftr-484	1150	12	the	the	DET
ftr-484	1150	13	base	base	NOUN
ftr-484	1150	14	-	-	PUNCT
ftr-484	1150	15	year	year	NOUN
ftr-484	1150	16	cost	cost	NOUN
ftr-484	1150	17	appears	appear	VERB
ftr-484	1150	18	to	to	PART
ftr-484	1150	19	be	be	AUX
ftr-484	1150	20	a	a	DET
ftr-484	1150	21	very	very	ADV
ftr-484	1150	22	important	important	ADJ
ftr-484	1150	23	point	point	NOUN
ftr-484	1150	24	of	of	ADP
ftr-484	1150	25	debate	debate	NOUN
ftr-484	1150	26	about	about	ADP
ftr-484	1150	27	component	component	NOUN
ftr-484	1150	28	costing	costing	NOUN
ftr-484	1150	29	.	.	PUNCT
ftr-484	1150	30	"	"	PUNCT
ftr-484	1151	1	essentially	essentially	ADV
ftr-484	1151	2	,	,	PUNCT
ftr-484	1151	3	the	the	DET
ftr-484	1151	4	task	task	NOUN
ftr-484	1151	5	of	of	ADP
ftr-484	1151	6	reconstruction	reconstruction	NOUN
ftr-484	1151	7	involves	involve	VERB
ftr-484	1151	8	determining	determine	VERB
ftr-484	1151	9	what	what	PRON
ftr-484	1151	10	the	the	DET
ftr-484	1151	11	item	item	NOUN
ftr-484	1151	12	would	would	AUX
ftr-484	1151	13	have	have	AUX
ftr-484	1151	14	cost	cost	VERB
ftr-484	1151	15	if	if	SCONJ
ftr-484	1151	16	it	it	PRON
ftr-484	1151	17	had	have	AUX
ftr-484	1151	18	existed	exist	VERB
ftr-484	1151	19	in	in	ADP
ftr-484	1151	20	the	the	DET
ftr-484	1151	21	base	base	NOUN
ftr-484	1151	22	year	year	NOUN
ftr-484	1151	23	(	(	PUNCT
ftr-484	1151	24	or	or	CCONJ
ftr-484	1151	25	in	in	ADP
ftr-484	1151	26	the	the	DET
ftr-484	1151	27	prior	prior	ADJ
ftr-484	1151	28	year	year	NOUN
ftr-484	1151	29	under	under	ADP
ftr-484	1151	30	a	a	DET
ftr-484	1151	31	link	link	NOUN
ftr-484	1151	32	-	-	PUNCT
ftr-484	1151	33	chain	chain	NOUN
ftr-484	1151	34	method	method	NOUN
ftr-484	1151	35	)	)	PUNCT
ftr-484	1151	36	.	.	PUNCT
ftr-484	1151	37	'	'	PUNCT
ftr-484	1152	1	90	90	NUM
ftr-484	1152	2	on	on	ADP
ftr-484	1152	3	one	one	NUM
ftr-484	1152	4	hand	hand	NOUN
ftr-484	1152	5	,	,	PUNCT
ftr-484	1152	6	a	a	DET
ftr-484	1152	7	physically	physically	ADV
ftr-484	1152	8	identical	identical	ADJ
ftr-484	1152	9	widget	widget	NOUN
ftr-484	1152	10	was	be	AUX
ftr-484	1152	11	produced	produce	VERB
ftr-484	1152	12	in	in	ADP
ftr-484	1152	13	the	the	DET
ftr-484	1152	14	base	base	NOUN
ftr-484	1152	15	year	year	NOUN
ftr-484	1152	16	at	at	ADP
ftr-484	1152	17	a	a	DET
ftr-484	1152	18	cost	cost	NOUN
ftr-484	1152	19	of	of	ADP
ftr-484	1152	20	$	$	SYM
ftr-484	1152	21	3	3	NUM
ftr-484	1152	22	.	.	PUNCT
ftr-484	1153	1	relying	rely	VERB
ftr-484	1153	2	on	on	ADP
ftr-484	1153	3	technology	technology	NOUN
ftr-484	1153	4	of	of	ADP
ftr-484	1153	5	the	the	DET
ftr-484	1153	6	base	base	NOUN
ftr-484	1153	7	year	year	NOUN
ftr-484	1153	8	(	(	PUNCT
ftr-484	1153	9	including	include	VERB
ftr-484	1153	10	labor	labor	NOUN
ftr-484	1153	11	efficiency	efficiency	NOUN
ftr-484	1153	12	)	)	PUNCT
ftr-484	1153	13	,	,	PUNCT
ftr-484	1153	14	the	the	DET
ftr-484	1153	15	base	base	NOUN
ftr-484	1153	16	-	-	PUNCT
ftr-484	1153	17	year	year	NOUN
ftr-484	1153	18	cost	cost	NOUN
ftr-484	1153	19	is	be	AUX
ftr-484	1153	20	$	$	SYM
ftr-484	1153	21	3	3	NUM
ftr-484	1153	22	.	.	PUNCT
ftr-484	1154	1	however	however	ADV
ftr-484	1154	2	,	,	PUNCT
ftr-484	1154	3	this	this	DET
ftr-484	1154	4	approach	approach	NOUN
ftr-484	1154	5	essentially	essentially	ADV
ftr-484	1154	6	ignores	ignore	VERB
ftr-484	1154	7	the	the	DET
ftr-484	1154	8	difference	difference	NOUN
ftr-484	1154	9	that	that	PRON
ftr-484	1154	10	is	be	AUX
ftr-484	1154	11	deemed	deem	VERB
ftr-484	1154	12	to	to	PART
ftr-484	1154	13	create	create	VERB
ftr-484	1154	14	a	a	DET
ftr-484	1154	15	new	new	ADJ
ftr-484	1154	16	item	item	NOUN
ftr-484	1154	17	in	in	ADP
ftr-484	1154	18	the	the	DET
ftr-484	1154	19	first	first	ADJ
ftr-484	1154	20	place	place	NOUN
ftr-484	1154	21	;	;	PUNCT
ftr-484	1154	22	if	if	SCONJ
ftr-484	1154	23	the	the	DET
ftr-484	1154	24	item	item	NOUN
ftr-484	1154	25	is	be	AUX
ftr-484	1154	26	truly	truly	ADV
ftr-484	1154	27	new	new	ADJ
ftr-484	1154	28	,	,	PUNCT
ftr-484	1154	29	arguably	arguably	ADV
ftr-484	1154	30	the	the	DET
ftr-484	1154	31	labor	labor	NOUN
ftr-484	1154	32	efficiency	efficiency	NOUN
ftr-484	1154	33	that	that	PRON
ftr-484	1154	34	created	create	VERB
ftr-484	1154	35	it	it	PRON
ftr-484	1154	36	should	should	AUX
ftr-484	1154	37	be	be	AUX
ftr-484	1154	38	treated	treat	VERB
ftr-484	1154	39	as	as	SCONJ
ftr-484	1154	40	though	though	SCONJ
ftr-484	1154	41	it	it	PRON
ftr-484	1154	42	also	also	ADV
ftr-484	1154	43	occurred	occur	VERB
ftr-484	1154	44	in	in	ADP
ftr-484	1154	45	the	the	DET
ftr-484	1154	46	base	base	NOUN
ftr-484	1154	47	year	year	NOUN
ftr-484	1154	48	.	.	PUNCT
ftr-484	1155	1	under	under	ADP
ftr-484	1155	2	this	this	DET
ftr-484	1155	3	approach	approach	NOUN
ftr-484	1155	4	,	,	PUNCT
ftr-484	1155	5	the	the	DET
ftr-484	1155	6	base	base	NOUN
ftr-484	1155	7	-	-	PUNCT
ftr-484	1155	8	year	year	NOUN
ftr-484	1155	9	cost	cost	NOUN
ftr-484	1155	10	is	be	AUX
ftr-484	1155	11	only	only	ADV
ftr-484	1155	12	$	$	SYM
ftr-484	1155	13	2	2	NUM
ftr-484	1155	14	(	(	PUNCT
ftr-484	1155	15	1	1	NUM
ftr-484	1155	16	pound	pound	NOUN
ftr-484	1155	17	of	of	ADP
ftr-484	1155	18	raw	raw	ADJ
ftr-484	1155	19	material	material	NOUN
ftr-484	1155	20	at	at	ADP
ftr-484	1155	21	$	$	SYM
ftr-484	1155	22	1	1	NUM
ftr-484	1155	23	/	/	SYM
ftr-484	1155	24	pound	pound	NOUN
ftr-484	1155	25	and	and	CCONJ
ftr-484	1155	26	1	1	NUM
ftr-484	1155	27	hour	hour	NOUN
ftr-484	1155	28	of	of	ADP
ftr-484	1155	29	labor	labor	NOUN
ftr-484	1155	30	at	at	ADP
ftr-484	1155	31	$	$	SYM
ftr-484	1155	32	1	1	NUM
ftr-484	1155	33	/	/	SYM
ftr-484	1155	34	hour	hour	NOUN
ftr-484	1155	35	)	)	PUNCT
ftr-484	1155	36	,	,	PUNCT
ftr-484	1155	37	which	which	PRON
ftr-484	1155	38	is	be	AUX
ftr-484	1155	39	the	the	DET
ftr-484	1155	40	same	same	ADJ
ftr-484	1155	41	result	result	NOUN
ftr-484	1155	42	as	as	ADP
ftr-484	1155	43	component	component	NOUN
ftr-484	1155	44	costing	costing	NOUN
ftr-484	1155	45	.	.	PUNCT
ftr-484	1156	1	commentators	commentator	NOUN
ftr-484	1156	2	have	have	AUX
ftr-484	1156	3	disagreed	disagree	VERB
ftr-484	1156	4	over	over	ADP
ftr-484	1156	5	whether	whether	SCONJ
ftr-484	1156	6	the	the	DET
ftr-484	1156	7	technology	technology	NOUN
ftr-484	1156	8	of	of	ADP
ftr-484	1156	9	the	the	DET
ftr-484	1156	10	current	current	ADJ
ftr-484	1156	11	-	-	PUNCT
ftr-484	1156	12	year	year	NOUN
ftr-484	1156	13	or	or	CCONJ
ftr-484	1156	14	of	of	ADP
ftr-484	1156	15	the	the	DET
ftr-484	1156	16	base	base	NOUN
ftr-484	1156	17	period	period	NOUN
ftr-484	1156	18	should	should	AUX
ftr-484	1156	19	be	be	AUX
ftr-484	1156	20	used	use	VERB
ftr-484	1156	21	in	in	ADP
ftr-484	1156	22	reconstructing	reconstruct	VERB
ftr-484	1156	23	the	the	DET
ftr-484	1156	24	base	base	NOUN
ftr-484	1156	25	costs	cost	NOUN
ftr-484	1156	26	of	of	ADP
ftr-484	1156	27	new	new	ADJ
ftr-484	1156	28	items	item	NOUN
ftr-484	1156	29	.	.	PUNCT
ftr-484	1157	1	on	on	ADP
ftr-484	1157	2	one	one	NUM
ftr-484	1157	3	hand	hand	NOUN
ftr-484	1157	4	,	,	PUNCT
ftr-484	1157	5	proponents	proponent	NOUN
ftr-484	1157	6	of	of	ADP
ftr-484	1157	7	the	the	DET
ftr-484	1157	8	base	base	ADJ
ftr-484	1157	9	-	-	PUNCT
ftr-484	1157	10	year	year	NOUN
ftr-484	1157	11	technology	technology	NOUN
ftr-484	1157	12	approach	approach	NOUN
ftr-484	1157	13	argue	argue	VERB
ftr-484	1157	14	that	that	SCONJ
ftr-484	1157	15	the	the	DET
ftr-484	1157	16	purpose	purpose	NOUN
ftr-484	1157	17	of	of	ADP
ftr-484	1157	18	the	the	DET
ftr-484	1157	19	lifo	lifo	NOUN
ftr-484	1157	20	method	method	NOUN
ftr-484	1157	21	is	be	AUX
ftr-484	1157	22	frustrated	frustrate	VERB
ftr-484	1157	23	by	by	ADP
ftr-484	1157	24	using	use	VERB
ftr-484	1157	25	the	the	DET
ftr-484	1157	26	current	current	ADJ
ftr-484	1157	27	-	-	PUNCT
ftr-484	1157	28	year	year	NOUN
ftr-484	1157	29	technology	technology	NOUN
ftr-484	1157	30	,	,	PUNCT
ftr-484	1157	31	as	as	SCONJ
ftr-484	1157	32	it	it	PRON
ftr-484	1157	33	allows	allow	VERB
ftr-484	1157	34	the	the	DET
ftr-484	1157	35	taxpayer	taxpayer	NOUN
ftr-484	1157	36	to	to	PART
ftr-484	1157	37	deduct	deduct	VERB
ftr-484	1157	38	through	through	ADP
ftr-484	1157	39	cost	cost	NOUN
ftr-484	1157	40	of	of	ADP
ftr-484	1157	41	goods	good	NOUN
ftr-484	1157	42	sold	sell	VERB
ftr-484	1157	43	more	more	ADJ
ftr-484	1157	44	than	than	ADP
ftr-484	1157	45	the	the	DET
ftr-484	1157	46	replacement	replacement	NOUN
ftr-484	1157	47	cost	cost	NOUN
ftr-484	1157	48	of	of	ADP
ftr-484	1157	49	current	current	ADJ
ftr-484	1157	50	goods.t	goods.t	PROPN
ftr-484	1157	51	"	"	PUNCT
ftr-484	1157	52	'	'	PUNCT
ftr-484	1157	53	on	on	ADP
ftr-484	1157	54	the	the	DET
ftr-484	1157	55	other	other	ADJ
ftr-484	1157	56	hand	hand	NOUN
ftr-484	1157	57	,	,	PUNCT
ftr-484	1157	58	proponents	proponent	NOUN
ftr-484	1157	59	of	of	ADP
ftr-484	1157	60	using	use	VERB
ftr-484	1157	61	the	the	DET
ftr-484	1157	62	current	current	ADJ
ftr-484	1157	63	-	-	PUNCT
ftr-484	1157	64	year	year	NOUN
ftr-484	1157	65	technology	technology	NOUN
ftr-484	1157	66	focus	focus	NOUN
ftr-484	1157	67	on	on	ADP
ftr-484	1157	68	the	the	DET
ftr-484	1157	69	fact	fact	NOUN
ftr-484	1157	70	that	that	SCONJ
ftr-484	1157	71	,	,	PUNCT
ftr-484	1157	72	if	if	SCONJ
ftr-484	1157	73	technological	technological	ADJ
ftr-484	1157	74	changes	change	NOUN
ftr-484	1157	75	are	be	AUX
ftr-484	1157	76	the	the	DET
ftr-484	1157	77	cause	cause	NOUN
ftr-484	1157	78	of	of	ADP
ftr-484	1157	79	the	the	DET
ftr-484	1157	80	new	new	ADJ
ftr-484	1157	81	item	item	NOUN
ftr-484	1157	82	,	,	PUNCT
ftr-484	1157	83	such	such	ADJ
ftr-484	1157	84	changes	change	NOUN
ftr-484	1157	85	should	should	AUX
ftr-484	1157	86	be	be	AUX
ftr-484	1157	87	treated	treat	VERB
ftr-484	1157	88	as	as	ADP
ftr-484	1157	89	existing	exist	VERB
ftr-484	1157	90	in	in	ADP
ftr-484	1157	91	the	the	DET
ftr-484	1157	92	reconstruction	reconstruction	NOUN
ftr-484	1157	93	period	period	NOUN
ftr-484	1157	94	:	:	PUNCT
ftr-484	1157	95	after	after	ADV
ftr-484	1157	96	all	all	ADV
ftr-484	1157	97	,	,	PUNCT
ftr-484	1157	98	using	use	VERB
ftr-484	1157	99	the	the	DET
ftr-484	1157	100	old	old	ADJ
ftr-484	1157	101	technology	technology	NOUN
ftr-484	1157	102	to	to	PART
ftr-484	1157	103	reconstruct	reconstruct	VERB
ftr-484	1157	104	the	the	DET
ftr-484	1157	105	baseyear	baseyear	NOUN
ftr-484	1157	106	cost	cost	NOUN
ftr-484	1157	107	of	of	ADP
ftr-484	1157	108	the	the	DET
ftr-484	1157	109	new	new	ADJ
ftr-484	1157	110	item	item	NOUN
ftr-484	1157	111	is	be	AUX
ftr-484	1157	112	tantamount	tantamount	ADJ
ftr-484	1157	113	to	to	ADP
ftr-484	1157	114	assigning	assign	VERB
ftr-484	1157	115	to	to	ADP
ftr-484	1157	116	the	the	DET
ftr-484	1157	117	new	new	ADJ
ftr-484	1157	118	item	item	NOUN
ftr-484	1157	119	the	the	DET
ftr-484	1157	120	base	base	NOUN
ftr-484	1157	121	-	-	PUNCT
ftr-484	1157	122	year	year	NOUN
ftr-484	1157	123	cost	cost	NOUN
ftr-484	1157	124	of	of	ADP
ftr-484	1157	125	the	the	DET
ftr-484	1157	126	old	old	ADJ
ftr-484	1157	127	item	item	NOUN
ftr-484	1157	128	.	.	PUNCT
ftr-484	1158	1	it	it	PRON
ftr-484	1158	2	makes	make	VERB
ftr-484	1158	3	no	no	DET
ftr-484	1158	4	sense	sense	NOUN
ftr-484	1158	5	to	to	PART
ftr-484	1158	6	compare	compare	VERB
ftr-484	1158	7	the	the	DET
ftr-484	1158	8	current	current	ADJ
ftr-484	1158	9	-	-	PUNCT
ftr-484	1158	10	year	year	NOUN
ftr-484	1158	11	cost	cost	NOUN
ftr-484	1158	12	of	of	ADP
ftr-484	1158	13	the	the	DET
ftr-484	1158	14	new	new	ADJ
ftr-484	1158	15	item	item	NOUN
ftr-484	1158	16	with	with	ADP
ftr-484	1158	17	the	the	DET
ftr-484	1158	18	base	base	ADJ
ftr-484	1158	19	-	-	PUNCT
ftr-484	1158	20	year	year	NOUN
ftr-484	1158	21	cost	cost	NOUN
ftr-484	1158	22	of	of	ADP
ftr-484	1158	23	the	the	DET
ftr-484	1158	24	old	old	ADJ
ftr-484	1158	25	item	item	NOUN
ftr-484	1158	26	.	.	PUNCT
ftr-484	1158	27	"	"	PUNCT
ftr-484	1159	1	189	189	NUM
ftr-484	1159	2	.	.	PUNCT
ftr-484	1160	1	see	see	VERB
ftr-484	1160	2	i.rls	i.rl	NOUN
ftr-484	1160	3	.	.	PUNCT
ftr-484	1161	1	t.a.m	t.a.m	ADJ
ftr-484	1161	2	.	.	PROPN
ftr-484	1162	1	9405005	9405005	NUM
ftr-484	1162	2	(	(	PUNCT
ftr-484	1162	3	ocl	ocl	PROPN
ftr-484	1162	4	15	15	NUM
ftr-484	1162	5	,	,	PUNCT
ftr-484	1162	6	1993	1993	NUM
ftr-484	1162	7	)	)	PUNCT
ftr-484	1163	1	(	(	PUNCT
ftr-484	1163	2	"	"	PUNCT
ftr-484	1163	3	itlhe	itlhe	ADJ
ftr-484	1163	4	issue	issue	NOUN
ftr-484	1163	5	of	of	ADP
ftr-484	1163	6	whether	whether	SCONJ
ftr-484	1163	7	technological	technological	ADJ
ftr-484	1163	8	change	change	NOUN
ftr-484	1163	9	creates	create	VERB
ftr-484	1163	10	a	a	DET
ftr-484	1163	11	new	new	ADJ
ftr-484	1163	12	product	product	NOUN
ftr-484	1163	13	requiring	require	VERB
ftr-484	1163	14	a	a	DET
ftr-484	1163	15	reconstructed	reconstructed	ADJ
ftr-484	1163	16	base	base	NOUN
ftr-484	1163	17	-	-	PUNCT
ftr-484	1163	18	year	year	NOUN
ftr-484	1163	19	cost	cost	NOUN
ftr-484	1163	20	is	be	AUX
ftr-484	1163	21	not	not	PART
ftr-484	1163	22	the	the	DET
ftr-484	1163	23	real	real	ADJ
ftr-484	1163	24	point	point	NOUN
ftr-484	1163	25	of	of	ADP
ftr-484	1163	26	contention	contention	NOUN
ftr-484	1163	27	.	.	PUNCT
ftr-484	1164	1	assuming	assume	VERB
ftr-484	1164	2	arguendo	arguendo	ADJ
ftr-484	1164	3	that	that	SCONJ
ftr-484	1164	4	even	even	ADV
ftr-484	1164	5	minor	minor	ADJ
ftr-484	1164	6	technological	technological	ADJ
ftr-484	1164	7	change	change	NOUN
ftr-484	1164	8	creates	create	VERB
ftr-484	1164	9	a	a	DET
ftr-484	1164	10	new	new	ADJ
ftr-484	1164	11	item	item	NOUN
ftr-484	1164	12	,	,	PUNCT
ftr-484	1164	13	the	the	DET
ftr-484	1164	14	issue	issue	NOUN
ftr-484	1164	15	is	be	AUX
ftr-484	1164	16	not	not	PART
ftr-484	1164	17	whether	whether	SCONJ
ftr-484	1164	18	there	there	PRON
ftr-484	1164	19	should	should	AUX
ftr-484	1164	20	be	be	AUX
ftr-484	1164	21	a	a	DET
ftr-484	1164	22	reconstructed	reconstructed	ADJ
ftr-484	1164	23	base	base	NOUN
ftr-484	1164	24	-	-	PUNCT
ftr-484	1164	25	year	year	NOUN
ftr-484	1164	26	cost	cost	NOUN
ftr-484	1164	27	for	for	ADP
ftr-484	1164	28	the	the	DET
ftr-484	1164	29	new	new	ADJ
ftr-484	1164	30	item	item	NOUN
ftr-484	1164	31	,	,	PUNCT
ftr-484	1164	32	but	but	CCONJ
ftr-484	1164	33	rather	rather	ADV
ftr-484	1164	34	what	what	PRON
ftr-484	1164	35	that	that	DET
ftr-484	1164	36	cost	cost	NOUN
ftr-484	1164	37	should	should	AUX
ftr-484	1164	38	be	be	AUX
ftr-484	1164	39	-	-	PUNCT
ftr-484	1164	40	and	and	CCONJ
ftr-484	1164	41	here	here	ADV
ftr-484	1164	42	is	be	AUX
ftr-484	1164	43	the	the	DET
ftr-484	1164	44	crux	crux	NOUN
ftr-484	1164	45	of	of	ADP
ftr-484	1164	46	our	our	PRON
ftr-484	1164	47	disagreement	disagreement	NOUN
ftr-484	1164	48	with	with	ADP
ftr-484	1164	49	taxpayer	taxpayer	NOUN
ftr-484	1164	50	.	.	PUNCT
ftr-484	1164	51	"	"	PUNCT
ftr-484	1164	52	)	)	PUNCT
ftr-484	1164	53	;	;	PUNCT
ftr-484	1164	54	schneider	schneider	NOUN
ftr-484	1164	55	,	,	PUNCT
ftr-484	1164	56	supra	supra	PROPN
ftr-484	1164	57	note	note	PROPN
ftr-484	1164	58	4	4	NUM
ftr-484	1164	59	,	,	PUNCT
ftr-484	1164	60	§	§	NOUN
ftr-484	1164	61	14.01[5	14.01[5	NUM
ftr-484	1164	62	]	]	X
ftr-484	1164	63	.	.	PUNCT
ftr-484	1165	1	190	190	NUM
ftr-484	1165	2	.	.	PUNCT
ftr-484	1166	1	see	see	VERB
ftr-484	1166	2	regs	reg	NOUN
ftr-484	1166	3	.	.	PUNCT
ftr-484	1167	1	§	§	PROPN
ftr-484	1167	2	1.472	1.472	NUM
ftr-484	1167	3	-	-	SYM
ftr-484	1167	4	8(e)(2)(iii	8(e)(2)(iii	NUM
ftr-484	1167	5	)	)	PUNCT
ftr-484	1167	6	.	.	PUNCT
ftr-484	1168	1	191	191	X
ftr-484	1168	2	.	.	PUNCT
ftr-484	1169	1	see	see	VERB
ftr-484	1169	2	seago	seago	ADV
ftr-484	1169	3	,	,	PUNCT
ftr-484	1169	4	supra	supra	PROPN
ftr-484	1169	5	note	note	PROPN
ftr-484	1169	6	187	187	NUM
ftr-484	1169	7	,	,	PUNCT
ftr-484	1169	8	at	at	ADP
ftr-484	1169	9	119	119	NUM
ftr-484	1169	10	-	-	SYM
ftr-484	1169	11	20	20	NUM
ftr-484	1169	12	.	.	PUNCT
ftr-484	1170	1	seago	seago	PROPN
ftr-484	1170	2	uses	use	VERB
ftr-484	1170	3	an	an	DET
ftr-484	1170	4	example	example	NOUN
ftr-484	1170	5	in	in	ADP
ftr-484	1170	6	which	which	PRON
ftr-484	1170	7	a	a	DET
ftr-484	1170	8	taxpayer	taxpayer	NOUN
ftr-484	1170	9	requires	require	VERB
ftr-484	1170	10	10	10	NUM
ftr-484	1170	11	hours	hour	NOUN
ftr-484	1170	12	to	to	PART
ftr-484	1170	13	produce	produce	VERB
ftr-484	1170	14	a	a	DET
ftr-484	1170	15	quantity	quantity	NOUN
ftr-484	1170	16	of	of	ADP
ftr-484	1170	17	goods	good	NOUN
ftr-484	1170	18	in	in	ADP
ftr-484	1170	19	the	the	DET
ftr-484	1170	20	base	base	NOUN
ftr-484	1170	21	year	year	NOUN
ftr-484	1170	22	,	,	PUNCT
ftr-484	1170	23	but	but	CCONJ
ftr-484	1170	24	because	because	SCONJ
ftr-484	1170	25	of	of	ADP
ftr-484	1170	26	government	government	NOUN
ftr-484	1170	27	requirements	requirement	NOUN
ftr-484	1170	28	,	,	PUNCT
ftr-484	1170	29	must	must	AUX
ftr-484	1170	30	use	use	VERB
ftr-484	1170	31	15	15	NUM
ftr-484	1170	32	hours	hour	NOUN
ftr-484	1170	33	to	to	PART
ftr-484	1170	34	produce	produce	VERB
ftr-484	1170	35	the	the	DET
ftr-484	1170	36	same	same	ADJ
ftr-484	1170	37	quantity	quantity	NOUN
ftr-484	1170	38	in	in	ADP
ftr-484	1170	39	the	the	DET
ftr-484	1170	40	following	following	ADJ
ftr-484	1170	41	year	year	NOUN
ftr-484	1170	42	.	.	PUNCT
ftr-484	1171	1	focusing	focus	VERB
ftr-484	1171	2	solely	solely	ADV
ftr-484	1171	3	on	on	ADP
ftr-484	1171	4	labor	labor	NOUN
ftr-484	1171	5	costs	cost	NOUN
ftr-484	1171	6	at	at	ADP
ftr-484	1171	7	$	$	SYM
ftr-484	1171	8	10	10	NUM
ftr-484	1171	9	per	per	ADP
ftr-484	1171	10	hour	hour	NOUN
ftr-484	1171	11	in	in	ADP
ftr-484	1171	12	each	each	DET
ftr-484	1171	13	year	year	NOUN
ftr-484	1171	14	,	,	PUNCT
ftr-484	1171	15	seago	seago	ADV
ftr-484	1171	16	shows	show	VERB
ftr-484	1171	17	that	that	SCONJ
ftr-484	1171	18	current	current	ADJ
ftr-484	1171	19	costs	cost	NOUN
ftr-484	1171	20	of	of	ADP
ftr-484	1171	21	$	$	SYM
ftr-484	1171	22	150	150	NUM
ftr-484	1171	23	could	could	AUX
ftr-484	1171	24	not	not	PART
ftr-484	1171	25	be	be	AUX
ftr-484	1171	26	deducted	deduct	VERB
ftr-484	1171	27	against	against	ADP
ftr-484	1171	28	current	current	ADJ
ftr-484	1171	29	revenues	revenue	NOUN
ftr-484	1171	30	if	if	SCONJ
ftr-484	1171	31	the	the	DET
ftr-484	1171	32	current	current	ADJ
ftr-484	1171	33	-	-	PUNCT
ftr-484	1171	34	year	year	NOUN
ftr-484	1171	35	conditions	condition	NOUN
ftr-484	1171	36	are	be	AUX
ftr-484	1171	37	used	use	VERB
ftr-484	1171	38	to	to	PART
ftr-484	1171	39	reconstruct	reconstruct	VERB
ftr-484	1171	40	base	base	NOUN
ftr-484	1171	41	cost	cost	NOUN
ftr-484	1171	42	.	.	PUNCT
ftr-484	1172	1	conversely	conversely	ADV
ftr-484	1172	2	,	,	PUNCT
ftr-484	1172	3	seago	seago	ADV
ftr-484	1172	4	shows	show	VERB
ftr-484	1172	5	that	that	SCONJ
ftr-484	1172	6	if	if	SCONJ
ftr-484	1172	7	the	the	DET
ftr-484	1172	8	hour	hour	NOUN
ftr-484	1172	9	requirements	requirement	NOUN
ftr-484	1172	10	are	be	AUX
ftr-484	1172	11	reversed	reverse	VERB
ftr-484	1172	12	,	,	PUNCT
ftr-484	1172	13	the	the	DET
ftr-484	1172	14	taxpayer	taxpayer	NOUN
ftr-484	1172	15	would	would	AUX
ftr-484	1172	16	be	be	AUX
ftr-484	1172	17	allowed	allow	VERB
ftr-484	1172	18	to	to	PART
ftr-484	1172	19	deduct	deduct	VERB
ftr-484	1172	20	$	$	SYM
ftr-484	1172	21	150	150	NUM
ftr-484	1172	22	,	,	PUNCT
ftr-484	1172	23	which	which	PRON
ftr-484	1172	24	is	be	AUX
ftr-484	1172	25	more	more	ADJ
ftr-484	1172	26	than	than	ADP
ftr-484	1172	27	the	the	DET
ftr-484	1172	28	$	$	SYM
ftr-484	1172	29	100	100	NUM
ftr-484	1172	30	incurred	incur	VERB
ftr-484	1172	31	to	to	PART
ftr-484	1172	32	replace	replace	VERB
ftr-484	1172	33	the	the	DET
ftr-484	1172	34	goods	good	NOUN
ftr-484	1172	35	.	.	PUNCT
ftr-484	1173	1	192	192	NUM
ftr-484	1173	2	.	.	PUNCT
ftr-484	1174	1	schneider	schneider	PROPN
ftr-484	1174	2	,	,	PUNCT
ftr-484	1174	3	supra	supra	PROPN
ftr-484	1174	4	note	note	PROPN
ftr-484	1174	5	4	4	NUM
ftr-484	1174	6	,	,	PUNCT
ftr-484	1174	7	§	§	NOUN
ftr-484	1174	8	14.01[5	14.01[5	NUM
ftr-484	1174	9	]	]	PUNCT
ftr-484	1174	10	,	,	PUNCT
ftr-484	1174	11	at	at	ADP
ftr-484	1174	12	14	14	NUM
ftr-484	1174	13	-	-	SYM
ftr-484	1174	14	60	60	NUM
ftr-484	1174	15	.	.	PUNCT
ftr-484	1175	1	schneider	schneider	NOUN
ftr-484	1175	2	suggests	suggest	VERB
ftr-484	1175	3	that	that	SCONJ
ftr-484	1175	4	perhaps	perhaps	ADV
ftr-484	1175	5	the	the	DET
ftr-484	1175	6	former	former	ADJ
ftr-484	1175	7	technology	technology	NOUN
ftr-484	1175	8	should	should	AUX
ftr-484	1175	9	be	be	AUX
ftr-484	1175	10	used	use	VERB
ftr-484	1175	11	if	if	SCONJ
ftr-484	1175	12	new	new	ADJ
ftr-484	1175	13	technology	technology	NOUN
ftr-484	1175	14	did	do	AUX
ftr-484	1175	15	not	not	PART
ftr-484	1175	16	exist	exist	VERB
ftr-484	1175	17	in	in	ADP
ftr-484	1175	18	the	the	DET
ftr-484	1175	19	prior	prior	ADJ
ftr-484	1175	20	year	year	NOUN
ftr-484	1175	21	.	.	PUNCT
ftr-484	1176	1	19951	19951	NUM
ftr-484	1176	2	florida	florida	PROPN
ftr-484	1176	3	tax	tax	PROPN
ftr-484	1176	4	review	review	NOUN
ftr-484	1176	5	any	any	DET
ftr-484	1176	6	evaluation	evaluation	NOUN
ftr-484	1176	7	of	of	ADP
ftr-484	1176	8	component	component	NOUN
ftr-484	1176	9	costing	costing	NOUN
ftr-484	1176	10	based	base	VERB
ftr-484	1176	11	on	on	ADP
ftr-484	1176	12	hypothetical	hypothetical	ADJ
ftr-484	1176	13	results	result	NOUN
ftr-484	1176	14	under	under	ADP
ftr-484	1176	15	product	product	NOUN
ftr-484	1176	16	costing	costing	NOUN
ftr-484	1176	17	must	must	AUX
ftr-484	1176	18	be	be	AUX
ftr-484	1176	19	put	put	VERB
ftr-484	1176	20	into	into	ADP
ftr-484	1176	21	proper	proper	ADJ
ftr-484	1176	22	perspective	perspective	NOUN
ftr-484	1176	23	,	,	PUNCT
ftr-484	1176	24	however	however	ADV
ftr-484	1176	25	,	,	PUNCT
ftr-484	1176	26	because	because	SCONJ
ftr-484	1176	27	such	such	ADJ
ftr-484	1176	28	comparisons	comparison	NOUN
ftr-484	1176	29	must	must	AUX
ftr-484	1176	30	be	be	AUX
ftr-484	1176	31	made	make	VERB
ftr-484	1176	32	in	in	ADP
ftr-484	1176	33	the	the	DET
ftr-484	1176	34	real	real	ADJ
ftr-484	1176	35	world	world	NOUN
ftr-484	1176	36	.	.	PUNCT
ftr-484	1177	1	an	an	DET
ftr-484	1177	2	index	index	NOUN
ftr-484	1177	3	computed	compute	VERB
ftr-484	1177	4	under	under	ADP
ftr-484	1177	5	the	the	DET
ftr-484	1177	6	product	product	NOUN
ftr-484	1177	7	costing	cost	VERB
ftr-484	1177	8	method	method	NOUN
ftr-484	1177	9	is	be	AUX
ftr-484	1177	10	subject	subject	ADJ
ftr-484	1177	11	to	to	ADP
ftr-484	1177	12	considerable	considerable	ADJ
ftr-484	1177	13	variation	variation	NOUN
ftr-484	1177	14	in	in	ADP
ftr-484	1177	15	results	result	NOUN
ftr-484	1177	16	,	,	PUNCT
ftr-484	1177	17	depending	depend	VERB
ftr-484	1177	18	on	on	ADP
ftr-484	1177	19	such	such	ADJ
ftr-484	1177	20	factors	factor	NOUN
ftr-484	1177	21	as	as	ADP
ftr-484	1177	22	(	(	PUNCT
ftr-484	1177	23	1	1	X
ftr-484	1177	24	)	)	PUNCT
ftr-484	1177	25	whether	whether	SCONJ
ftr-484	1177	26	product	product	NOUN
ftr-484	1177	27	differences	difference	NOUN
ftr-484	1177	28	create	create	VERB
ftr-484	1177	29	new	new	ADJ
ftr-484	1177	30	items	item	NOUN
ftr-484	1177	31	,	,	PUNCT
ftr-484	1177	32	(	(	PUNCT
ftr-484	1177	33	2	2	X
ftr-484	1177	34	)	)	PUNCT
ftr-484	1177	35	the	the	DET
ftr-484	1177	36	methodology	methodology	NOUN
ftr-484	1177	37	for	for	ADP
ftr-484	1177	38	reconstructing	reconstruct	VERB
ftr-484	1177	39	base	base	NOUN
ftr-484	1177	40	costs	cost	NOUN
ftr-484	1177	41	,	,	PUNCT
ftr-484	1177	42	and	and	CCONJ
ftr-484	1177	43	(	(	PUNCT
ftr-484	1177	44	3	3	X
ftr-484	1177	45	)	)	PUNCT
ftr-484	1177	46	whether	whether	SCONJ
ftr-484	1177	47	changes	change	NOUN
ftr-484	1177	48	in	in	ADP
ftr-484	1177	49	mix	mix	NOUN
ftr-484	1177	50	have	have	AUX
ftr-484	1177	51	affected	affect	VERB
ftr-484	1177	52	results	result	NOUN
ftr-484	1177	53	under	under	ADP
ftr-484	1177	54	the	the	DET
ftr-484	1177	55	link	link	NOUN
ftr-484	1177	56	-	-	PUNCT
ftr-484	1177	57	chain	chain	NOUN
ftr-484	1177	58	method	method	NOUN
ftr-484	1177	59	.	.	PUNCT
ftr-484	1178	1	this	this	DET
ftr-484	1178	2	potential	potential	NOUN
ftr-484	1178	3	for	for	ADP
ftr-484	1178	4	variation	variation	NOUN
ftr-484	1178	5	should	should	AUX
ftr-484	1178	6	be	be	AUX
ftr-484	1178	7	taken	take	VERB
ftr-484	1178	8	into	into	ADP
ftr-484	1178	9	account	account	NOUN
ftr-484	1178	10	,	,	PUNCT
ftr-484	1178	11	and	and	CCONJ
ftr-484	1178	12	similar	similar	ADJ
ftr-484	1178	13	variation	variation	NOUN
ftr-484	1178	14	should	should	AUX
ftr-484	1178	15	be	be	AUX
ftr-484	1178	16	accepted	accept	VERB
ftr-484	1178	17	under	under	ADP
ftr-484	1178	18	other	other	ADJ
ftr-484	1178	19	approaches	approach	NOUN
ftr-484	1178	20	.	.	PUNCT
ftr-484	1179	1	another	another	DET
ftr-484	1179	2	problem	problem	NOUN
ftr-484	1179	3	with	with	ADP
ftr-484	1179	4	using	use	VERB
ftr-484	1179	5	a	a	DET
ftr-484	1179	6	product	product	NOUN
ftr-484	1179	7	costing	cost	VERB
ftr-484	1179	8	approach	approach	NOUN
ftr-484	1179	9	as	as	ADP
ftr-484	1179	10	a	a	DET
ftr-484	1179	11	benchmark	benchmark	NOUN
ftr-484	1179	12	is	be	AUX
ftr-484	1179	13	that	that	SCONJ
ftr-484	1179	14	the	the	DET
ftr-484	1179	15	necessary	necessary	ADJ
ftr-484	1179	16	computational	computational	ADJ
ftr-484	1179	17	data	datum	NOUN
ftr-484	1179	18	may	may	AUX
ftr-484	1179	19	not	not	PART
ftr-484	1179	20	be	be	AUX
ftr-484	1179	21	readily	readily	ADV
ftr-484	1179	22	available	available	ADJ
ftr-484	1179	23	to	to	ADP
ftr-484	1179	24	a	a	DET
ftr-484	1179	25	taxpayer	taxpayer	NOUN
ftr-484	1179	26	using	use	VERB
ftr-484	1179	27	component	component	NOUN
ftr-484	1179	28	costing	costing	NOUN
ftr-484	1179	29	.	.	PUNCT
ftr-484	1180	1	where	where	SCONJ
ftr-484	1180	2	taxpayers	taxpayer	NOUN
ftr-484	1180	3	have	have	AUX
ftr-484	1180	4	developed	develop	VERB
ftr-484	1180	5	accounting	accounting	NOUN
ftr-484	1180	6	systems	system	NOUN
ftr-484	1180	7	in	in	ADP
ftr-484	1180	8	reliance	reliance	NOUN
ftr-484	1180	9	on	on	ADP
ftr-484	1180	10	component	component	NOUN
ftr-484	1180	11	costing	costing	NOUN
ftr-484	1180	12	and	and	CCONJ
ftr-484	1180	13	component	component	NOUN
ftr-484	1180	14	costing	costing	NOUN
ftr-484	1180	15	is	be	AUX
ftr-484	1180	16	the	the	DET
ftr-484	1180	17	only	only	ADJ
ftr-484	1180	18	practicable	practicable	ADJ
ftr-484	1180	19	means	mean	NOUN
ftr-484	1180	20	of	of	ADP
ftr-484	1180	21	implementing	implement	VERB
ftr-484	1180	22	the	the	DET
ftr-484	1180	23	lifo	lifo	NOUN
ftr-484	1180	24	method	method	NOUN
ftr-484	1180	25	,	,	PUNCT
ftr-484	1180	26	it	it	PRON
ftr-484	1180	27	may	may	AUX
ftr-484	1180	28	well	well	ADV
ftr-484	1180	29	be	be	AUX
ftr-484	1180	30	the	the	DET
ftr-484	1180	31	best	good	ADJ
ftr-484	1180	32	solution	solution	NOUN
ftr-484	1180	33	available	available	ADJ
ftr-484	1180	34	to	to	ADP
ftr-484	1180	35	the	the	DET
ftr-484	1180	36	problem	problem	NOUN
ftr-484	1180	37	of	of	ADP
ftr-484	1180	38	new	new	ADJ
ftr-484	1180	39	items	item	NOUN
ftr-484	1180	40	in	in	ADP
ftr-484	1180	41	the	the	DET
ftr-484	1180	42	dollar	dollar	NOUN
ftr-484	1180	43	-	-	PUNCT
ftr-484	1180	44	value	value	NOUN
ftr-484	1180	45	lifo	lifo	NOUN
ftr-484	1180	46	context	context	NOUN
ftr-484	1180	47	.	.	PUNCT
ftr-484	1181	1	'9	'9	ADJ
ftr-484	1182	1	3	3	NUM
ftr-484	1182	2	component	component	NOUN
ftr-484	1182	3	costing	costing	NOUN
ftr-484	1182	4	faces	face	VERB
ftr-484	1182	5	an	an	DET
ftr-484	1182	6	uncertain	uncertain	ADJ
ftr-484	1182	7	future	future	NOUN
ftr-484	1182	8	.	.	PUNCT
ftr-484	1183	1	legislation	legislation	NOUN
ftr-484	1183	2	proposed	propose	VERB
ftr-484	1183	3	in	in	ADP
ftr-484	1183	4	1994	1994	NUM
ftr-484	1183	5	would	would	AUX
ftr-484	1183	6	have	have	AUX
ftr-484	1183	7	disallowed	disallow	VERB
ftr-484	1183	8	it	it	PRON
ftr-484	1183	9	,	,	PUNCT
ftr-484	1183	10	but	but	CCONJ
ftr-484	1183	11	the	the	DET
ftr-484	1183	12	proposal	proposal	NOUN
ftr-484	1183	13	was	be	AUX
ftr-484	1183	14	not	not	PART
ftr-484	1183	15	enacted	enact	VERB
ftr-484	1183	16	.	.	PUNCT
ftr-484	1184	1	9	9	NUM
ftr-484	1184	2	4	4	NUM
ftr-484	1184	3	even	even	ADV
ftr-484	1184	4	if	if	SCONJ
ftr-484	1184	5	component	component	NOUN
ftr-484	1184	6	costing	costing	NOUN
ftr-484	1184	7	is	be	AUX
ftr-484	1184	8	generally	generally	ADV
ftr-484	1184	9	accepted	accept	VERB
ftr-484	1184	10	,	,	PUNCT
ftr-484	1184	11	the	the	DET
ftr-484	1184	12	tug	tug	NOUN
ftr-484	1184	13	of	of	ADP
ftr-484	1184	14	war	war	NOUN
ftr-484	1184	15	between	between	ADP
ftr-484	1184	16	taxpayers	taxpayer	NOUN
ftr-484	1184	17	and	and	CCONJ
ftr-484	1184	18	the	the	DET
ftr-484	1184	19	government	government	NOUN
ftr-484	1184	20	over	over	ADP
ftr-484	1184	21	the	the	DET
ftr-484	1184	22	scope	scope	NOUN
ftr-484	1184	23	of	of	ADP
ftr-484	1184	24	an	an	DET
ftr-484	1184	25	item	item	NOUN
ftr-484	1184	26	will	will	AUX
ftr-484	1184	27	probably	probably	ADV
ftr-484	1184	28	continue	continue	VERB
ftr-484	1184	29	.	.	PUNCT
ftr-484	1185	1	for	for	ADP
ftr-484	1185	2	example	example	NOUN
ftr-484	1185	3	,	,	PUNCT
ftr-484	1185	4	some	some	DET
ftr-484	1185	5	commentators	commentator	NOUN
ftr-484	1185	6	have	have	AUX
ftr-484	1185	7	raised	raise	VERB
ftr-484	1185	8	questions	question	NOUN
ftr-484	1185	9	as	as	ADP
ftr-484	1185	10	to	to	ADP
ftr-484	1185	11	whether	whether	SCONJ
ftr-484	1185	12	average	average	ADJ
ftr-484	1185	13	labor	labor	NOUN
ftr-484	1185	14	hours	hour	NOUN
ftr-484	1185	15	under	under	ADP
ftr-484	1185	16	the	the	DET
ftr-484	1185	17	component	component	NOUN
ftr-484	1185	18	costing	costing	NOUN
ftr-484	1185	19	method	method	NOUN
ftr-484	1185	20	are	be	AUX
ftr-484	1185	21	truly	truly	ADV
ftr-484	1185	22	comparable	comparable	ADJ
ftr-484	1185	23	when	when	SCONJ
ftr-484	1185	24	differences	difference	NOUN
ftr-484	1185	25	in	in	ADP
ftr-484	1185	26	labor	labor	NOUN
ftr-484	1185	27	composition	composition	NOUN
ftr-484	1185	28	occur	occur	VERB
ftr-484	1185	29	from	from	ADP
ftr-484	1185	30	year	year	NOUN
ftr-484	1185	31	to	to	ADP
ftr-484	1185	32	year	year	NOUN
ftr-484	1185	33	.	.	PUNCT
ftr-484	1186	1	19	19	NUM
ftr-484	1186	2	'	'	PART
ftr-484	1186	3	overhead	overhead	ADJ
ftr-484	1186	4	costs	cost	NOUN
ftr-484	1186	5	present	present	VERB
ftr-484	1186	6	additional	additional	ADJ
ftr-484	1186	7	complexities	complexity	NOUN
ftr-484	1186	8	within	within	ADP
ftr-484	1186	9	the	the	DET
ftr-484	1186	10	components	component	NOUN
ftr-484	1186	11	of	of	ADP
ftr-484	1186	12	cost	cost	NOUN
ftr-484	1186	13	method	method	NOUN
ftr-484	1186	14	,	,	PUNCT
ftr-484	1186	15	as	as	SCONJ
ftr-484	1186	16	changes	change	NOUN
ftr-484	1186	17	in	in	ADP
ftr-484	1186	18	overhead	overhead	ADJ
ftr-484	1186	19	composition	composition	NOUN
ftr-484	1186	20	from	from	ADP
ftr-484	1186	21	year	year	NOUN
ftr-484	1186	22	to	to	ADP
ftr-484	1186	23	year	year	NOUN
ftr-484	1186	24	could	could	AUX
ftr-484	1186	25	be	be	AUX
ftr-484	1186	26	deemed	deem	VERB
ftr-484	1186	27	to	to	PART
ftr-484	1186	28	create	create	VERB
ftr-484	1186	29	new	new	ADJ
ftr-484	1186	30	items	item	NOUN
ftr-484	1186	31	,	,	PUNCT
ftr-484	1186	32	raising	raise	VERB
ftr-484	1186	33	complex	complex	ADJ
ftr-484	1186	34	questions	question	NOUN
ftr-484	1186	35	as	as	ADP
ftr-484	1186	36	to	to	ADP
ftr-484	1186	37	whether	whether	SCONJ
ftr-484	1186	38	and	and	CCONJ
ftr-484	1186	39	how	how	SCONJ
ftr-484	1186	40	costs	cost	NOUN
ftr-484	1186	41	should	should	AUX
ftr-484	1186	42	be	be	AUX
ftr-484	1186	43	reconstructed	reconstruct	VERB
ftr-484	1186	44	for	for	ADP
ftr-484	1186	45	prior	prior	ADJ
ftr-484	1186	46	periods	period	NOUN
ftr-484	1186	47	.	.	PUNCT
ftr-484	1187	1	96	96	NUM
ftr-484	1187	2	however	however	ADV
ftr-484	1187	3	,	,	PUNCT
ftr-484	1187	4	focusing	focus	VERB
ftr-484	1187	5	on	on	ADP
ftr-484	1187	6	whether	whether	SCONJ
ftr-484	1187	7	the	the	DET
ftr-484	1187	8	same	same	ADJ
ftr-484	1187	9	technology	technology	NOUN
ftr-484	1187	10	exists	exist	VERB
ftr-484	1187	11	in	in	ADP
ftr-484	1187	12	a	a	DET
ftr-484	1187	13	prior	prior	ADJ
ftr-484	1187	14	year	year	NOUN
ftr-484	1187	15	raises	raise	VERB
ftr-484	1187	16	potentially	potentially	ADV
ftr-484	1187	17	vexing	vexing	ADJ
ftr-484	1187	18	questions	question	NOUN
ftr-484	1187	19	,	,	PUNCT
ftr-484	1187	20	as	as	SCONJ
ftr-484	1187	21	technological	technological	ADJ
ftr-484	1187	22	advances	advance	NOUN
ftr-484	1187	23	are	be	AUX
ftr-484	1187	24	often	often	ADV
ftr-484	1187	25	made	make	VERB
ftr-484	1187	26	by	by	ADP
ftr-484	1187	27	combining	combine	VERB
ftr-484	1187	28	existing	exist	VERB
ftr-484	1187	29	technology	technology	NOUN
ftr-484	1187	30	in	in	ADP
ftr-484	1187	31	new	new	ADJ
ftr-484	1187	32	ways	way	NOUN
ftr-484	1187	33	.	.	PUNCT
ftr-484	1188	1	193	193	NUM
ftr-484	1188	2	.	.	PUNCT
ftr-484	1189	1	for	for	ADP
ftr-484	1189	2	example	example	NOUN
ftr-484	1189	3	,	,	PUNCT
ftr-484	1189	4	although	although	SCONJ
ftr-484	1189	5	seago	seago	ADV
ftr-484	1189	6	criticizes	criticize	VERB
ftr-484	1189	7	component	component	NOUN
ftr-484	1189	8	costing	cost	VERB
ftr-484	1189	9	because	because	SCONJ
ftr-484	1189	10	he	he	PRON
ftr-484	1189	11	believes	believe	VERB
ftr-484	1189	12	it	it	PRON
ftr-484	1189	13	does	do	AUX
ftr-484	1189	14	not	not	PART
ftr-484	1189	15	properly	properly	ADV
ftr-484	1189	16	deal	deal	VERB
ftr-484	1189	17	with	with	ADP
ftr-484	1189	18	technological	technological	ADJ
ftr-484	1189	19	changes	change	NOUN
ftr-484	1189	20	,	,	PUNCT
ftr-484	1189	21	he	he	PRON
ftr-484	1189	22	concludes	conclude	VERB
ftr-484	1189	23	that	that	SCONJ
ftr-484	1189	24	component	component	NOUN
ftr-484	1189	25	costing	cost	VERB
ftr-484	1189	26	should	should	AUX
ftr-484	1189	27	be	be	AUX
ftr-484	1189	28	available	available	ADJ
ftr-484	1189	29	to	to	ADP
ftr-484	1189	30	taxpayers	taxpayer	NOUN
ftr-484	1189	31	when	when	SCONJ
ftr-484	1189	32	product	product	NOUN
ftr-484	1189	33	costing	cost	VERB
ftr-484	1189	34	is	be	AUX
ftr-484	1189	35	impractical	impractical	ADJ
ftr-484	1189	36	.	.	PUNCT
ftr-484	1190	1	see	see	VERB
ftr-484	1190	2	seago	seago	ADV
ftr-484	1190	3	,	,	PUNCT
ftr-484	1190	4	supra	supra	PROPN
ftr-484	1190	5	note	note	PROPN
ftr-484	1190	6	187	187	NUM
ftr-484	1190	7	,	,	PUNCT
ftr-484	1190	8	at	at	ADP
ftr-484	1190	9	120	120	NUM
ftr-484	1190	10	-	-	SYM
ftr-484	1190	11	21	21	NUM
ftr-484	1190	12	.	.	PUNCT
ftr-484	1191	1	but	but	CCONJ
ftr-484	1191	2	see	see	VERB
ftr-484	1191	3	gertzman	gertzman	NOUN
ftr-484	1191	4	,	,	PUNCT
ftr-484	1191	5	supra	supra	PROPN
ftr-484	1191	6	note	note	NOUN
ftr-484	1191	7	3	3	NUM
ftr-484	1191	8	,	,	PUNCT
ftr-484	1191	9	7.04[3][e	7.04[3][e	NUM
ftr-484	1191	10	]	]	PUNCT
ftr-484	1191	11	,	,	PUNCT
ftr-484	1191	12	at	at	ADP
ftr-484	1191	13	7	7	NUM
ftr-484	1191	14	-	-	SYM
ftr-484	1191	15	55	55	NUM
ftr-484	1191	16	(	(	PUNCT
ftr-484	1191	17	component	component	NOUN
ftr-484	1191	18	costing	cost	VERB
ftr-484	1191	19	properly	properly	ADV
ftr-484	1191	20	takes	take	VERB
ftr-484	1191	21	into	into	ADP
ftr-484	1191	22	account	account	NOUN
ftr-484	1191	23	technological	technological	ADJ
ftr-484	1191	24	changes	change	NOUN
ftr-484	1191	25	)	)	PUNCT
ftr-484	1191	26	;	;	PUNCT
ftr-484	1192	1	schneider	schneider	NOUN
ftr-484	1192	2	,	,	PUNCT
ftr-484	1192	3	supra	supra	PROPN
ftr-484	1192	4	note	note	PROPN
ftr-484	1192	5	4	4	NUM
ftr-484	1192	6	,	,	PUNCT
ftr-484	1192	7	§	§	NOUN
ftr-484	1192	8	14.01[5	14.01[5	NUM
ftr-484	1192	9	]	]	PUNCT
ftr-484	1192	10	,	,	PUNCT
ftr-484	1192	11	at	at	ADP
ftr-484	1192	12	14	14	NUM
ftr-484	1192	13	-	-	SYM
ftr-484	1192	14	60	60	NUM
ftr-484	1192	15	.	.	PUNCT
ftr-484	1192	16	194	194	NUM
ftr-484	1192	17	.	.	PUNCT
ftr-484	1193	1	see	see	VERB
ftr-484	1193	2	schneider	schneider	PROPN
ftr-484	1193	3	,	,	PUNCT
ftr-484	1193	4	supra	supra	PROPN
ftr-484	1193	5	note	note	PROPN
ftr-484	1193	6	4	4	NUM
ftr-484	1193	7	,	,	PUNCT
ftr-484	1193	8	§	§	PROPN
ftr-484	1193	9	14.041	14.041	NUM
ftr-484	1193	10	]	]	SYM
ftr-484	1193	11	.	.	PUNCT
ftr-484	1194	1	195	195	X
ftr-484	1194	2	.	.	PUNCT
ftr-484	1195	1	see	see	VERB
ftr-484	1195	2	seago	seago	ADV
ftr-484	1195	3	,	,	PUNCT
ftr-484	1195	4	supra	supra	PROPN
ftr-484	1195	5	note	note	PROPN
ftr-484	1195	6	187	187	NUM
ftr-484	1195	7	,	,	PUNCT
ftr-484	1195	8	at	at	ADP
ftr-484	1195	9	120	120	NUM
ftr-484	1195	10	.	.	PUNCT
ftr-484	1195	11	196	196	NUM
ftr-484	1195	12	.	.	PUNCT
ftr-484	1196	1	i	i	PRON
ftr-484	1196	2	d.	d.	PROPN
ftr-484	1196	3	at	at	ADP
ftr-484	1196	4	120	120	NUM
ftr-484	1196	5	.	.	PUNCT
ftr-484	1197	1	the	the	DET
ftr-484	1197	2	simultaneous	simultaneous	ADJ
ftr-484	1197	3	effects	effect	NOUN
ftr-484	1197	4	of	of	ADP
ftr-484	1197	5	changing	change	VERB
ftr-484	1197	6	the	the	DET
ftr-484	1197	7	total	total	ADJ
ftr-484	1197	8	labor	labor	NOUN
ftr-484	1197	9	hours	hour	NOUN
ftr-484	1197	10	because	because	SCONJ
ftr-484	1197	11	of	of	ADP
ftr-484	1197	12	labor	labor	NOUN
ftr-484	1197	13	efficiency	efficiency	NOUN
ftr-484	1197	14	or	or	CCONJ
ftr-484	1197	15	inefficiency	inefficiency	NOUN
ftr-484	1197	16	,	,	PUNCT
ftr-484	1197	17	while	while	SCONJ
ftr-484	1197	18	also	also	ADV
ftr-484	1197	19	impacting	impact	VERB
ftr-484	1197	20	the	the	DET
ftr-484	1197	21	allocation	allocation	NOUN
ftr-484	1197	22	base	base	NOUN
ftr-484	1197	23	for	for	ADP
ftr-484	1197	24	overhead	overhead	ADJ
ftr-484	1197	25	costs	cost	NOUN
ftr-484	1197	26	,	,	PUNCT
ftr-484	1197	27	present	present	ADJ
ftr-484	1197	28	additional	additional	ADJ
ftr-484	1197	29	complexity	complexity	NOUN
ftr-484	1197	30	in	in	ADP
ftr-484	1197	31	this	this	DET
ftr-484	1197	32	area	area	NOUN
ftr-484	1197	33	.	.	PUNCT
ftr-484	1198	1	to	to	PART
ftr-484	1198	2	illustrate	illustrate	VERB
ftr-484	1198	3	,	,	PUNCT
ftr-484	1198	4	assume	assume	VERB
ftr-484	1198	5	a	a	DET
ftr-484	1198	6	taxpayer	taxpayer	NOUN
ftr-484	1198	7	incurs	incur	VERB
ftr-484	1198	8	$	$	SYM
ftr-484	1198	9	2	2	NUM
ftr-484	1198	10	of	of	ADP
ftr-484	1198	11	overhead	overhead	ADJ
ftr-484	1198	12	costs	cost	NOUN
ftr-484	1198	13	to	to	PART
ftr-484	1198	14	manufacture	manufacture	VERB
ftr-484	1198	15	one	one	NUM
ftr-484	1198	16	product	product	NOUN
ftr-484	1198	17	,	,	PUNCT
ftr-484	1198	18	and	and	CCONJ
ftr-484	1198	19	that	that	DET
ftr-484	1198	20	product	product	NOUN
ftr-484	1198	21	requires	require	VERB
ftr-484	1198	22	two	two	NUM
ftr-484	1198	23	hours	hour	NOUN
ftr-484	1198	24	of	of	ADP
ftr-484	1198	25	labor	labor	NOUN
ftr-484	1198	26	to	to	PART
ftr-484	1198	27	produce	produce	VERB
ftr-484	1198	28	.	.	PUNCT
ftr-484	1199	1	if	if	SCONJ
ftr-484	1199	2	overhead	overhead	NOUN
ftr-484	1199	3	is	be	AUX
ftr-484	1199	4	assigned	assign	VERB
ftr-484	1199	5	based	base	VERB
ftr-484	1199	6	on	on	ADP
ftr-484	1199	7	labor	labor	NOUN
ftr-484	1199	8	rates	rate	NOUN
ftr-484	1199	9	,	,	PUNCT
ftr-484	1199	10	the	the	DET
ftr-484	1199	11	overhead	overhead	ADJ
ftr-484	1199	12	rate	rate	NOUN
ftr-484	1199	13	is	be	AUX
ftr-484	1199	14	$	$	SYM
ftr-484	1199	15	1	1	NUM
ftr-484	1199	16	/	/	SYM
ftr-484	1199	17	hour	hour	NOUN
ftr-484	1199	18	.	.	PUNCT
ftr-484	1200	1	however	however	ADV
ftr-484	1200	2	,	,	PUNCT
ftr-484	1200	3	if	if	SCONJ
ftr-484	1200	4	labor	labor	NOUN
ftr-484	1200	5	becomes	become	VERB
ftr-484	1200	6	more	more	ADV
ftr-484	1200	7	efficient	efficient	ADJ
ftr-484	1200	8	so	so	SCONJ
ftr-484	1200	9	that	that	SCONJ
ftr-484	1200	10	only	only	ADV
ftr-484	1200	11	one	one	NUM
ftr-484	1200	12	hour	hour	NOUN
ftr-484	1200	13	of	of	ADP
ftr-484	1200	14	labor	labor	NOUN
ftr-484	1200	15	is	be	AUX
ftr-484	1200	16	required	require	VERB
ftr-484	1200	17	,	,	PUNCT
ftr-484	1200	18	with	with	ADP
ftr-484	1200	19	the	the	DET
ftr-484	1200	20	same	same	ADJ
ftr-484	1200	21	amount	amount	NOUN
ftr-484	1200	22	of	of	ADP
ftr-484	1200	23	overhead	overhead	NOUN
ftr-484	1200	24	,	,	PUNCT
ftr-484	1200	25	then	then	ADV
ftr-484	1200	26	the	the	DET
ftr-484	1200	27	overhead	overhead	ADJ
ftr-484	1200	28	rate	rate	NOUN
ftr-484	1200	29	will	will	AUX
ftr-484	1200	30	increase	increase	VERB
ftr-484	1200	31	to	to	ADP
ftr-484	1200	32	$	$	SYM
ftr-484	1200	33	2	2	NUM
ftr-484	1200	34	/	/	SYM
ftr-484	1200	35	hour	hour	NOUN
ftr-484	1200	36	.	.	PUNCT
ftr-484	1201	1	in	in	ADP
ftr-484	1201	2	reality	reality	NOUN
ftr-484	1201	3	,	,	PUNCT
ftr-484	1201	4	changes	change	VERB
ftr-484	1201	5	this	this	PRON
ftr-484	1201	6	[	[	X
ftr-484	1201	7	vol	vol	NOUN
ftr-484	1201	8	.	.	PUNCT
ftr-484	1202	1	2:10	2:10	NUM
ftr-484	1202	2	denystifying	denystifye	VERB
ftr-484	1202	3	lifo	lifo	NOUN
ftr-484	1202	4	f.	f.	PROPN
ftr-484	1202	5	conclusion.-through	conclusion.-through	PROPN
ftr-484	1203	1	the	the	DET
ftr-484	1203	2	controversies	controversy	NOUN
ftr-484	1203	3	over	over	ADP
ftr-484	1203	4	the	the	DET
ftr-484	1203	5	scope	scope	NOUN
ftr-484	1203	6	of	of	ADP
ftr-484	1203	7	an	an	DET
ftr-484	1203	8	item	item	NOUN
ftr-484	1203	9	,	,	PUNCT
ftr-484	1203	10	the	the	DET
ftr-484	1203	11	only	only	ADJ
ftr-484	1203	12	constant	constant	ADJ
ftr-484	1203	13	theme	theme	NOUN
ftr-484	1203	14	has	have	AUX
ftr-484	1203	15	been	be	AUX
ftr-484	1203	16	the	the	DET
ftr-484	1203	17	government	government	NOUN
ftr-484	1203	18	's	's	PART
ftr-484	1203	19	changing	change	VERB
ftr-484	1203	20	positions	position	NOUN
ftr-484	1203	21	in	in	ADP
ftr-484	1203	22	response	response	NOUN
ftr-484	1203	23	to	to	ADP
ftr-484	1203	24	variations	variation	NOUN
ftr-484	1203	25	in	in	ADP
ftr-484	1203	26	taxpayers	taxpayer	NOUN
ftr-484	1203	27	'	'	PART
ftr-484	1203	28	accounting	accounting	NOUN
ftr-484	1203	29	systems	system	NOUN
ftr-484	1203	30	.	.	PUNCT
ftr-484	1204	1	understandably	understandably	ADV
ftr-484	1204	2	,	,	PUNCT
ftr-484	1204	3	each	each	DET
ftr-484	1204	4	party	party	NOUN
ftr-484	1204	5	has	have	AUX
ftr-484	1204	6	argued	argue	VERB
ftr-484	1204	7	for	for	ADP
ftr-484	1204	8	either	either	CCONJ
ftr-484	1204	9	more	more	ADV
ftr-484	1204	10	detailed	detailed	ADJ
ftr-484	1204	11	or	or	CCONJ
ftr-484	1204	12	more	more	ADJ
ftr-484	1204	13	general	general	ADJ
ftr-484	1204	14	definitions	definition	NOUN
ftr-484	1204	15	of	of	ADP
ftr-484	1204	16	an	an	DET
ftr-484	1204	17	item	item	NOUN
ftr-484	1204	18	when	when	SCONJ
ftr-484	1204	19	it	it	PRON
ftr-484	1204	20	has	have	AUX
ftr-484	1204	21	best	well	ADV
ftr-484	1204	22	served	serve	VERB
ftr-484	1204	23	its	its	PRON
ftr-484	1204	24	position	position	NOUN
ftr-484	1204	25	.	.	PUNCT
ftr-484	1205	1	wendle	wendle	PROPN
ftr-484	1205	2	ford	ford	PROPN
ftr-484	1205	3	's	's	PART
ftr-484	1205	4	guidance	guidance	NOUN
ftr-484	1205	5	-	-	PUNCT
ftr-484	1205	6	to	to	PART
ftr-484	1205	7	allow	allow	VERB
ftr-484	1205	8	"	"	PUNCT
ftr-484	1205	9	minor	minor	ADJ
ftr-484	1205	10	"	"	PUNCT
ftr-484	1205	11	differences	difference	NOUN
ftr-484	1205	12	from	from	ADP
ftr-484	1205	13	year	year	NOUN
ftr-484	1205	14	to	to	ADP
ftr-484	1205	15	year	year	NOUN
ftr-484	1205	16	to	to	PART
ftr-484	1205	17	ensure	ensure	VERB
ftr-484	1205	18	administrative	administrative	ADJ
ftr-484	1205	19	feasibility	feasibility	NOUN
ftr-484	1205	20	of	of	ADP
ftr-484	1205	21	the	the	DET
ftr-484	1205	22	lifo	lifo	NOUN
ftr-484	1205	23	method	method	NOUN
ftr-484	1205	24	-	-	PUNCT
ftr-484	1205	25	is	be	AUX
ftr-484	1205	26	inherently	inherently	ADV
ftr-484	1205	27	unpredictable	unpredictable	ADJ
ftr-484	1205	28	to	to	PART
ftr-484	1205	29	implement	implement	VERB
ftr-484	1205	30	.	.	PUNCT
ftr-484	1206	1	in	in	ADP
ftr-484	1206	2	amity	amity	NOUN
ftr-484	1206	3	leather	leather	NOUN
ftr-484	1206	4	,	,	PUNCT
ftr-484	1206	5	the	the	DET
ftr-484	1206	6	government	government	NOUN
ftr-484	1206	7	argued	argue	VERB
ftr-484	1206	8	for	for	ADP
ftr-484	1206	9	a	a	DET
ftr-484	1206	10	broader	broad	ADJ
ftr-484	1206	11	definition	definition	NOUN
ftr-484	1206	12	of	of	ADP
ftr-484	1206	13	an	an	DET
ftr-484	1206	14	item	item	NOUN
ftr-484	1206	15	and	and	CCONJ
ftr-484	1206	16	lost	lose	VERB
ftr-484	1206	17	,	,	PUNCT
ftr-484	1206	18	where	where	SCONJ
ftr-484	1206	19	the	the	DET
ftr-484	1206	20	taxpayer	taxpayer	NOUN
ftr-484	1206	21	had	have	AUX
ftr-484	1206	22	maintained	maintain	VERB
ftr-484	1206	23	detailed	detailed	ADJ
ftr-484	1206	24	information	information	NOUN
ftr-484	1206	25	that	that	PRON
ftr-484	1206	26	allowed	allow	VERB
ftr-484	1206	27	it	it	PRON
ftr-484	1206	28	to	to	PART
ftr-484	1206	29	use	use	VERB
ftr-484	1206	30	a	a	DET
ftr-484	1206	31	narrower	narrow	ADJ
ftr-484	1206	32	definition	definition	NOUN
ftr-484	1206	33	.	.	PUNCT
ftr-484	1207	1	in	in	ADP
ftr-484	1207	2	hamilton	hamilton	PROPN
ftr-484	1207	3	industries	industry	NOUN
ftr-484	1207	4	,	,	PUNCT
ftr-484	1207	5	the	the	DET
ftr-484	1207	6	government	government	NOUN
ftr-484	1207	7	argued	argue	VERB
ftr-484	1207	8	for	for	ADP
ftr-484	1207	9	a	a	DET
ftr-484	1207	10	narrower	narrow	ADJ
ftr-484	1207	11	definition	definition	NOUN
ftr-484	1207	12	of	of	ADP
ftr-484	1207	13	an	an	DET
ftr-484	1207	14	item	item	NOUN
ftr-484	1207	15	and	and	CCONJ
ftr-484	1207	16	won	win	VERB
ftr-484	1207	17	,	,	PUNCT
ftr-484	1207	18	despite	despite	SCONJ
ftr-484	1207	19	the	the	DET
ftr-484	1207	20	fact	fact	NOUN
ftr-484	1207	21	that	that	SCONJ
ftr-484	1207	22	the	the	DET
ftr-484	1207	23	taxpayer	taxpayer	NOUN
ftr-484	1207	24	did	do	AUX
ftr-484	1207	25	not	not	PART
ftr-484	1207	26	maintain	maintain	VERB
ftr-484	1207	27	its	its	PRON
ftr-484	1207	28	inventory	inventory	NOUN
ftr-484	1207	29	records	record	NOUN
ftr-484	1207	30	on	on	ADP
ftr-484	1207	31	that	that	DET
ftr-484	1207	32	basis	basis	NOUN
ftr-484	1207	33	.	.	PUNCT
ftr-484	1208	1	more	more	ADV
ftr-484	1208	2	recently	recently	ADV
ftr-484	1208	3	,	,	PUNCT
ftr-484	1208	4	the	the	DET
ftr-484	1208	5	taxpayer	taxpayer	NOUN
ftr-484	1208	6	subject	subject	NOUN
ftr-484	1208	7	to	to	ADP
ftr-484	1208	8	tam	tam	PROPN
ftr-484	1208	9	9405004	9405004	NUM
ftr-484	1208	10	argued	argue	VERB
ftr-484	1208	11	for	for	ADP
ftr-484	1208	12	a	a	DET
ftr-484	1208	13	narrow	narrow	ADJ
ftr-484	1208	14	definition	definition	NOUN
ftr-484	1208	15	of	of	ADP
ftr-484	1208	16	an	an	DET
ftr-484	1208	17	item	item	NOUN
ftr-484	1208	18	by	by	ADP
ftr-484	1208	19	suggesting	suggest	VERB
ftr-484	1208	20	that	that	SCONJ
ftr-484	1208	21	new	new	ADJ
ftr-484	1208	22	items	item	NOUN
ftr-484	1208	23	could	could	AUX
ftr-484	1208	24	be	be	AUX
ftr-484	1208	25	created	create	VERB
ftr-484	1208	26	by	by	ADP
ftr-484	1208	27	any	any	DET
ftr-484	1208	28	changes	change	NOUN
ftr-484	1208	29	in	in	ADP
ftr-484	1208	30	the	the	DET
ftr-484	1208	31	costs	cost	NOUN
ftr-484	1208	32	to	to	PART
ftr-484	1208	33	produce	produce	VERB
ftr-484	1208	34	the	the	DET
ftr-484	1208	35	item	item	NOUN
ftr-484	1208	36	,	,	PUNCT
ftr-484	1208	37	but	but	CCONJ
ftr-484	1208	38	the	the	DET
ftr-484	1208	39	service	service	NOUN
ftr-484	1208	40	rejected	reject	VERB
ftr-484	1208	41	this	this	DET
ftr-484	1208	42	position	position	NOUN
ftr-484	1208	43	,	,	PUNCT
ftr-484	1208	44	relying	rely	VERB
ftr-484	1208	45	on	on	ADP
ftr-484	1208	46	wendle	wendle	PROPN
ftr-484	1208	47	ford	ford	PROPN
ftr-484	1208	48	.	.	PUNCT
ftr-484	1209	1	thus	thus	ADV
ftr-484	1209	2	,	,	PUNCT
ftr-484	1209	3	from	from	ADP
ftr-484	1209	4	the	the	DET
ftr-484	1209	5	taxpayer	taxpayer	NOUN
ftr-484	1209	6	's	's	PART
ftr-484	1209	7	perspective	perspective	NOUN
ftr-484	1209	8	,	,	PUNCT
ftr-484	1209	9	the	the	DET
ftr-484	1209	10	question	question	NOUN
ftr-484	1209	11	of	of	ADP
ftr-484	1209	12	whether	whether	SCONJ
ftr-484	1209	13	to	to	PART
ftr-484	1209	14	apply	apply	VERB
ftr-484	1209	15	a	a	DET
ftr-484	1209	16	narrow	narrow	ADJ
ftr-484	1209	17	or	or	CCONJ
ftr-484	1209	18	broad	broad	ADJ
ftr-484	1209	19	definition	definition	NOUN
ftr-484	1209	20	of	of	ADP
ftr-484	1209	21	an	an	DET
ftr-484	1209	22	item	item	NOUN
ftr-484	1209	23	seems	seem	VERB
ftr-484	1209	24	to	to	PART
ftr-484	1209	25	depend	depend	VERB
ftr-484	1209	26	in	in	ADP
ftr-484	1209	27	significant	significant	ADJ
ftr-484	1209	28	part	part	NOUN
ftr-484	1209	29	on	on	ADP
ftr-484	1209	30	the	the	DET
ftr-484	1209	31	effects	effect	NOUN
ftr-484	1209	32	on	on	ADP
ftr-484	1209	33	tax	tax	NOUN
ftr-484	1209	34	liability	liability	NOUN
ftr-484	1209	35	.	.	PUNCT
ftr-484	1210	1	like	like	ADP
ftr-484	1210	2	the	the	DET
ftr-484	1210	3	determination	determination	NOUN
ftr-484	1210	4	of	of	ADP
ftr-484	1210	5	the	the	DET
ftr-484	1210	6	scope	scope	NOUN
ftr-484	1210	7	of	of	ADP
ftr-484	1210	8	similar	similar	ADJ
ftr-484	1210	9	goods	good	NOUN
ftr-484	1210	10	under	under	ADP
ftr-484	1210	11	specific	specific	ADJ
ftr-484	1210	12	goods	good	NOUN
ftr-484	1210	13	lifo	lifo	NOUN
ftr-484	1210	14	,	,	PUNCT
ftr-484	1210	15	the	the	DET
ftr-484	1210	16	scope	scope	NOUN
ftr-484	1210	17	of	of	ADP
ftr-484	1210	18	items	item	NOUN
ftr-484	1210	19	in	in	ADP
ftr-484	1210	20	the	the	DET
ftr-484	1210	21	dollar	dollar	NOUN
ftr-484	1210	22	-	-	PUNCT
ftr-484	1210	23	value	value	NOUN
ftr-484	1210	24	lfo	lfo	NOUN
ftr-484	1210	25	method	method	PROPN
ftr-484	1210	26	presents	present	VERB
ftr-484	1210	27	intractable	intractable	ADJ
ftr-484	1210	28	problems	problem	NOUN
ftr-484	1210	29	.	.	PUNCT
ftr-484	1211	1	from	from	ADP
ftr-484	1211	2	the	the	DET
ftr-484	1211	3	perspective	perspective	NOUN
ftr-484	1211	4	of	of	ADP
ftr-484	1211	5	the	the	DET
ftr-484	1211	6	service	service	NOUN
ftr-484	1211	7	,	,	PUNCT
ftr-484	1211	8	varying	vary	VERB
ftr-484	1211	9	approaches	approach	NOUN
ftr-484	1211	10	create	create	VERB
ftr-484	1211	11	understandable	understandable	ADJ
ftr-484	1211	12	concerns	concern	NOUN
ftr-484	1211	13	about	about	ADP
ftr-484	1211	14	whether	whether	SCONJ
ftr-484	1211	15	changes	change	NOUN
ftr-484	1211	16	in	in	ADP
ftr-484	1211	17	costs	cost	NOUN
ftr-484	1211	18	are	be	AUX
ftr-484	1211	19	being	be	AUX
ftr-484	1211	20	accurately	accurately	ADV
ftr-484	1211	21	measured	measure	VERB
ftr-484	1211	22	.	.	PUNCT
ftr-484	1212	1	given	give	VERB
ftr-484	1212	2	the	the	DET
ftr-484	1212	3	large	large	ADJ
ftr-484	1212	4	amounts	amount	NOUN
ftr-484	1212	5	invested	invest	VERB
ftr-484	1212	6	in	in	ADP
ftr-484	1212	7	inventories,197	inventories,197	PROPN
ftr-484	1212	8	even	even	ADV
ftr-484	1212	9	small	small	ADJ
ftr-484	1212	10	percentage	percentage	NOUN
ftr-484	1212	11	differences	difference	NOUN
ftr-484	1212	12	in	in	ADP
ftr-484	1212	13	lifo	lifo	NOUN
ftr-484	1212	14	computations	computation	NOUN
ftr-484	1212	15	can	can	AUX
ftr-484	1212	16	generate	generate	VERB
ftr-484	1212	17	large	large	ADJ
ftr-484	1212	18	dollar	dollar	NOUN
ftr-484	1212	19	adjustments	adjustment	NOUN
ftr-484	1212	20	,	,	PUNCT
ftr-484	1212	21	creating	create	VERB
ftr-484	1212	22	considerable	considerable	ADJ
ftr-484	1212	23	incentives	incentive	NOUN
ftr-484	1212	24	for	for	SCONJ
ftr-484	1212	25	revenue	revenue	NOUN
ftr-484	1212	26	agents	agent	NOUN
ftr-484	1212	27	to	to	PART
ftr-484	1212	28	invest	invest	VERB
ftr-484	1212	29	audit	audit	NOUN
ftr-484	1212	30	resources	resource	NOUN
ftr-484	1212	31	and	and	CCONJ
ftr-484	1212	32	to	to	PART
ftr-484	1212	33	propose	propose	VERB
ftr-484	1212	34	adjustments	adjustment	NOUN
ftr-484	1212	35	.	.	PUNCT
ftr-484	1213	1	the	the	DET
ftr-484	1213	2	uncertainty	uncertainty	NOUN
ftr-484	1213	3	of	of	ADP
ftr-484	1213	4	standards	standard	NOUN
ftr-484	1213	5	leaves	leave	VERB
ftr-484	1213	6	taxpayers	taxpayer	NOUN
ftr-484	1213	7	vulnerable	vulnerable	ADJ
ftr-484	1213	8	to	to	ADP
ftr-484	1213	9	long	long	ADJ
ftr-484	1213	10	and	and	CCONJ
ftr-484	1213	11	costly	costly	ADJ
ftr-484	1213	12	challenges	challenge	NOUN
ftr-484	1213	13	from	from	ADP
ftr-484	1213	14	revenue	revenue	NOUN
ftr-484	1213	15	agents	agent	NOUN
ftr-484	1213	16	,	,	PUNCT
ftr-484	1213	17	with	with	ADP
ftr-484	1213	18	threats	threat	NOUN
ftr-484	1213	19	of	of	ADP
ftr-484	1213	20	potentially	potentially	ADV
ftr-484	1213	21	large	large	ADJ
ftr-484	1213	22	deficiencies	deficiency	NOUN
ftr-484	1213	23	.	.	PUNCT
ftr-484	1214	1	moreover	moreover	ADV
ftr-484	1214	2	,	,	PUNCT
ftr-484	1214	3	variation	variation	NOUN
ftr-484	1214	4	in	in	ADP
ftr-484	1214	5	the	the	DET
ftr-484	1214	6	application	application	NOUN
ftr-484	1214	7	of	of	ADP
ftr-484	1214	8	these	these	DET
ftr-484	1214	9	uncertain	uncertain	ADJ
ftr-484	1214	10	standards	standard	NOUN
ftr-484	1214	11	could	could	AUX
ftr-484	1214	12	lead	lead	VERB
ftr-484	1214	13	to	to	ADP
ftr-484	1214	14	questions	question	NOUN
ftr-484	1214	15	about	about	ADP
ftr-484	1214	16	the	the	DET
ftr-484	1214	17	fairness	fairness	NOUN
ftr-484	1214	18	of	of	ADP
ftr-484	1214	19	the	the	DET
ftr-484	1214	20	system	system	NOUN
ftr-484	1214	21	to	to	ADP
ftr-484	1214	22	particular	particular	ADJ
ftr-484	1214	23	taxpayers	taxpayer	NOUN
ftr-484	1214	24	or	or	CCONJ
ftr-484	1214	25	to	to	ADP
ftr-484	1214	26	particular	particular	ADJ
ftr-484	1214	27	industries	industry	NOUN
ftr-484	1214	28	.	.	PUNCT
ftr-484	1215	1	198	198	NUM
ftr-484	1215	2	dramatic	dramatic	ADJ
ftr-484	1215	3	are	be	AUX
ftr-484	1215	4	unlikely	unlikely	ADJ
ftr-484	1215	5	to	to	PART
ftr-484	1215	6	occur	occur	VERB
ftr-484	1215	7	.	.	PUNCT
ftr-484	1216	1	to	to	ADP
ftr-484	1216	2	the	the	DET
ftr-484	1216	3	extent	extent	NOUN
ftr-484	1216	4	only	only	ADV
ftr-484	1216	5	minor	minor	ADJ
ftr-484	1216	6	changes	change	NOUN
ftr-484	1216	7	occur	occur	VERB
ftr-484	1216	8	each	each	DET
ftr-484	1216	9	year	year	NOUN
ftr-484	1216	10	.	.	PUNCT
ftr-484	1217	1	wendle	wendle	PROPN
ftr-484	1217	2	ford	ford	PROPN
ftr-484	1217	3	would	would	AUX
ftr-484	1217	4	suggest	suggest	VERB
ftr-484	1217	5	ignoring	ignore	VERB
ftr-484	1217	6	them	they	PRON
ftr-484	1217	7	to	to	PART
ftr-484	1217	8	make	make	VERB
ftr-484	1217	9	computations	computation	NOUN
ftr-484	1217	10	practical	practical	ADJ
ftr-484	1217	11	for	for	ADP
ftr-484	1217	12	taxpayers	taxpayer	NOUN
ftr-484	1217	13	.	.	PUNCT
ftr-484	1218	1	see	see	VERB
ftr-484	1218	2	supra	supra	ADJ
ftr-484	1218	3	text	text	NOUN
ftr-484	1218	4	accompanying	accompany	VERB
ftr-484	1218	5	notes	note	VERB
ftr-484	1218	6	117	117	NUM
ftr-484	1218	7	-	-	SYM
ftr-484	1218	8	129	129	NUM
ftr-484	1218	9	.	.	PUNCT
ftr-484	1219	1	however	however	ADV
ftr-484	1219	2	,	,	PUNCT
ftr-484	1219	3	such	such	DET
ftr-484	1219	4	an	an	DET
ftr-484	1219	5	indeterminate	indeterminate	ADJ
ftr-484	1219	6	answer	answer	NOUN
ftr-484	1219	7	is	be	AUX
ftr-484	1219	8	not	not	PART
ftr-484	1219	9	likely	likely	ADJ
ftr-484	1219	10	to	to	PART
ftr-484	1219	11	reduce	reduce	VERB
ftr-484	1219	12	controversy	controversy	NOUN
ftr-484	1219	13	in	in	ADP
ftr-484	1219	14	this	this	DET
ftr-484	1219	15	area	area	NOUN
ftr-484	1219	16	.	.	PUNCT
ftr-484	1220	1	197	197	X
ftr-484	1220	2	.	.	PUNCT
ftr-484	1221	1	see	see	VERB
ftr-484	1221	2	david	david	PROPN
ftr-484	1221	3	f.	f.	PROPN
ftr-484	1221	4	bradford	bradford	PROPN
ftr-484	1221	5	,	,	PUNCT
ftr-484	1221	6	untangling	untangle	VERB
ftr-484	1221	7	the	the	DET
ftr-484	1221	8	income	income	NOUN
ftr-484	1221	9	tax	tax	NOUN
ftr-484	1221	10	54	54	NUM
ftr-484	1221	11	(	(	PUNCT
ftr-484	1221	12	1986	1986	NUM
ftr-484	1221	13	)	)	PUNCT
ftr-484	1221	14	(	(	PUNCT
ftr-484	1221	15	"	"	PUNCT
ftr-484	1221	16	few	few	ADJ
ftr-484	1221	17	seem	seem	VERB
ftr-484	1221	18	to	to	PART
ftr-484	1221	19	appreciate	appreciate	VERB
ftr-484	1221	20	that	that	SCONJ
ftr-484	1221	21	inventories	inventory	NOUN
ftr-484	1221	22	constitute	constitute	VERB
ftr-484	1221	23	nearly	nearly	ADV
ftr-484	1221	24	one	one	NUM
ftr-484	1221	25	-	-	PUNCT
ftr-484	1221	26	fourth	fourth	NOUN
ftr-484	1221	27	of	of	ADP
ftr-484	1221	28	the	the	DET
ftr-484	1221	29	reproducible	reproducible	ADJ
ftr-484	1221	30	assets	asset	NOUN
ftr-484	1221	31	of	of	ADP
ftr-484	1221	32	nonfinancial	nonfinancial	ADJ
ftr-484	1221	33	corporations	corporation	NOUN
ftr-484	1221	34	in	in	ADP
ftr-484	1221	35	the	the	DET
ftr-484	1221	36	united	united	PROPN
ftr-484	1221	37	states	states	PROPN
ftr-484	1221	38	"	"	PUNCT
ftr-484	1221	39	(	(	PUNCT
ftr-484	1221	40	quoting	quote	VERB
ftr-484	1221	41	board	board	NOUN
ftr-484	1221	42	of	of	ADP
ftr-484	1221	43	governors	governor	NOUN
ftr-484	1221	44	of	of	ADP
ftr-484	1221	45	the	the	DET
ftr-484	1221	46	federal	federal	PROPN
ftr-484	1221	47	reserve	reserve	PROPN
ftr-484	1221	48	system	system	NOUN
ftr-484	1221	49	,	,	PUNCT
ftr-484	1221	50	april	april	PROPN
ftr-484	1221	51	1984	1984	NUM
ftr-484	1221	52	)	)	PUNCT
ftr-484	1221	53	)	)	PUNCT
ftr-484	1221	54	.	.	PUNCT
ftr-484	1222	1	198	198	NUM
ftr-484	1222	2	.	.	PUNCT
ftr-484	1223	1	for	for	ADP
ftr-484	1223	2	example	example	NOUN
ftr-484	1223	3	,	,	PUNCT
ftr-484	1223	4	special	special	ADJ
ftr-484	1223	5	procedures	procedure	NOUN
ftr-484	1223	6	are	be	AUX
ftr-484	1223	7	available	available	ADJ
ftr-484	1223	8	for	for	ADP
ftr-484	1223	9	applying	apply	VERB
ftr-484	1223	10	lifo	lifo	NOUN
ftr-484	1223	11	to	to	ADP
ftr-484	1223	12	the	the	DET
ftr-484	1223	13	inventory	inventory	NOUN
ftr-484	1223	14	of	of	ADP
ftr-484	1223	15	an	an	DET
ftr-484	1223	16	automobile	automobile	NOUN
ftr-484	1223	17	dealer	dealer	NOUN
ftr-484	1223	18	which	which	PRON
ftr-484	1223	19	are	be	AUX
ftr-484	1223	20	not	not	PART
ftr-484	1223	21	allowed	allow	VERB
ftr-484	1223	22	for	for	ADP
ftr-484	1223	23	taxpayers	taxpayer	NOUN
ftr-484	1223	24	in	in	ADP
ftr-484	1223	25	other	other	ADJ
ftr-484	1223	26	industries	industry	NOUN
ftr-484	1223	27	.	.	PUNCT
ftr-484	1224	1	see	see	VERB
ftr-484	1224	2	rev	rev	PROPN
ftr-484	1224	3	.	.	PROPN
ftr-484	1224	4	proc	proc	PROPN
ftr-484	1224	5	.	.	PUNCT
ftr-484	1225	1	92	92	NUM
ftr-484	1225	2	-	-	SYM
ftr-484	1225	3	79	79	NUM
ftr-484	1225	4	,	,	PUNCT
ftr-484	1225	5	1992	1992	NUM
ftr-484	1225	6	-	-	SYM
ftr-484	1225	7	2	2	NUM
ftr-484	1225	8	c.b	c.b	PROPN
ftr-484	1225	9	.	.	PROPN
ftr-484	1225	10	457	457	NUM
ftr-484	1225	11	.	.	PUNCT
ftr-484	1225	12	19951	19951	NUM
ftr-484	1226	1	florida	florida	PROPN
ftr-484	1226	2	tax	tax	PROPN
ftr-484	1226	3	review	review	NOUN
ftr-484	1226	4	a	a	DET
ftr-484	1226	5	more	more	ADV
ftr-484	1226	6	objective	objective	ADJ
ftr-484	1226	7	approach	approach	NOUN
ftr-484	1226	8	,	,	PUNCT
ftr-484	1226	9	one	one	NOUN
ftr-484	1226	10	that	that	PRON
ftr-484	1226	11	avoids	avoid	VERB
ftr-484	1226	12	detailed	detailed	ADJ
ftr-484	1226	13	comparison	comparison	NOUN
ftr-484	1226	14	of	of	ADP
ftr-484	1226	15	inventory	inventory	NOUN
ftr-484	1226	16	items	item	NOUN
ftr-484	1226	17	,	,	PUNCT
ftr-484	1226	18	could	could	AUX
ftr-484	1226	19	reduce	reduce	VERB
ftr-484	1226	20	controversy	controversy	NOUN
ftr-484	1226	21	and	and	CCONJ
ftr-484	1226	22	compliance	compliance	NOUN
ftr-484	1226	23	burdens	burden	NOUN
ftr-484	1226	24	.	.	PUNCT
ftr-484	1227	1	more	more	ADV
ftr-484	1227	2	simplified	simplified	ADJ
ftr-484	1227	3	,	,	PUNCT
ftr-484	1227	4	objective	objective	ADJ
ftr-484	1227	5	approaches	approach	NOUN
ftr-484	1227	6	to	to	ADP
ftr-484	1227	7	lifo	lifo	NOUN
ftr-484	1227	8	computations	computation	NOUN
ftr-484	1227	9	have	have	AUX
ftr-484	1227	10	been	be	AUX
ftr-484	1227	11	attempted	attempt	VERB
ftr-484	1227	12	.	.	PUNCT
ftr-484	1228	1	however	however	ADV
ftr-484	1228	2	,	,	PUNCT
ftr-484	1228	3	those	those	DET
ftr-484	1228	4	efforts	effort	NOUN
ftr-484	1228	5	have	have	AUX
ftr-484	1228	6	achieved	achieve	VERB
ftr-484	1228	7	only	only	ADV
ftr-484	1228	8	limited	limited	ADJ
ftr-484	1228	9	success	success	NOUN
ftr-484	1228	10	,	,	PUNCT
ftr-484	1228	11	in	in	ADP
ftr-484	1228	12	part	part	NOUN
ftr-484	1228	13	because	because	SCONJ
ftr-484	1228	14	their	their	PRON
ftr-484	1228	15	availability	availability	NOUN
ftr-484	1228	16	is	be	AUX
ftr-484	1228	17	limited	limit	VERB
ftr-484	1228	18	to	to	ADP
ftr-484	1228	19	certain	certain	ADJ
ftr-484	1228	20	groups	group	NOUN
ftr-484	1228	21	of	of	ADP
ftr-484	1228	22	taxpayers	taxpayer	NOUN
ftr-484	1228	23	,	,	PUNCT
ftr-484	1228	24	or	or	CCONJ
ftr-484	1228	25	they	they	PRON
ftr-484	1228	26	have	have	AUX
ftr-484	1228	27	attempted	attempt	VERB
ftr-484	1228	28	refinements	refinement	NOUN
ftr-484	1228	29	that	that	PRON
ftr-484	1228	30	make	make	VERB
ftr-484	1228	31	them	they	PRON
ftr-484	1228	32	effectively	effectively	ADV
ftr-484	1228	33	unworkable	unworkable	ADJ
ftr-484	1228	34	.	.	PUNCT
ftr-484	1229	1	simplification	simplification	NOUN
ftr-484	1229	2	efforts	effort	NOUN
ftr-484	1229	3	are	be	AUX
ftr-484	1229	4	discussed	discuss	VERB
ftr-484	1229	5	below	below	ADV
ftr-484	1229	6	.	.	PUNCT
ftr-484	1230	1	v.	v.	ADP
ftr-484	1230	2	lifo	lifo	NOUN
ftr-484	1230	3	simplification	simplification	NOUN
ftr-484	1230	4	efforts	effort	NOUN
ftr-484	1230	5	congress	congress	PROPN
ftr-484	1230	6	and	and	CCONJ
ftr-484	1230	7	the	the	DET
ftr-484	1230	8	service	service	NOUN
ftr-484	1230	9	have	have	AUX
ftr-484	1230	10	taken	take	VERB
ftr-484	1230	11	several	several	ADJ
ftr-484	1230	12	steps	step	NOUN
ftr-484	1230	13	toward	toward	ADP
ftr-484	1230	14	simplifying	simplify	VERB
ftr-484	1230	15	dollar	dollar	NOUN
ftr-484	1230	16	-	-	PUNCT
ftr-484	1230	17	value	value	NOUN
ftr-484	1230	18	lifo	lifo	NOUN
ftr-484	1230	19	.	.	PUNCT
ftr-484	1231	1	in	in	ADP
ftr-484	1231	2	1981	1981	NUM
ftr-484	1231	3	,	,	PUNCT
ftr-484	1231	4	congress	congress	PROPN
ftr-484	1231	5	directed	direct	VERB
ftr-484	1231	6	the	the	DET
ftr-484	1231	7	development	development	NOUN
ftr-484	1231	8	of	of	ADP
ftr-484	1231	9	a	a	DET
ftr-484	1231	10	lifo	lifo	NOUN
ftr-484	1231	11	method	method	NOUN
ftr-484	1231	12	based	base	VERB
ftr-484	1231	13	on	on	ADP
ftr-484	1231	14	externally	externally	ADV
ftr-484	1231	15	generated	generate	VERB
ftr-484	1231	16	indexes	index	NOUN
ftr-484	1231	17	,	,	PUNCT
ftr-484	1231	18	99	99	NUM
ftr-484	1231	19	which	which	PRON
ftr-484	1231	20	is	be	AUX
ftr-484	1231	21	now	now	ADV
ftr-484	1231	22	prescribed	prescribe	VERB
ftr-484	1231	23	in	in	ADP
ftr-484	1231	24	the	the	DET
ftr-484	1231	25	regulations.2	regulations.2	NOUN
ftr-484	1231	26	°	°	NOUN
ftr-484	1231	27	in	in	ADP
ftr-484	1231	28	1986	1986	NUM
ftr-484	1231	29	,	,	PUNCT
ftr-484	1231	30	congress	congress	PROPN
ftr-484	1231	31	revisited	revisit	VERB
ftr-484	1231	32	the	the	DET
ftr-484	1231	33	issue	issue	NOUN
ftr-484	1231	34	of	of	ADP
ftr-484	1231	35	simplification	simplification	NOUN
ftr-484	1231	36	,	,	PUNCT
ftr-484	1231	37	providing	provide	VERB
ftr-484	1231	38	a	a	DET
ftr-484	1231	39	simplified	simplified	ADJ
ftr-484	1231	40	method	method	NOUN
ftr-484	1231	41	for	for	ADP
ftr-484	1231	42	small	small	ADJ
ftr-484	1231	43	businesses	business	NOUN
ftr-484	1231	44	under	under	ADP
ftr-484	1231	45	section	section	NOUN
ftr-484	1231	46	474	474	NUM
ftr-484	1231	47	of	of	ADP
ftr-484	1231	48	the	the	DET
ftr-484	1231	49	code.2	code.2	NOUN
ftr-484	1231	50	"	"	PUNCT
ftr-484	1231	51	'	'	PUNCT
ftr-484	1231	52	the	the	DET
ftr-484	1231	53	service	service	NOUN
ftr-484	1231	54	attempted	attempt	VERB
ftr-484	1231	55	further	further	ADJ
ftr-484	1231	56	simplification	simplification	NOUN
ftr-484	1231	57	for	for	ADP
ftr-484	1231	58	automobile	automobile	NOUN
ftr-484	1231	59	dealers	dealer	NOUN
ftr-484	1231	60	in	in	ADP
ftr-484	1231	61	1992,202	1992,202	NUM
ftr-484	1231	62	and	and	CCONJ
ftr-484	1231	63	other	other	ADJ
ftr-484	1231	64	simplification	simplification	NOUN
ftr-484	1231	65	legislation	legislation	NOUN
ftr-484	1231	66	has	have	AUX
ftr-484	1231	67	been	be	AUX
ftr-484	1231	68	proposed	propose	VERB
ftr-484	1231	69	from	from	ADP
ftr-484	1231	70	time	time	NOUN
ftr-484	1231	71	to	to	ADP
ftr-484	1231	72	time	time	NOUN
ftr-484	1231	73	.	.	PUNCT
ftr-484	1232	1	unfortunately	unfortunately	ADV
ftr-484	1232	2	,	,	PUNCT
ftr-484	1232	3	the	the	DET
ftr-484	1232	4	simplified	simplified	ADJ
ftr-484	1232	5	methods	method	NOUN
ftr-484	1232	6	are	be	AUX
ftr-484	1232	7	still	still	ADV
ftr-484	1232	8	too	too	ADV
ftr-484	1232	9	complex	complex	ADJ
ftr-484	1232	10	,	,	PUNCT
ftr-484	1232	11	reflecting	reflect	VERB
ftr-484	1232	12	an	an	DET
ftr-484	1232	13	ideal	ideal	NOUN
ftr-484	1232	14	of	of	ADP
ftr-484	1232	15	precision	precision	NOUN
ftr-484	1232	16	which	which	PRON
ftr-484	1232	17	is	be	AUX
ftr-484	1232	18	generally	generally	ADV
ftr-484	1232	19	unworkable	unworkable	ADJ
ftr-484	1232	20	.	.	PUNCT
ftr-484	1233	1	a.	a.	NOUN
ftr-484	1233	2	legislative	legislative	ADJ
ftr-484	1233	3	background	background	NOUN
ftr-484	1233	4	of	of	ADP
ftr-484	1233	5	simplified	simplified	ADJ
ftr-484	1233	6	lifo	lifo	NOUN
ftr-484	1233	7	provisions	provision	NOUN
ftr-484	1233	8	the	the	DET
ftr-484	1233	9	house	house	PROPN
ftr-484	1233	10	committee	committee	PROPN
ftr-484	1233	11	on	on	ADP
ftr-484	1233	12	small	small	ADJ
ftr-484	1233	13	business	business	NOUN
ftr-484	1233	14	began	begin	VERB
ftr-484	1233	15	a	a	DET
ftr-484	1233	16	series	series	NOUN
ftr-484	1233	17	of	of	ADP
ftr-484	1233	18	hearings	hearing	NOUN
ftr-484	1233	19	in	in	ADP
ftr-484	1233	20	1980	1980	NUM
ftr-484	1233	21	to	to	PART
ftr-484	1233	22	"	"	PUNCT
ftr-484	1233	23	help	help	VERB
ftr-484	1233	24	simplify	simplify	VERB
ftr-484	1233	25	the	the	DET
ftr-484	1233	26	tax	tax	NOUN
ftr-484	1233	27	law	law	NOUN
ftr-484	1233	28	on	on	ADP
ftr-484	1233	29	accounting	account	VERB
ftr-484	1233	30	for	for	ADP
ftr-484	1233	31	inventories	inventory	NOUN
ftr-484	1233	32	,	,	PUNCT
ftr-484	1233	33	"	"	PUNCT
ftr-484	1233	34	which	which	PRON
ftr-484	1233	35	was	be	AUX
ftr-484	1233	36	viewed	view	VERB
ftr-484	1233	37	"	"	PUNCT
ftr-484	1233	38	as	as	ADP
ftr-484	1233	39	a	a	DET
ftr-484	1233	40	way	way	NOUN
ftr-484	1233	41	of	of	ADP
ftr-484	1233	42	easing	ease	VERB
ftr-484	1233	43	the	the	DET
ftr-484	1233	44	regulatory	regulatory	ADJ
ftr-484	1233	45	and	and	CCONJ
ftr-484	1233	46	inflationary	inflationary	ADJ
ftr-484	1233	47	burdens	burden	NOUN
ftr-484	1233	48	placed	place	VERB
ftr-484	1233	49	on	on	ADP
ftr-484	1233	50	small	small	ADJ
ftr-484	1233	51	business	business	NOUN
ftr-484	1233	52	.	.	PUNCT
ftr-484	1234	1	"2	"2	PROPN
ftr-484	1234	2	3	3	NUM
ftr-484	1234	3	focusing	focus	VERB
ftr-484	1234	4	specifically	specifically	ADV
ftr-484	1234	5	on	on	ADP
ftr-484	1234	6	inventories	inventory	NOUN
ftr-484	1234	7	,	,	PUNCT
ftr-484	1234	8	the	the	DET
ftr-484	1234	9	committee	committee	NOUN
ftr-484	1234	10	found	find	VERB
ftr-484	1234	11	that	that	SCONJ
ftr-484	1234	12	the	the	DET
ftr-484	1234	13	tax	tax	NOUN
ftr-484	1234	14	laws	law	NOUN
ftr-484	1234	15	on	on	ADP
ftr-484	1234	16	lifo	lifo	NOUN
ftr-484	1234	17	were	be	AUX
ftr-484	1234	18	"	"	PUNCT
ftr-484	1234	19	vastly	vastly	ADV
ftr-484	1234	20	too	too	ADV
ftr-484	1234	21	complex	complex	ADJ
ftr-484	1234	22	for	for	ADP
ftr-484	1234	23	the	the	DET
ftr-484	1234	24	small	small	ADJ
ftr-484	1234	25	business	business	NOUN
ftr-484	1234	26	person	person	NOUN
ftr-484	1234	27	.	.	PUNCT
ftr-484	1235	1	",204	",204	PROPN
ftr-484	1235	2	the	the	DET
ftr-484	1235	3	process	process	NOUN
ftr-484	1235	4	of	of	ADP
ftr-484	1235	5	internally	internally	ADV
ftr-484	1235	6	developing	develop	VERB
ftr-484	1235	7	a	a	DET
ftr-484	1235	8	lifo	lifo	NOUN
ftr-484	1235	9	index	index	NOUN
ftr-484	1235	10	was	be	AUX
ftr-484	1235	11	considered	consider	VERB
ftr-484	1235	12	"	"	PUNCT
ftr-484	1235	13	[	[	X
ftr-484	1235	14	o]ne	o]ne	NOUN
ftr-484	1235	15	of	of	ADP
ftr-484	1235	16	the	the	DET
ftr-484	1235	17	primary	primary	ADJ
ftr-484	1235	18	reasons	reason	NOUN
ftr-484	1235	19	for	for	ADP
ftr-484	1235	20	the	the	DET
ftr-484	1235	21	complexity	complexity	NOUN
ftr-484	1235	22	of	of	ADP
ftr-484	1235	23	lifo	lifo	NOUN
ftr-484	1235	24	.	.	PUNCT
ftr-484	1235	25	"	"	PUNCT
ftr-484	1236	1	205	205	NUM
ftr-484	1236	2	199	199	NUM
ftr-484	1236	3	.	.	PUNCT
ftr-484	1237	1	economic	economic	ADJ
ftr-484	1237	2	recovery	recovery	NOUN
ftr-484	1237	3	tax	tax	NOUN
ftr-484	1237	4	act	act	NOUN
ftr-484	1237	5	of	of	ADP
ftr-484	1237	6	1981	1981	NUM
ftr-484	1237	7	,	,	PUNCT
ftr-484	1237	8	pub	pub	NOUN
ftr-484	1237	9	.	.	PUNCT
ftr-484	1238	1	l.	l.	PROPN
ftr-484	1238	2	no	no	INTJ
ftr-484	1238	3	.	.	PROPN
ftr-484	1239	1	97	97	NUM
ftr-484	1239	2	-	-	SYM
ftr-484	1239	3	34	34	NUM
ftr-484	1239	4	,	,	PUNCT
ftr-484	1240	1	§	§	PROPN
ftr-484	1240	2	235	235	NUM
ftr-484	1240	3	,	,	PUNCT
ftr-484	1240	4	95	95	NUM
ftr-484	1240	5	stat	stat	NOUN
ftr-484	1240	6	.	.	PUNCT
ftr-484	1241	1	172	172	NUM
ftr-484	1241	2	,	,	PUNCT
ftr-484	1241	3	252	252	NUM
ftr-484	1241	4	(	(	PUNCT
ftr-484	1241	5	enacting	enact	VERB
ftr-484	1241	6	§	§	PROPN
ftr-484	1241	7	472(f	472(f	PROPN
ftr-484	1241	8	)	)	PUNCT
ftr-484	1241	9	)	)	PUNCT
ftr-484	1242	1	[	[	X
ftr-484	1242	2	hereinafter	hereinafter	NOUN
ftr-484	1242	3	erta	erta	NOUN
ftr-484	1242	4	1981	1981	NUM
ftr-484	1242	5	]	]	PUNCT
ftr-484	1242	6	.	.	PUNCT
ftr-484	1243	1	200	200	NUM
ftr-484	1243	2	.	.	PUNCT
ftr-484	1243	3	regs	regs	PROPN
ftr-484	1243	4	.	.	PUNCT
ftr-484	1244	1	§	§	PROPN
ftr-484	1244	2	1.472	1.472	NUM
ftr-484	1244	3	-	-	SYM
ftr-484	1244	4	8(e)(3	8(e)(3	NUM
ftr-484	1244	5	)	)	PUNCT
ftr-484	1244	6	.	.	PUNCT
ftr-484	1245	1	201	201	NUM
ftr-484	1245	2	.	.	PUNCT
ftr-484	1246	1	tax	tax	NOUN
ftr-484	1246	2	reform	reform	PROPN
ftr-484	1246	3	act	act	NOUN
ftr-484	1246	4	of	of	ADP
ftr-484	1246	5	1986	1986	NUM
ftr-484	1246	6	,	,	PUNCT
ftr-484	1246	7	pub	pub	NOUN
ftr-484	1246	8	.	.	PUNCT
ftr-484	1247	1	l.	l.	PROPN
ftr-484	1247	2	no	no	INTJ
ftr-484	1247	3	.	.	PROPN
ftr-484	1248	1	99	99	NUM
ftr-484	1248	2	-	-	SYM
ftr-484	1248	3	514	514	NUM
ftr-484	1248	4	,	,	PUNCT
ftr-484	1248	5	§	§	PROPN
ftr-484	1248	6	802	802	NUM
ftr-484	1248	7	,	,	PUNCT
ftr-484	1248	8	100	100	NUM
ftr-484	1248	9	stat	stat	NOUN
ftr-484	1248	10	.	.	PUNCT
ftr-484	1249	1	2085	2085	NUM
ftr-484	1249	2	,	,	PUNCT
ftr-484	1249	3	2348	2348	NUM
ftr-484	1249	4	.	.	PUNCT
ftr-484	1250	1	202	202	NUM
ftr-484	1250	2	.	.	PUNCT
ftr-484	1250	3	rev	rev	PROPN
ftr-484	1250	4	.	.	PROPN
ftr-484	1250	5	proc	proc	PROPN
ftr-484	1250	6	.	.	PUNCT
ftr-484	1251	1	92	92	NUM
ftr-484	1251	2	-	-	SYM
ftr-484	1251	3	79	79	NUM
ftr-484	1251	4	,	,	PUNCT
ftr-484	1251	5	1992	1992	NUM
ftr-484	1251	6	-	-	SYM
ftr-484	1251	7	2	2	NUM
ftr-484	1251	8	c.b	c.b	PROPN
ftr-484	1251	9	.	.	PROPN
ftr-484	1251	10	457	457	NUM
ftr-484	1251	11	.	.	PUNCT
ftr-484	1252	1	203	203	NUM
ftr-484	1252	2	.	.	PUNCT
ftr-484	1253	1	inventory	inventory	NOUN
ftr-484	1253	2	accounting	accounting	NOUN
ftr-484	1253	3	as	as	ADP
ftr-484	1253	4	a	a	DET
ftr-484	1253	5	burden	burden	NOUN
ftr-484	1253	6	on	on	ADP
ftr-484	1253	7	the	the	DET
ftr-484	1253	8	capital	capital	NOUN
ftr-484	1253	9	formation	formation	NOUN
ftr-484	1253	10	process	process	NOUN
ftr-484	1253	11	,	,	PUNCT
ftr-484	1253	12	1980	1980	NUM
ftr-484	1253	13	:	:	PUNCT
ftr-484	1253	14	report	report	NOUN
ftr-484	1253	15	of	of	ADP
ftr-484	1253	16	the	the	DET
ftr-484	1253	17	committee	committee	NOUN
ftr-484	1253	18	on	on	ADP
ftr-484	1253	19	small	small	ADJ
ftr-484	1253	20	business	business	NOUN
ftr-484	1253	21	,	,	PUNCT
ftr-484	1253	22	96th	96th	ADJ
ftr-484	1253	23	cong	cong	NOUN
ftr-484	1253	24	.	.	PROPN
ftr-484	1253	25	,	,	PUNCT
ftr-484	1253	26	2d	2d	PROPN
ftr-484	1253	27	sess	sess	NOUN
ftr-484	1253	28	.	.	PUNCT
ftr-484	1254	1	4	4	NUM
ftr-484	1254	2	(	(	PUNCT
ftr-484	1254	3	1980	1980	NUM
ftr-484	1254	4	)	)	PUNCT
ftr-484	1255	1	[	[	X
ftr-484	1255	2	hereinafter	hereinafter	NOUN
ftr-484	1255	3	report	report	NOUN
ftr-484	1255	4	on	on	ADP
ftr-484	1255	5	inventory	inventory	NOUN
ftr-484	1255	6	accounting	accounting	NOUN
ftr-484	1255	7	]	]	X
ftr-484	1255	8	.	.	PUNCT
ftr-484	1256	1	204	204	NUM
ftr-484	1256	2	.	.	PUNCT
ftr-484	1257	1	i	i	PRON
ftr-484	1257	2	d.	d.	PROPN
ftr-484	1257	3	at	at	ADP
ftr-484	1257	4	8	8	NUM
ftr-484	1257	5	.	.	PUNCT
ftr-484	1257	6	205	205	NUM
ftr-484	1257	7	.	.	PUNCT
ftr-484	1258	1	i	i	PRON
ftr-484	1258	2	d.	d.	PROPN
ftr-484	1258	3	at	at	ADP
ftr-484	1258	4	10	10	NUM
ftr-484	1258	5	.	.	PUNCT
ftr-484	1259	1	other	other	ADJ
ftr-484	1259	2	reasons	reason	NOUN
ftr-484	1259	3	included	include	VERB
ftr-484	1259	4	difficulty	difficulty	NOUN
ftr-484	1259	5	in	in	ADP
ftr-484	1259	6	applying	apply	VERB
ftr-484	1259	7	the	the	DET
ftr-484	1259	8	pooling	pooling	NOUN
ftr-484	1259	9	rules	rule	NOUN
ftr-484	1259	10	for	for	ADP
ftr-484	1259	11	wholesalers	wholesaler	NOUN
ftr-484	1259	12	and	and	CCONJ
ftr-484	1259	13	retailers	retailer	NOUN
ftr-484	1259	14	,	,	PUNCT
ftr-484	1259	15	which	which	PRON
ftr-484	1259	16	require	require	VERB
ftr-484	1259	17	pooling	pool	VERB
ftr-484	1259	18	by	by	ADP
ftr-484	1259	19	major	major	ADJ
ftr-484	1259	20	lines	line	NOUN
ftr-484	1259	21	,	,	PUNCT
ftr-484	1259	22	types	type	NOUN
ftr-484	1259	23	,	,	PUNCT
ftr-484	1259	24	or	or	CCONJ
ftr-484	1259	25	classes	class	NOUN
ftr-484	1259	26	of	of	ADP
ftr-484	1259	27	goods	good	NOUN
ftr-484	1259	28	,	,	PUNCT
ftr-484	1259	29	and	and	CCONJ
ftr-484	1259	30	the	the	DET
ftr-484	1259	31	requirement	requirement	NOUN
ftr-484	1259	32	that	that	SCONJ
ftr-484	1259	33	market	market	NOUN
ftr-484	1259	34	writedowns	writedown	NOUN
ftr-484	1259	35	be	be	AUX
ftr-484	1259	36	restored	restore	VERB
ftr-484	1259	37	to	to	PART
ftr-484	1259	38	income	income	VERB
ftr-484	1259	39	entirely	entirely	ADV
ftr-484	1259	40	in	in	ADP
ftr-484	1259	41	the	the	DET
ftr-484	1259	42	year	year	NOUN
ftr-484	1259	43	lifo	lifo	NOUN
ftr-484	1259	44	is	be	AUX
ftr-484	1259	45	adopted	adopt	VERB
ftr-484	1259	46	.	.	PUNCT
ftr-484	1260	1	see	see	VERB
ftr-484	1260	2	i	i	PRON
ftr-484	1260	3	d.	d.	PROPN
ftr-484	1260	4	at	at	ADP
ftr-484	1260	5	8	8	NUM
ftr-484	1260	6	-	-	SYM
ftr-484	1260	7	9	9	NUM
ftr-484	1260	8	.	.	PUNCT
ftr-484	1261	1	[	[	AUX
ftr-484	1261	2	vol	vol	NOUN
ftr-484	1261	3	2:10	2:10	NUM
ftr-484	1261	4	denysti	denysti	NOUN
ftr-484	1261	5	'	'	PUNCT
ftr-484	1261	6	ing	ing	NOUN
ftr-484	1261	7	lifo	lifo	NOUN
ftr-484	1261	8	externally	externally	ADV
ftr-484	1261	9	generated	generate	VERB
ftr-484	1261	10	indexes	index	NOUN
ftr-484	1261	11	could	could	AUX
ftr-484	1261	12	eliminate	eliminate	VERB
ftr-484	1261	13	the	the	DET
ftr-484	1261	14	accounting	accounting	NOUN
ftr-484	1261	15	burden	burden	NOUN
ftr-484	1261	16	of	of	ADP
ftr-484	1261	17	double	double	ADJ
ftr-484	1261	18	-	-	PUNCT
ftr-484	1261	19	pricing	pricing	NOUN
ftr-484	1261	20	inventory	inventory	NOUN
ftr-484	1261	21	and	and	CCONJ
ftr-484	1261	22	the	the	DET
ftr-484	1261	23	controversies	controversy	NOUN
ftr-484	1261	24	over	over	ADP
ftr-484	1261	25	the	the	DET
ftr-484	1261	26	scope	scope	NOUN
ftr-484	1261	27	of	of	ADP
ftr-484	1261	28	an	an	DET
ftr-484	1261	29	item	item	NOUN
ftr-484	1261	30	by	by	ADP
ftr-484	1261	31	shifting	shift	VERB
ftr-484	1261	32	the	the	DET
ftr-484	1261	33	index	index	NOUN
ftr-484	1261	34	computation	computation	NOUN
ftr-484	1261	35	task	task	NOUN
ftr-484	1261	36	to	to	ADP
ftr-484	1261	37	the	the	DET
ftr-484	1261	38	government	government	NOUN
ftr-484	1261	39	agency	agency	NOUN
ftr-484	1261	40	generating	generate	VERB
ftr-484	1261	41	the	the	DET
ftr-484	1261	42	index.m6	index.m6	PROPN
ftr-484	1261	43	however	however	ADV
ftr-484	1261	44	,	,	PUNCT
ftr-484	1261	45	under	under	ADP
ftr-484	1261	46	the	the	DET
ftr-484	1261	47	then	then	ADV
ftr-484	1261	48	-	-	PUNCT
ftr-484	1261	49	applicable	applicable	ADJ
ftr-484	1261	50	law	law	NOUN
ftr-484	1261	51	,	,	PUNCT
ftr-484	1261	52	only	only	ADV
ftr-484	1261	53	department	department	NOUN
ftr-484	1261	54	stores	store	NOUN
ftr-484	1261	55	using	use	VERB
ftr-484	1261	56	the	the	DET
ftr-484	1261	57	retail	retail	ADJ
ftr-484	1261	58	method	method	NOUN
ftr-484	1261	59	were	be	AUX
ftr-484	1261	60	generally	generally	ADV
ftr-484	1261	61	permitted	permit	VERB
ftr-484	1261	62	to	to	PART
ftr-484	1261	63	use	use	VERB
ftr-484	1261	64	retail	retail	ADJ
ftr-484	1261	65	price	price	NOUN
ftr-484	1261	66	indexes	index	NOUN
ftr-484	1261	67	prepared	prepare	VERB
ftr-484	1261	68	by	by	ADP
ftr-484	1261	69	the	the	DET
ftr-484	1261	70	bureau	bureau	PROPN
ftr-484	1261	71	of	of	ADP
ftr-484	1261	72	labor	labor	PROPN
ftr-484	1261	73	statistics	statistic	NOUN
ftr-484	1261	74	(	(	PUNCT
ftr-484	1261	75	bls	bls	PROPN
ftr-484	1261	76	)	)	PUNCT
ftr-484	1261	77	.	.	PUNCT
ftr-484	1262	1	-	-	PUNCT
ftr-484	1262	2	'	'	PART
ftr-484	1262	3	other	other	ADJ
ftr-484	1262	4	taxpayers	taxpayer	NOUN
ftr-484	1262	5	,	,	PUNCT
ftr-484	1262	6	such	such	ADJ
ftr-484	1262	7	as	as	ADP
ftr-484	1262	8	specialty	specialty	NOUN
ftr-484	1262	9	stores	store	NOUN
ftr-484	1262	10	,	,	PUNCT
ftr-484	1262	11	could	could	AUX
ftr-484	1262	12	use	use	VERB
ftr-484	1262	13	bls	bls	ADJ
ftr-484	1262	14	indexes	index	NOUN
ftr-484	1262	15	only	only	ADV
ftr-484	1262	16	if	if	SCONJ
ftr-484	1262	17	they	they	PRON
ftr-484	1262	18	could	could	AUX
ftr-484	1262	19	demonstrate	demonstrate	VERB
ftr-484	1262	20	the	the	DET
ftr-484	1262	21	"	"	PUNCT
ftr-484	1262	22	accuracy	accuracy	NOUN
ftr-484	1262	23	,	,	PUNCT
ftr-484	1262	24	reliability	reliability	NOUN
ftr-484	1262	25	,	,	PUNCT
ftr-484	1262	26	and	and	CCONJ
ftr-484	1262	27	suitability	suitability	NOUN
ftr-484	1262	28	of	of	ADP
ftr-484	1262	29	such	such	ADJ
ftr-484	1262	30	indexes	index	NOUN
ftr-484	1262	31	.	.	PUNCT
ftr-484	1262	32	'	'	PUNCT
ftr-484	1263	1	'	'	PUNCT
ftr-484	1263	2	zes	ze	VERB
ftr-484	1263	3	the	the	DET
ftr-484	1263	4	service	service	NOUN
ftr-484	1263	5	's	's	PART
ftr-484	1263	6	restrictive	restrictive	ADJ
ftr-484	1263	7	position	position	NOUN
ftr-484	1263	8	on	on	ADP
ftr-484	1263	9	the	the	DET
ftr-484	1263	10	use	use	NOUN
ftr-484	1263	11	of	of	ADP
ftr-484	1263	12	bls	bls	ADJ
ftr-484	1263	13	indexes	index	NOUN
ftr-484	1263	14	was	be	AUX
ftr-484	1263	15	based	base	VERB
ftr-484	1263	16	on	on	ADP
ftr-484	1263	17	concerns	concern	NOUN
ftr-484	1263	18	over	over	ADP
ftr-484	1263	19	their	their	PRON
ftr-484	1263	20	statistical	statistical	ADJ
ftr-484	1263	21	accuracy.29	accuracy.29	NOUN
ftr-484	1263	22	the	the	DET
ftr-484	1263	23	committee	committee	NOUN
ftr-484	1263	24	pointed	point	VERB
ftr-484	1263	25	out	out	ADP
ftr-484	1263	26	that	that	SCONJ
ftr-484	1263	27	many	many	ADJ
ftr-484	1263	28	commentators	commentator	NOUN
ftr-484	1263	29	were	be	AUX
ftr-484	1263	30	critical	critical	ADJ
ftr-484	1263	31	of	of	ADP
ftr-484	1263	32	this	this	DET
ftr-484	1263	33	quest	quest	NOUN
ftr-484	1263	34	for	for	ADP
ftr-484	1263	35	statistical	statistical	ADJ
ftr-484	1263	36	accuracy	accuracy	NOUN
ftr-484	1263	37	,	,	PUNCT
ftr-484	1263	38	and	and	CCONJ
ftr-484	1263	39	some	some	PRON
ftr-484	1263	40	had	have	AUX
ftr-484	1263	41	even	even	ADV
ftr-484	1263	42	suggested	suggest	VERB
ftr-484	1263	43	using	use	VERB
ftr-484	1263	44	change	change	NOUN
ftr-484	1263	45	in	in	ADP
ftr-484	1263	46	the	the	DET
ftr-484	1263	47	general	general	ADJ
ftr-484	1263	48	price	price	NOUN
ftr-484	1263	49	level	level	NOUN
ftr-484	1263	50	to	to	PART
ftr-484	1263	51	alleviate	alleviate	VERB
ftr-484	1263	52	the	the	DET
ftr-484	1263	53	problems	problem	NOUN
ftr-484	1263	54	associated	associate	VERB
ftr-484	1263	55	with	with	ADP
ftr-484	1263	56	detailed	detailed	ADJ
ftr-484	1263	57	indexes	index	NOUN
ftr-484	1263	58	.	.	PUNCT
ftr-484	1263	59	"	"	PUNCT
ftr-484	1263	60	'	'	PUNCT
ftr-484	1263	61	in	in	ADP
ftr-484	1263	62	early	early	ADJ
ftr-484	1263	63	1981	1981	NUM
ftr-484	1263	64	,	,	PUNCT
ftr-484	1263	65	the	the	DET
ftr-484	1263	66	service	service	NOUN
ftr-484	1263	67	responded	respond	VERB
ftr-484	1263	68	by	by	ADP
ftr-484	1263	69	issuing	issue	VERB
ftr-484	1263	70	proposed	propose	VERB
ftr-484	1263	71	regulations	regulation	NOUN
ftr-484	1263	72	"	"	PUNCT
ftr-484	1263	73	to	to	PART
ftr-484	1263	74	simplify	simplify	VERB
ftr-484	1263	75	the	the	DET
ftr-484	1263	76	use	use	NOUN
ftr-484	1263	77	of	of	ADP
ftr-484	1263	78	the	the	DET
ftr-484	1263	79	dollar	dollar	NOUN
ftr-484	1263	80	-	-	PUNCT
ftr-484	1263	81	value	value	NOUN
ftr-484	1263	82	lifo	lifo	NOUN
ftr-484	1263	83	method	method	NOUN
ftr-484	1263	84	so	so	SCONJ
ftr-484	1263	85	that	that	SCONJ
ftr-484	1263	86	the	the	DET
ftr-484	1263	87	lifo	lifo	NOUN
ftr-484	1263	88	method	method	NOUN
ftr-484	1263	89	could	could	AUX
ftr-484	1263	90	be	be	AUX
ftr-484	1263	91	used	use	VERB
ftr-484	1263	92	by	by	ADP
ftr-484	1263	93	more	more	ADJ
ftr-484	1263	94	taxpayers	taxpayer	NOUN
ftr-484	1263	95	and	and	CCONJ
ftr-484	1263	96	would	would	AUX
ftr-484	1263	97	be	be	AUX
ftr-484	1263	98	easier	easy	ADJ
ftr-484	1263	99	to	to	PART
ftr-484	1263	100	use	use	VERB
ftr-484	1263	101	by	by	ADP
ftr-484	1263	102	taxpayers	taxpayer	NOUN
ftr-484	1263	103	currently	currently	ADV
ftr-484	1263	104	using	use	VERB
ftr-484	1263	105	the	the	DET
ftr-484	1263	106	method	method	NOUN
ftr-484	1263	107	.	.	PUNCT
ftr-484	1264	1	",2	",2	PUNCT
ftr-484	1264	2	"	"	PUNCT
ftr-484	1264	3	these	these	DET
ftr-484	1264	4	proposed	propose	VERB
ftr-484	1264	5	rules	rule	NOUN
ftr-484	1264	6	expanded	expand	VERB
ftr-484	1264	7	the	the	DET
ftr-484	1264	8	availability	availability	NOUN
ftr-484	1264	9	of	of	ADP
ftr-484	1264	10	bls	bls	ADJ
ftr-484	1264	11	indexes	index	NOUN
ftr-484	1264	12	,	,	PUNCT
ftr-484	1264	13	which	which	PRON
ftr-484	1264	14	had	have	AUX
ftr-484	1264	15	formerly	formerly	ADV
ftr-484	1264	16	been	be	AUX
ftr-484	1264	17	limited	limit	VERB
ftr-484	1264	18	to	to	ADP
ftr-484	1264	19	a	a	DET
ftr-484	1264	20	special	special	ADJ
ftr-484	1264	21	series	series	NOUN
ftr-484	1264	22	of	of	ADP
ftr-484	1264	23	indexes	index	NOUN
ftr-484	1264	24	developed	develop	VERB
ftr-484	1264	25	for	for	ADP
ftr-484	1264	26	department	department	NOUN
ftr-484	1264	27	stores	store	NOUN
ftr-484	1264	28	(	(	PUNCT
ftr-484	1264	29	"	"	PUNCT
ftr-484	1264	30	department	department	NOUN
ftr-484	1264	31	store	store	NOUN
ftr-484	1264	32	inventory	inventory	NOUN
ftr-484	1264	33	price	price	NOUN
ftr-484	1264	34	indexes	index	NOUN
ftr-484	1264	35	"	"	PUNCT
ftr-484	1264	36	)	)	PUNCT
ftr-484	1264	37	,	,	PUNCT
ftr-484	1264	38	to	to	PART
ftr-484	1264	39	include	include	VERB
ftr-484	1264	40	the	the	DET
ftr-484	1264	41	indexes	index	NOUN
ftr-484	1264	42	published	publish	VERB
ftr-484	1264	43	in	in	ADP
ftr-484	1264	44	the	the	DET
ftr-484	1264	45	"	"	PUNCT
ftr-484	1264	46	cpi	cpi	PROPN
ftr-484	1264	47	detailed	detailed	ADJ
ftr-484	1264	48	report	report	NOUN
ftr-484	1264	49	"	"	PUNCT
ftr-484	1264	50	or	or	CCONJ
ftr-484	1264	51	"	"	PUNCT
ftr-484	1264	52	producer	producer	NOUN
ftr-484	1264	53	prices	price	NOUN
ftr-484	1264	54	and	and	CCONJ
ftr-484	1264	55	price	price	NOUN
ftr-484	1264	56	indexes	index	NOUN
ftr-484	1264	57	.	.	PUNCT
ftr-484	1265	1	"2	"2	PROPN
ftr-484	1265	2	2	2	NUM
ftr-484	1265	3	congress	congress	PROPN
ftr-484	1265	4	responded	respond	VERB
ftr-484	1265	5	approvingly	approvingly	ADV
ftr-484	1265	6	by	by	ADP
ftr-484	1265	7	enacting	enact	VERB
ftr-484	1265	8	section	section	NOUN
ftr-484	1265	9	472(f	472(f	PROPN
ftr-484	1265	10	)	)	PUNCT
ftr-484	1265	11	of	of	ADP
ftr-484	1265	12	the	the	DET
ftr-484	1265	13	code	code	NOUN
ftr-484	1265	14	,	,	PUNCT
ftr-484	1265	15	which	which	PRON
ftr-484	1265	16	directed	direct	VERB
ftr-484	1265	17	the	the	DET
ftr-484	1265	18	treasury	treasury	NOUN
ftr-484	1265	19	to	to	PART
ftr-484	1265	20	"	"	PUNCT
ftr-484	1265	21	prescribe	prescribe	VERB
ftr-484	1265	22	regulations	regulation	NOUN
ftr-484	1265	23	permitting	permit	VERB
ftr-484	1265	24	the	the	DET
ftr-484	1265	25	use	use	NOUN
ftr-484	1265	26	of	of	ADP
ftr-484	1265	27	suitable	suitable	ADJ
ftr-484	1265	28	published	publish	VERB
ftr-484	1265	29	governmental	governmental	ADJ
ftr-484	1265	30	indexes	index	NOUN
ftr-484	1265	31	in	in	ADP
ftr-484	1265	32	such	such	ADJ
ftr-484	1265	33	manner	manner	NOUN
ftr-484	1265	34	and	and	CCONJ
ftr-484	1265	35	circumstances	circumstance	NOUN
ftr-484	1265	36	as	as	SCONJ
ftr-484	1265	37	determined	determine	VERB
ftr-484	1265	38	by	by	ADP
ftr-484	1265	39	the	the	DET
ftr-484	1265	40	206	206	NUM
ftr-484	1265	41	.	.	PUNCT
ftr-484	1266	1	however	however	ADV
ftr-484	1266	2	,	,	PUNCT
ftr-484	1266	3	the	the	DET
ftr-484	1266	4	agency	agency	NOUN
ftr-484	1266	5	generating	generate	VERB
ftr-484	1266	6	the	the	DET
ftr-484	1266	7	indexes	index	NOUN
ftr-484	1266	8	must	must	AUX
ftr-484	1266	9	address	address	VERB
ftr-484	1266	10	the	the	DET
ftr-484	1266	11	questions	question	NOUN
ftr-484	1266	12	relating	relate	VERB
ftr-484	1266	13	to	to	ADP
ftr-484	1266	14	the	the	DET
ftr-484	1266	15	scope	scope	NOUN
ftr-484	1266	16	of	of	ADP
ftr-484	1266	17	an	an	DET
ftr-484	1266	18	item	item	NOUN
ftr-484	1266	19	and	and	CCONJ
ftr-484	1266	20	the	the	DET
ftr-484	1266	21	effects	effect	NOUN
ftr-484	1266	22	of	of	ADP
ftr-484	1266	23	changes	change	NOUN
ftr-484	1266	24	in	in	ADP
ftr-484	1266	25	item	item	NOUN
ftr-484	1266	26	composition	composition	NOUN
ftr-484	1266	27	.	.	PUNCT
ftr-484	1267	1	see	see	VERB
ftr-484	1267	2	bls	bls	PROPN
ftr-484	1267	3	handbook	handbook	NOUN
ftr-484	1267	4	.	.	PUNCT
ftr-484	1268	1	supra	supra	PROPN
ftr-484	1268	2	note	note	PROPN
ftr-484	1268	3	141	141	NUM
ftr-484	1268	4	,	,	PUNCT
ftr-484	1268	5	at	at	ADP
ftr-484	1268	6	142	142	NUM
ftr-484	1268	7	-	-	SYM
ftr-484	1268	8	43	43	NUM
ftr-484	1268	9	(	(	PUNCT
ftr-484	1268	10	discussing	discuss	VERB
ftr-484	1268	11	agency	agency	NOUN
ftr-484	1268	12	efforts	effort	NOUN
ftr-484	1268	13	to	to	PART
ftr-484	1268	14	take	take	VERB
ftr-484	1268	15	into	into	ADP
ftr-484	1268	16	account	account	NOUN
ftr-484	1268	17	changes	change	NOUN
ftr-484	1268	18	in	in	ADP
ftr-484	1268	19	products	product	NOUN
ftr-484	1268	20	and	and	CCONJ
ftr-484	1268	21	technology	technology	NOUN
ftr-484	1268	22	)	)	PUNCT
ftr-484	1268	23	.	.	PUNCT
ftr-484	1269	1	centralizing	centralize	VERB
ftr-484	1269	2	the	the	DET
ftr-484	1269	3	responsibility	responsibility	NOUN
ftr-484	1269	4	for	for	ADP
ftr-484	1269	5	these	these	DET
ftr-484	1269	6	issues	issue	NOUN
ftr-484	1269	7	should	should	AUX
ftr-484	1269	8	create	create	VERB
ftr-484	1269	9	a	a	DET
ftr-484	1269	10	more	more	ADV
ftr-484	1269	11	consistent	consistent	ADJ
ftr-484	1269	12	approach	approach	NOUN
ftr-484	1269	13	for	for	ADP
ftr-484	1269	14	affected	affected	ADJ
ftr-484	1269	15	taxpayers	taxpayer	NOUN
ftr-484	1269	16	.	.	PUNCT
ftr-484	1270	1	207	207	NUM
ftr-484	1270	2	.	.	PUNCT
ftr-484	1271	1	report	report	NOUN
ftr-484	1271	2	on	on	ADP
ftr-484	1271	3	inventory	inventory	NOUN
ftr-484	1271	4	accounting	accounting	NOUN
ftr-484	1271	5	,	,	PUNCT
ftr-484	1271	6	supra	supra	PROPN
ftr-484	1271	7	note	note	NOUN
ftr-484	1271	8	203	203	NUM
ftr-484	1271	9	,	,	PUNCT
ftr-484	1271	10	at	at	ADP
ftr-484	1271	11	11	11	NUM
ftr-484	1271	12	.	.	PUNCT
ftr-484	1272	1	see	see	VERB
ftr-484	1272	2	regs	reg	NOUN
ftr-484	1272	3	.	.	PUNCT
ftr-484	1273	1	§	§	PROPN
ftr-484	1273	2	1.4728(e)(1	1.4728(e)(1	NUM
ftr-484	1273	3	)	)	PUNCT
ftr-484	1273	4	(	(	PUNCT
ftr-484	1273	5	"	"	PUNCT
ftr-484	1273	6	a	a	DET
ftr-484	1273	7	taxpayer	taxpayer	NOUN
ftr-484	1273	8	entitled	entitle	VERB
ftr-484	1273	9	to	to	PART
ftr-484	1273	10	use	use	VERB
ftr-484	1273	11	the	the	DET
ftr-484	1273	12	retail	retail	ADJ
ftr-484	1273	13	method	method	NOUN
ftr-484	1273	14	of	of	ADP
ftr-484	1273	15	pricing	pricing	NOUN
ftr-484	1273	16	lifo	lifo	NOUN
ftr-484	1273	17	inventories	inventory	NOUN
ftr-484	1273	18	authorized	authorize	VERB
ftr-484	1273	19	by	by	ADP
ftr-484	1273	20	paragraph	paragraph	NOUN
ftr-484	1273	21	(	(	PUNCT
ftr-484	1273	22	k	k	NOUN
ftr-484	1273	23	)	)	PUNCT
ftr-484	1273	24	of	of	ADP
ftr-484	1273	25	§	§	PROPN
ftr-484	1273	26	1.472	1.472	NUM
ftr-484	1273	27	-	-	SYM
ftr-484	1273	28	1	1	NUM
ftr-484	1273	29	may	may	AUX
ftr-484	1273	30	use	use	VERB
ftr-484	1273	31	retail	retail	ADJ
ftr-484	1273	32	price	price	NOUN
ftr-484	1273	33	indexes	index	NOUN
ftr-484	1273	34	prepared	prepare	VERB
ftr-484	1273	35	by	by	ADP
ftr-484	1273	36	the	the	DET
ftr-484	1273	37	united	united	PROPN
ftr-484	1273	38	states	states	PROPN
ftr-484	1273	39	bureau	bureau	PROPN
ftr-484	1273	40	of	of	ADP
ftr-484	1273	41	labor	labor	PROPN
ftr-484	1273	42	statistics	statistic	NOUN
ftr-484	1273	43	"	"	PUNCT
ftr-484	1273	44	)	)	PUNCT
ftr-484	1273	45	.	.	PUNCT
ftr-484	1274	1	208	208	NUM
ftr-484	1274	2	.	.	X
ftr-484	1274	3	report	report	NOUN
ftr-484	1274	4	on	on	ADP
ftr-484	1274	5	inventory	inventory	NOUN
ftr-484	1274	6	accounting	accounting	NOUN
ftr-484	1274	7	,	,	PUNCT
ftr-484	1274	8	supra	supra	PROPN
ftr-484	1274	9	note	note	NOUN
ftr-484	1274	10	203	203	NUM
ftr-484	1274	11	,	,	PUNCT
ftr-484	1274	12	at	at	ADP
ftr-484	1274	13	11	11	NUM
ftr-484	1274	14	.	.	PUNCT
ftr-484	1275	1	see	see	VERB
ftr-484	1275	2	rev	rev	PROPN
ftr-484	1275	3	.	.	PROPN
ftr-484	1275	4	rul	rul	NOUN
ftr-484	1275	5	.	.	PUNCT
ftr-484	1276	1	75	75	NUM
ftr-484	1276	2	-	-	SYM
ftr-484	1276	3	181	181	NUM
ftr-484	1276	4	.	.	PUNCT
ftr-484	1276	5	1975	1975	NUM
ftr-484	1276	6	-	-	SYM
ftr-484	1276	7	1	1	NUM
ftr-484	1276	8	c.b	c.b	PROPN
ftr-484	1276	9	.	.	PROPN
ftr-484	1276	10	150	150	NUM
ftr-484	1276	11	.	.	PUNCT
ftr-484	1276	12	209	209	NUM
ftr-484	1276	13	.	.	PUNCT
ftr-484	1277	1	report	report	NOUN
ftr-484	1277	2	on	on	ADP
ftr-484	1277	3	inventory	inventory	NOUN
ftr-484	1277	4	accounting	accounting	NOUN
ftr-484	1277	5	,	,	PUNCT
ftr-484	1277	6	supra	supra	PROPN
ftr-484	1277	7	note	note	NOUN
ftr-484	1277	8	203	203	NUM
ftr-484	1277	9	.	.	PUNCT
ftr-484	1278	1	at	at	ADP
ftr-484	1278	2	11	11	NUM
ftr-484	1278	3	-	-	SYM
ftr-484	1278	4	12	12	NUM
ftr-484	1278	5	.	.	PUNCT
ftr-484	1279	1	an	an	DET
ftr-484	1279	2	irs	irs	PROPN
ftr-484	1279	3	representative	representative	NOUN
ftr-484	1279	4	explained	explain	VERB
ftr-484	1279	5	:	:	PUNCT
ftr-484	1279	6	"	"	PUNCT
ftr-484	1279	7	the	the	DET
ftr-484	1279	8	mix	mix	NOUN
ftr-484	1279	9	of	of	ADP
ftr-484	1279	10	goods	good	NOUN
ftr-484	1279	11	as	as	ADV
ftr-484	1279	12	well	well	ADV
ftr-484	1279	13	as	as	ADP
ftr-484	1279	14	the	the	DET
ftr-484	1279	15	inventory	inventory	NOUN
ftr-484	1279	16	weights	weight	NOUN
ftr-484	1279	17	assigned	assign	VERB
ftr-484	1279	18	to	to	ADP
ftr-484	1279	19	the	the	DET
ftr-484	1279	20	various	various	ADJ
ftr-484	1279	21	classifications	classification	NOUN
ftr-484	1279	22	of	of	ADP
ftr-484	1279	23	goods	good	NOUN
ftr-484	1279	24	may	may	AUX
ftr-484	1279	25	vary	vary	VERB
ftr-484	1279	26	significantly	significantly	ADV
ftr-484	1279	27	from	from	ADP
ftr-484	1279	28	one	one	NUM
ftr-484	1279	29	type	type	NOUN
ftr-484	1279	30	of	of	ADP
ftr-484	1279	31	taxpayer	taxpayer	NOUN
ftr-484	1279	32	to	to	ADP
ftr-484	1279	33	another	another	PRON
ftr-484	1279	34	.	.	PUNCT
ftr-484	1280	1	we	we	PRON
ftr-484	1280	2	must	must	AUX
ftr-484	1280	3	resolve	resolve	VERB
ftr-484	1280	4	this	this	DET
ftr-484	1280	5	problem	problem	NOUN
ftr-484	1280	6	before	before	ADP
ftr-484	1280	7	permitting	permit	VERB
ftr-484	1280	8	any	any	DET
ftr-484	1280	9	such	such	ADJ
ftr-484	1280	10	extension	extension	NOUN
ftr-484	1280	11	[	[	X
ftr-484	1280	12	of	of	ADP
ftr-484	1280	13	bls	bls	ADJ
ftr-484	1280	14	indexes	index	NOUN
ftr-484	1280	15	to	to	ADP
ftr-484	1280	16	taxpayers	taxpayer	NOUN
ftr-484	1280	17	other	other	ADJ
ftr-484	1280	18	than	than	ADP
ftr-484	1280	19	retailers	retailer	NOUN
ftr-484	1280	20	]	]	PUNCT
ftr-484	1280	21	.	.	PUNCT
ftr-484	1280	22	"	"	PUNCT
ftr-484	1281	1	i	i	PRON
ftr-484	1281	2	d.	d.	PROPN
ftr-484	1281	3	at	at	ADP
ftr-484	1281	4	11	11	NUM
ftr-484	1281	5	.	.	PUNCT
ftr-484	1281	6	210	210	NUM
ftr-484	1281	7	.	.	PUNCT
ftr-484	1282	1	i	i	PRON
ftr-484	1282	2	d.	d.	PROPN
ftr-484	1282	3	at	at	ADP
ftr-484	1282	4	12	12	NUM
ftr-484	1282	5	.	.	PUNCT
ftr-484	1283	1	211	211	NUM
ftr-484	1283	2	.	.	X
ftr-484	1284	1	46	46	NUM
ftr-484	1284	2	fed	fed	PROPN
ftr-484	1284	3	.	.	PUNCT
ftr-484	1285	1	reg	reg	NOUN
ftr-484	1285	2	.	.	PUNCT
ftr-484	1286	1	3912	3912	NUM
ftr-484	1286	2	(	(	PUNCT
ftr-484	1286	3	1981	1981	NUM
ftr-484	1286	4	)	)	PUNCT
ftr-484	1286	5	.	.	PUNCT
ftr-484	1287	1	212	212	NUM
ftr-484	1287	2	.	.	PUNCT
ftr-484	1287	3	see	see	VERB
ftr-484	1287	4	i	i	PRON
ftr-484	1287	5	d.	d.	PROPN
ftr-484	1287	6	at	at	ADP
ftr-484	1287	7	757	757	NUM
ftr-484	1287	8	.	.	PUNCT
ftr-484	1288	1	1995	1995	NUM
ftr-484	1288	2	]	]	PUNCT
ftr-484	1288	3	florida	florida	PROPN
ftr-484	1288	4	tax	tax	PROPN
ftr-484	1288	5	review	review	NOUN
ftr-484	1288	6	secretary	secretary	NOUN
ftr-484	1288	7	"	"	PUNCT
ftr-484	1288	8	for	for	ADP
ftr-484	1288	9	the	the	DET
ftr-484	1288	10	purposes	purpose	NOUN
ftr-484	1288	11	of	of	ADP
ftr-484	1288	12	implementing	implement	VERB
ftr-484	1288	13	the	the	DET
ftr-484	1288	14	lifo	lifo	NOUN
ftr-484	1288	15	method.213	method.213	NOUN
ftr-484	1288	16	final	final	ADJ
ftr-484	1288	17	regulations	regulation	NOUN
ftr-484	1288	18	were	be	AUX
ftr-484	1288	19	issued	issue	VERB
ftr-484	1288	20	under	under	ADP
ftr-484	1288	21	this	this	DET
ftr-484	1288	22	provision	provision	NOUN
ftr-484	1288	23	on	on	ADP
ftr-484	1288	24	march	march	PROPN
ftr-484	1288	25	1	1	NUM
ftr-484	1288	26	,	,	PUNCT
ftr-484	1288	27	1982.214	1982.214	NUM
ftr-484	1288	28	in	in	ADP
ftr-484	1288	29	addition	addition	NOUN
ftr-484	1288	30	to	to	ADP
ftr-484	1288	31	enacting	enact	VERB
ftr-484	1288	32	section	section	NOUN
ftr-484	1288	33	472(f	472(f	PROPN
ftr-484	1288	34	)	)	PUNCT
ftr-484	1288	35	,	,	PUNCT
ftr-484	1288	36	congress	congress	PROPN
ftr-484	1288	37	responded	respond	VERB
ftr-484	1288	38	to	to	ADP
ftr-484	1288	39	two	two	NUM
ftr-484	1288	40	other	other	ADJ
ftr-484	1288	41	concerns	concern	NOUN
ftr-484	1288	42	raised	raise	VERB
ftr-484	1288	43	in	in	ADP
ftr-484	1288	44	the	the	DET
ftr-484	1288	45	1980	1980	NUM
ftr-484	1288	46	report	report	NOUN
ftr-484	1288	47	.	.	PUNCT
ftr-484	1289	1	it	it	PRON
ftr-484	1289	2	added	add	VERB
ftr-484	1289	3	section	section	NOUN
ftr-484	1289	4	472(d	472(d	PROPN
ftr-484	1289	5	)	)	PUNCT
ftr-484	1289	6	to	to	ADP
ftr-484	1289	7	the	the	DET
ftr-484	1289	8	code	code	NOUN
ftr-484	1289	9	,	,	PUNCT
ftr-484	1289	10	which	which	PRON
ftr-484	1289	11	permits	permit	VERB
ftr-484	1289	12	market	market	NOUN
ftr-484	1289	13	writedowns	writedown	NOUN
ftr-484	1289	14	restored	restore	VERB
ftr-484	1289	15	to	to	ADP
ftr-484	1289	16	income	income	NOUN
ftr-484	1289	17	as	as	ADP
ftr-484	1289	18	a	a	DET
ftr-484	1289	19	result	result	NOUN
ftr-484	1289	20	of	of	ADP
ftr-484	1289	21	electing	elect	VERB
ftr-484	1289	22	the	the	DET
ftr-484	1289	23	lifo	lifo	NOUN
ftr-484	1289	24	method	method	NOUN
ftr-484	1289	25	to	to	PART
ftr-484	1289	26	be	be	AUX
ftr-484	1289	27	spread	spread	VERB
ftr-484	1289	28	over	over	ADP
ftr-484	1289	29	three	three	NUM
ftr-484	1289	30	years.215	years.215	NOUN
ftr-484	1289	31	in	in	ADP
ftr-484	1289	32	addition	addition	NOUN
ftr-484	1289	33	,	,	PUNCT
ftr-484	1289	34	it	it	PRON
ftr-484	1289	35	added	add	VERB
ftr-484	1289	36	section	section	NOUN
ftr-484	1289	37	474	474	NUM
ftr-484	1289	38	,	,	PUNCT
ftr-484	1289	39	which	which	PRON
ftr-484	1289	40	allowed	allow	VERB
ftr-484	1289	41	some	some	DET
ftr-484	1289	42	small	small	ADJ
ftr-484	1289	43	businesses	business	NOUN
ftr-484	1289	44	to	to	PART
ftr-484	1289	45	use	use	VERB
ftr-484	1289	46	a	a	DET
ftr-484	1289	47	single	single	ADJ
ftr-484	1289	48	lifo	lifo	NOUN
ftr-484	1289	49	pool	pool	NOUN
ftr-484	1289	50	,	,	PUNCT
ftr-484	1289	51	instead	instead	ADV
ftr-484	1289	52	of	of	ADP
ftr-484	1289	53	multiple	multiple	ADJ
ftr-484	1289	54	pools	pool	NOUN
ftr-484	1289	55	as	as	SCONJ
ftr-484	1289	56	may	may	AUX
ftr-484	1289	57	otherwise	otherwise	ADV
ftr-484	1289	58	be	be	AUX
ftr-484	1289	59	required	require	VERB
ftr-484	1289	60	under	under	ADP
ftr-484	1289	61	the	the	DET
ftr-484	1289	62	regulations.216	regulations.216	NOUN
ftr-484	1289	63	in	in	ADP
ftr-484	1289	64	1986	1986	NUM
ftr-484	1289	65	,	,	PUNCT
ftr-484	1289	66	congress	congress	PROPN
ftr-484	1289	67	attempted	attempt	VERB
ftr-484	1289	68	more	more	ADV
ftr-484	1289	69	comprehensive	comprehensive	ADJ
ftr-484	1289	70	relief	relief	NOUN
ftr-484	1289	71	for	for	ADP
ftr-484	1289	72	small	small	ADJ
ftr-484	1289	73	businesses	business	NOUN
ftr-484	1289	74	by	by	ADP
ftr-484	1289	75	effectively	effectively	ADV
ftr-484	1289	76	repealing	repeal	VERB
ftr-484	1289	77	old	old	ADJ
ftr-484	1289	78	section	section	NOUN
ftr-484	1289	79	474	474	NUM
ftr-484	1289	80	and	and	CCONJ
ftr-484	1289	81	adding	add	VERB
ftr-484	1289	82	a	a	DET
ftr-484	1289	83	new	new	ADJ
ftr-484	1289	84	section	section	NOUN
ftr-484	1289	85	474	474	NUM
ftr-484	1289	86	,	,	PUNCT
ftr-484	1289	87	entitled	entitle	VERB
ftr-484	1289	88	"	"	PUNCT
ftr-484	1289	89	simplified	simplified	ADJ
ftr-484	1289	90	dollar	dollar	NOUN
ftr-484	1289	91	-	-	PUNCT
ftr-484	1289	92	value	value	NOUN
ftr-484	1289	93	lifo	lifo	NOUN
ftr-484	1289	94	method	method	NOUN
ftr-484	1289	95	for	for	ADP
ftr-484	1289	96	certain	certain	ADJ
ftr-484	1289	97	small	small	ADJ
ftr-484	1289	98	businesses	business	NOUN
ftr-484	1289	99	.	.	PUNCT
ftr-484	1290	1	'	'	NUM
ftr-484	1290	2	217	217	NUM
ftr-484	1290	3	as	as	SCONJ
ftr-484	1290	4	indicated	indicate	VERB
ftr-484	1290	5	by	by	ADP
ftr-484	1290	6	the	the	DET
ftr-484	1290	7	joint	joint	PROPN
ftr-484	1290	8	committee	committee	NOUN
ftr-484	1290	9	staff	staff	NOUN
ftr-484	1290	10	,	,	PUNCT
ftr-484	1290	11	past	past	ADJ
ftr-484	1290	12	simplification	simplification	NOUN
ftr-484	1290	13	efforts	effort	NOUN
ftr-484	1290	14	for	for	ADP
ftr-484	1290	15	small	small	ADJ
ftr-484	1290	16	businesses	business	NOUN
ftr-484	1290	17	were	be	AUX
ftr-484	1290	18	inadequate	inadequate	ADJ
ftr-484	1290	19	:	:	PUNCT
ftr-484	1290	20	the	the	DET
ftr-484	1290	21	congress	congress	PROPN
ftr-484	1290	22	believed	believe	VERB
ftr-484	1290	23	...	...	PUNCT
ftr-484	1290	24	that	that	SCONJ
ftr-484	1290	25	the	the	DET
ftr-484	1290	26	complexity	complexity	NOUN
ftr-484	1290	27	and	and	CCONJ
ftr-484	1290	28	greater	great	ADJ
ftr-484	1290	29	costs	cost	NOUN
ftr-484	1290	30	of	of	ADP
ftr-484	1290	31	compliance	compliance	NOUN
ftr-484	1290	32	associated	associate	VERB
ftr-484	1290	33	with	with	ADP
ftr-484	1290	34	the	the	DET
ftr-484	1290	35	lifo	lifo	NOUN
ftr-484	1290	36	method	method	NOUN
ftr-484	1290	37	,	,	PUNCT
ftr-484	1290	38	including	include	VERB
ftr-484	1290	39	the	the	DET
ftr-484	1290	40	dollar	dollar	NOUN
ftr-484	1290	41	-	-	PUNCT
ftr-484	1290	42	value	value	NOUN
ftr-484	1290	43	lifo	lifo	NOUN
ftr-484	1290	44	method	method	NOUN
ftr-484	1290	45	,	,	PUNCT
ftr-484	1290	46	discouraged	discourage	VERB
ftr-484	1290	47	some	some	DET
ftr-484	1290	48	smaller	small	ADJ
ftr-484	1290	49	taxpayers	taxpayer	NOUN
ftr-484	1290	50	from	from	ADP
ftr-484	1290	51	using	use	VERB
ftr-484	1290	52	the	the	DET
ftr-484	1290	53	lifo	lifo	NOUN
ftr-484	1290	54	method	method	NOUN
ftr-484	1290	55	in	in	ADP
ftr-484	1290	56	accounting	account	VERB
ftr-484	1290	57	for	for	ADP
ftr-484	1290	58	their	their	PRON
ftr-484	1290	59	inventories	inventory	NOUN
ftr-484	1290	60	.	.	PUNCT
ftr-484	1291	1	the	the	DET
ftr-484	1291	2	congress	congress	PROPN
ftr-484	1291	3	believed	believe	VERB
ftr-484	1291	4	that	that	SCONJ
ftr-484	1291	5	the	the	DET
ftr-484	1291	6	lifo	lifo	NOUN
ftr-484	1291	7	method	method	NOUN
ftr-484	1291	8	should	should	AUX
ftr-484	1291	9	be	be	AUX
ftr-484	1291	10	simplified	simplify	VERB
ftr-484	1291	11	for	for	ADP
ftr-484	1291	12	smaller	small	ADJ
ftr-484	1291	13	taxpayers	taxpayer	NOUN
ftr-484	1291	14	so	so	SCONJ
ftr-484	1291	15	that	that	SCONJ
ftr-484	1291	16	the	the	DET
ftr-484	1291	17	use	use	NOUN
ftr-484	1291	18	of	of	ADP
ftr-484	1291	19	the	the	DET
ftr-484	1291	20	method	method	NOUN
ftr-484	1291	21	will	will	AUX
ftr-484	1291	22	be	be	AUX
ftr-484	1291	23	practical	practical	ADJ
ftr-484	1291	24	for	for	ADP
ftr-484	1291	25	all	all	DET
ftr-484	1291	26	taxpayers.218	taxpayers.218	NOUN
ftr-484	1291	27	as	as	SCONJ
ftr-484	1291	28	discussed	discuss	VERB
ftr-484	1291	29	below	below	ADV
ftr-484	1291	30	,	,	PUNCT
ftr-484	1291	31	although	although	SCONJ
ftr-484	1291	32	the	the	DET
ftr-484	1291	33	simplified	simplified	ADJ
ftr-484	1291	34	method	method	NOUN
ftr-484	1291	35	in	in	ADP
ftr-484	1291	36	current	current	ADJ
ftr-484	1291	37	section	section	NOUN
ftr-484	1291	38	474	474	NUM
ftr-484	1291	39	may	may	AUX
ftr-484	1291	40	have	have	VERB
ftr-484	1291	41	alleviated	alleviate	VERB
ftr-484	1291	42	complexities	complexity	NOUN
ftr-484	1291	43	of	of	ADP
ftr-484	1291	44	lifo	lifo	NOUN
ftr-484	1291	45	for	for	ADP
ftr-484	1291	46	some	some	DET
ftr-484	1291	47	small	small	ADJ
ftr-484	1291	48	taxpayers	taxpayer	NOUN
ftr-484	1291	49	,	,	PUNCT
ftr-484	1291	50	many	many	ADJ
ftr-484	1291	51	taxpayers	taxpayer	NOUN
ftr-484	1291	52	ineligible	ineligible	ADJ
ftr-484	1291	53	to	to	PART
ftr-484	1291	54	adopt	adopt	VERB
ftr-484	1291	55	that	that	DET
ftr-484	1291	56	method	method	NOUN
ftr-484	1291	57	still	still	ADV
ftr-484	1291	58	have	have	VERB
ftr-484	1291	59	no	no	DET
ftr-484	1291	60	meaningful	meaningful	ADJ
ftr-484	1291	61	alternative	alternative	NOUN
ftr-484	1291	62	to	to	ADP
ftr-484	1291	63	internally	internally	ADV
ftr-484	1291	64	generated	generate	VERB
ftr-484	1291	65	indexes	index	NOUN
ftr-484	1291	66	.	.	PUNCT
ftr-484	1292	1	213	213	NUM
ftr-484	1292	2	.	.	PUNCT
ftr-484	1292	3	erta	erta	NOUN
ftr-484	1292	4	1981	1981	NUM
ftr-484	1292	5	,	,	PUNCT
ftr-484	1292	6	supra	supra	PROPN
ftr-484	1292	7	note	note	PROPN
ftr-484	1292	8	199	199	NUM
ftr-484	1292	9	,	,	PUNCT
ftr-484	1292	10	§	§	PROPN
ftr-484	1292	11	235	235	NUM
ftr-484	1292	12	,	,	PUNCT
ftr-484	1292	13	95	95	NUM
ftr-484	1292	14	stat	stat	NOUN
ftr-484	1292	15	.	.	PUNCT
ftr-484	1293	1	at	at	ADP
ftr-484	1293	2	252	252	NUM
ftr-484	1293	3	.	.	PUNCT
ftr-484	1294	1	214	214	NUM
ftr-484	1294	2	.	.	PUNCT
ftr-484	1295	1	t.d	t.d	X
ftr-484	1295	2	.	.	PROPN
ftr-484	1295	3	7814	7814	NUM
ftr-484	1295	4	1982	1982	NUM
ftr-484	1295	5	-	-	SYM
ftr-484	1295	6	1	1	NUM
ftr-484	1295	7	c.b	c.b	PROPN
ftr-484	1295	8	.	.	PROPN
ftr-484	1295	9	84	84	NUM
ftr-484	1295	10	.	.	PUNCT
ftr-484	1296	1	215	215	NUM
ftr-484	1296	2	.	.	PUNCT
ftr-484	1297	1	previously	previously	ADV
ftr-484	1297	2	,	,	PUNCT
ftr-484	1297	3	taxpayers	taxpayer	NOUN
ftr-484	1297	4	that	that	PRON
ftr-484	1297	5	had	have	AUX
ftr-484	1297	6	taken	take	VERB
ftr-484	1297	7	market	market	NOUN
ftr-484	1297	8	writedowns	writedown	NOUN
ftr-484	1297	9	had	have	VERB
ftr-484	1297	10	to	to	PART
ftr-484	1297	11	restore	restore	VERB
ftr-484	1297	12	the	the	DET
ftr-484	1297	13	writedowns	writedown	NOUN
ftr-484	1297	14	entirely	entirely	ADV
ftr-484	1297	15	in	in	ADP
ftr-484	1297	16	the	the	DET
ftr-484	1297	17	year	year	NOUN
ftr-484	1297	18	they	they	PRON
ftr-484	1297	19	elected	elect	VERB
ftr-484	1297	20	lifo	lifo	NOUN
ftr-484	1297	21	.	.	PUNCT
ftr-484	1298	1	report	report	NOUN
ftr-484	1298	2	on	on	ADP
ftr-484	1298	3	inventory	inventory	NOUN
ftr-484	1298	4	accounting	accounting	NOUN
ftr-484	1298	5	,	,	PUNCT
ftr-484	1298	6	supra	supra	PROPN
ftr-484	1298	7	note	note	NOUN
ftr-484	1298	8	203	203	NUM
ftr-484	1298	9	,	,	PUNCT
ftr-484	1298	10	at	at	ADP
ftr-484	1298	11	15	15	NUM
ftr-484	1298	12	.	.	PUNCT
ftr-484	1299	1	this	this	PRON
ftr-484	1299	2	was	be	AUX
ftr-484	1299	3	thought	think	VERB
ftr-484	1299	4	to	to	PART
ftr-484	1299	5	create	create	VERB
ftr-484	1299	6	an	an	DET
ftr-484	1299	7	initial	initial	ADJ
ftr-484	1299	8	penalty	penalty	NOUN
ftr-484	1299	9	that	that	PRON
ftr-484	1299	10	inhibited	inhibit	VERB
ftr-484	1299	11	the	the	DET
ftr-484	1299	12	election	election	NOUN
ftr-484	1299	13	of	of	ADP
ftr-484	1299	14	lifo	lifo	NOUN
ftr-484	1299	15	.	.	PUNCT
ftr-484	1300	1	i	i	PRON
ftr-484	1300	2	d.	d.	PROPN
ftr-484	1300	3	at	at	ADP
ftr-484	1300	4	23	23	NUM
ftr-484	1300	5	.	.	PUNCT
ftr-484	1301	1	216	216	NUM
ftr-484	1301	2	.	.	PUNCT
ftr-484	1302	1	see	see	VERB
ftr-484	1302	2	erta	erta	PROPN
ftr-484	1302	3	1981	1981	NUM
ftr-484	1302	4	,	,	PUNCT
ftr-484	1302	5	supra	supra	PROPN
ftr-484	1302	6	note	note	PROPN
ftr-484	1302	7	199	199	NUM
ftr-484	1302	8	,	,	PUNCT
ftr-484	1302	9	§	§	PROPN
ftr-484	1302	10	237	237	NUM
ftr-484	1302	11	,	,	PUNCT
ftr-484	1302	12	95	95	NUM
ftr-484	1302	13	stat	stat	NOUN
ftr-484	1302	14	.	.	PUNCT
ftr-484	1303	1	at	at	ADP
ftr-484	1303	2	252	252	NUM
ftr-484	1303	3	-	-	SYM
ftr-484	1303	4	53	53	NUM
ftr-484	1303	5	.	.	PUNCT
ftr-484	1304	1	as	as	ADP
ftr-484	1304	2	to	to	ADP
ftr-484	1304	3	the	the	DET
ftr-484	1304	4	pooling	pooling	NOUN
ftr-484	1304	5	rules	rule	NOUN
ftr-484	1304	6	,	,	PUNCT
ftr-484	1304	7	see	see	VERB
ftr-484	1304	8	generally	generally	ADV
ftr-484	1304	9	regs	reg	NOUN
ftr-484	1304	10	.	.	PUNCT
ftr-484	1305	1	§	§	PROPN
ftr-484	1305	2	1.472	1.472	NUM
ftr-484	1305	3	-	-	SYM
ftr-484	1305	4	8(b	8(b	NUM
ftr-484	1305	5	)	)	PUNCT
ftr-484	1305	6	.	.	PUNCT
ftr-484	1306	1	the	the	DET
ftr-484	1306	2	senate	senate	PROPN
ftr-484	1306	3	version	version	NOUN
ftr-484	1306	4	of	of	ADP
ftr-484	1306	5	this	this	DET
ftr-484	1306	6	bill	bill	NOUN
ftr-484	1306	7	would	would	AUX
ftr-484	1306	8	also	also	ADV
ftr-484	1306	9	have	have	AUX
ftr-484	1306	10	allowed	allow	VERB
ftr-484	1306	11	taxpayers	taxpayer	NOUN
ftr-484	1306	12	to	to	PART
ftr-484	1306	13	elect	elect	VERB
ftr-484	1306	14	to	to	PART
ftr-484	1306	15	use	use	VERB
ftr-484	1306	16	the	the	DET
ftr-484	1306	17	link	link	NOUN
ftr-484	1306	18	-	-	PUNCT
ftr-484	1306	19	chain	chain	NOUN
ftr-484	1306	20	or	or	CCONJ
ftr-484	1306	21	indexing	indexing	NOUN
ftr-484	1306	22	method	method	NOUN
ftr-484	1306	23	"	"	PUNCT
ftr-484	1306	24	without	without	ADP
ftr-484	1306	25	showing	show	VERB
ftr-484	1306	26	that	that	SCONJ
ftr-484	1306	27	any	any	DET
ftr-484	1306	28	other	other	ADJ
ftr-484	1306	29	method	method	NOUN
ftr-484	1306	30	of	of	ADP
ftr-484	1306	31	computing	compute	VERB
ftr-484	1306	32	dollar	dollar	NOUN
ftr-484	1306	33	-	-	PUNCT
ftr-484	1306	34	value	value	NOUN
ftr-484	1306	35	lifo	lifo	NOUN
ftr-484	1306	36	inventory	inventory	NOUN
ftr-484	1306	37	is	be	AUX
ftr-484	1306	38	unsuitable	unsuitable	ADJ
ftr-484	1306	39	or	or	CCONJ
ftr-484	1306	40	impractical	impractical	ADJ
ftr-484	1306	41	.	.	PUNCT
ftr-484	1306	42	"	"	PUNCT
ftr-484	1307	1	however	however	ADV
ftr-484	1307	2	,	,	PUNCT
ftr-484	1307	3	this	this	DET
ftr-484	1307	4	provision	provision	NOUN
ftr-484	1307	5	was	be	AUX
ftr-484	1307	6	not	not	PART
ftr-484	1307	7	included	include	VERB
ftr-484	1307	8	in	in	ADP
ftr-484	1307	9	the	the	DET
ftr-484	1307	10	legislation	legislation	NOUN
ftr-484	1307	11	as	as	SCONJ
ftr-484	1307	12	enacted	enact	VERB
ftr-484	1307	13	.	.	PUNCT
ftr-484	1308	1	see	see	VERB
ftr-484	1308	2	h.r	h.r	PROPN
ftr-484	1308	3	.	.	PROPN
ftr-484	1308	4	conf	conf	PROPN
ftr-484	1308	5	.	.	PUNCT
ftr-484	1309	1	rep	rep	PROPN
ftr-484	1309	2	.	.	PROPN
ftr-484	1309	3	no	no	PROPN
ftr-484	1309	4	.	.	NOUN
ftr-484	1309	5	215	215	NUM
ftr-484	1309	6	,	,	PUNCT
ftr-484	1309	7	97th	97th	ADJ
ftr-484	1309	8	cong	cong	NOUN
ftr-484	1309	9	.	.	PUNCT
ftr-484	1309	10	,	,	PUNCT
ftr-484	1309	11	1st	1st	ADJ
ftr-484	1309	12	sess	sess	NOUN
ftr-484	1309	13	.	.	PUNCT
ftr-484	1310	1	226	226	NUM
ftr-484	1310	2	-	-	SYM
ftr-484	1310	3	27	27	NUM
ftr-484	1310	4	(	(	PUNCT
ftr-484	1310	5	1981	1981	NUM
ftr-484	1310	6	)	)	PUNCT
ftr-484	1310	7	,	,	PUNCT
ftr-484	1310	8	reprinted	reprint	VERB
ftr-484	1310	9	in	in	ADP
ftr-484	1310	10	1981	1981	NUM
ftr-484	1310	11	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-484	1310	12	.	.	PUNCT
ftr-484	1311	1	at	at	ADP
ftr-484	1311	2	315	315	NUM
ftr-484	1311	3	-	-	SYM
ftr-484	1311	4	16	16	NUM
ftr-484	1311	5	.	.	PUNCT
ftr-484	1312	1	217	217	NUM
ftr-484	1312	2	.	.	PUNCT
ftr-484	1313	1	tax	tax	NOUN
ftr-484	1313	2	reform	reform	PROPN
ftr-484	1313	3	act	act	NOUN
ftr-484	1313	4	of	of	ADP
ftr-484	1313	5	1986	1986	NUM
ftr-484	1313	6	,	,	PUNCT
ftr-484	1313	7	pub	pub	NOUN
ftr-484	1313	8	.	.	PUNCT
ftr-484	1314	1	l.	l.	PROPN
ftr-484	1314	2	no	no	INTJ
ftr-484	1314	3	.	.	PROPN
ftr-484	1315	1	99	99	NUM
ftr-484	1315	2	-	-	SYM
ftr-484	1315	3	514	514	NUM
ftr-484	1315	4	,	,	PUNCT
ftr-484	1315	5	§	§	PROPN
ftr-484	1315	6	802	802	NUM
ftr-484	1315	7	,	,	PUNCT
ftr-484	1315	8	100	100	NUM
ftr-484	1315	9	stat	stat	NOUN
ftr-484	1315	10	.	.	PUNCT
ftr-484	1316	1	2085	2085	NUM
ftr-484	1316	2	,	,	PUNCT
ftr-484	1316	3	2348	2348	NUM
ftr-484	1316	4	.	.	PUNCT
ftr-484	1317	1	218	218	NUM
ftr-484	1317	2	.	.	PUNCT
ftr-484	1318	1	staff	staff	NOUN
ftr-484	1318	2	of	of	ADP
ftr-484	1318	3	joint	joint	ADJ
ftr-484	1318	4	committee	committee	NOUN
ftr-484	1318	5	on	on	ADP
ftr-484	1318	6	taxation	taxation	NOUN
ftr-484	1318	7	,	,	PUNCT
ftr-484	1318	8	100th	100th	ADJ
ftr-484	1318	9	cong	cong	NOUN
ftr-484	1318	10	.	.	PROPN
ftr-484	1318	11	,	,	PUNCT
ftr-484	1318	12	ist	ist	NOUN
ftr-484	1318	13	sess	sess	NOUN
ftr-484	1318	14	.	.	PUNCT
ftr-484	1319	1	,	,	PUNCT
ftr-484	1319	2	general	general	ADJ
ftr-484	1319	3	explanation	explanation	NOUN
ftr-484	1319	4	of	of	ADP
ftr-484	1319	5	the	the	DET
ftr-484	1319	6	tax	tax	NOUN
ftr-484	1319	7	reform	reform	NOUN
ftr-484	1319	8	act	act	NOUN
ftr-484	1319	9	of	of	ADP
ftr-484	1319	10	1986	1986	NUM
ftr-484	1319	11	,	,	PUNCT
ftr-484	1319	12	at	at	ADP
ftr-484	1319	13	482	482	NUM
ftr-484	1319	14	(	(	PUNCT
ftr-484	1319	15	1987	1987	NUM
ftr-484	1319	16	)	)	PUNCT
ftr-484	1319	17	.	.	PUNCT
ftr-484	1320	1	[	[	X
ftr-484	1320	2	vol	vol	NOUN
ftr-484	1320	3	2:10	2:10	NUM
ftr-484	1320	4	demvstifing	demvstife	VERB
ftr-484	1320	5	lifo	lifo	NOUN
ftr-484	1320	6	b.	b.	PROPN
ftr-484	1320	7	inventory	inventory	NOUN
ftr-484	1320	8	price	price	NOUN
ftr-484	1320	9	index	index	NOUN
ftr-484	1320	10	computation	computation	NOUN
ftr-484	1320	11	(	(	PUNCT
ftr-484	1320	12	ipic	ipic	NOUN
ftr-484	1320	13	)	)	PUNCT
ftr-484	1320	14	method	method	NOUN
ftr-484	1320	15	the	the	DET
ftr-484	1320	16	regulations	regulation	NOUN
ftr-484	1320	17	now	now	ADV
ftr-484	1320	18	have	have	VERB
ftr-484	1320	19	rules	rule	NOUN
ftr-484	1320	20	designed	design	VERB
ftr-484	1320	21	to	to	PART
ftr-484	1320	22	allow	allow	VERB
ftr-484	1320	23	computation	computation	NOUN
ftr-484	1320	24	of	of	ADP
ftr-484	1320	25	lifo	lifo	NOUN
ftr-484	1320	26	indexes	index	NOUN
ftr-484	1320	27	based	base	VERB
ftr-484	1320	28	on	on	ADP
ftr-484	1320	29	consumer	consumer	NOUN
ftr-484	1320	30	or	or	CCONJ
ftr-484	1320	31	producer	producer	NOUN
ftr-484	1320	32	price	price	NOUN
ftr-484	1320	33	indexes	index	NOUN
ftr-484	1320	34	developed	develop	VERB
ftr-484	1320	35	by	by	ADP
ftr-484	1320	36	the	the	DET
ftr-484	1320	37	bureau	bureau	PROPN
ftr-484	1320	38	of	of	ADP
ftr-484	1320	39	labor	labor	PROPN
ftr-484	1320	40	statistics	statistic	NOUN
ftr-484	1320	41	(	(	PUNCT
ftr-484	1320	42	bls	bls	PROPN
ftr-484	1320	43	)	)	PUNCT
ftr-484	1320	44	.	.	PUNCT
ftr-484	1321	1	a	a	DET
ftr-484	1321	2	taxpayer	taxpayer	NOUN
ftr-484	1321	3	applying	apply	VERB
ftr-484	1321	4	this	this	DET
ftr-484	1321	5	method	method	NOUN
ftr-484	1321	6	,	,	PUNCT
ftr-484	1321	7	which	which	PRON
ftr-484	1321	8	is	be	AUX
ftr-484	1321	9	called	call	VERB
ftr-484	1321	10	the	the	DET
ftr-484	1321	11	"	"	PUNCT
ftr-484	1321	12	inventory	inventory	NOUN
ftr-484	1321	13	price	price	NOUN
ftr-484	1321	14	index	index	NOUN
ftr-484	1321	15	computation	computation	NOUN
ftr-484	1321	16	method	method	NOUN
ftr-484	1321	17	"	"	PUNCT
ftr-484	1321	18	(	(	PUNCT
ftr-484	1321	19	ipic	ipic	NOUN
ftr-484	1321	20	method),1	method),1	X
ftr-484	1321	21	9	9	NUM
ftr-484	1321	22	must	must	AUX
ftr-484	1321	23	follow	follow	VERB
ftr-484	1321	24	several	several	ADJ
ftr-484	1321	25	steps	step	NOUN
ftr-484	1321	26	to	to	PART
ftr-484	1321	27	compute	compute	VERB
ftr-484	1321	28	its	its	PRON
ftr-484	1321	29	lifo	lifo	NOUN
ftr-484	1321	30	index	index	NOUN
ftr-484	1321	31	.	.	PUNCT
ftr-484	1322	1	in	in	ADP
ftr-484	1322	2	general	general	ADJ
ftr-484	1322	3	,	,	PUNCT
ftr-484	1322	4	these	these	DET
ftr-484	1322	5	steps	step	NOUN
ftr-484	1322	6	involve	involve	VERB
ftr-484	1322	7	(	(	PUNCT
ftr-484	1322	8	1	1	X
ftr-484	1322	9	)	)	PUNCT
ftr-484	1322	10	categorizing	categorize	VERB
ftr-484	1322	11	inventory	inventory	NOUN
ftr-484	1322	12	,	,	PUNCT
ftr-484	1322	13	(	(	PUNCT
ftr-484	1322	14	2	2	X
ftr-484	1322	15	)	)	PUNCT
ftr-484	1322	16	assigning	assign	VERB
ftr-484	1322	17	indexes	index	NOUN
ftr-484	1322	18	,	,	PUNCT
ftr-484	1322	19	and	and	CCONJ
ftr-484	1322	20	(	(	PUNCT
ftr-484	1322	21	3	3	X
ftr-484	1322	22	)	)	PUNCT
ftr-484	1322	23	computing	compute	VERB
ftr-484	1322	24	a	a	DET
ftr-484	1322	25	composite	composite	ADJ
ftr-484	1322	26	index	index	NOUN
ftr-484	1322	27	for	for	ADP
ftr-484	1322	28	each	each	DET
ftr-484	1322	29	pool	pool	NOUN
ftr-484	1322	30	,	,	PUNCT
ftr-484	1322	31	which	which	PRON
ftr-484	1322	32	may	may	AUX
ftr-484	1322	33	involve	involve	VERB
ftr-484	1322	34	two	two	NUM
ftr-484	1322	35	further	further	ADJ
ftr-484	1322	36	adjustments	adjustment	NOUN
ftr-484	1322	37	:	:	PUNCT
ftr-484	1322	38	(	(	PUNCT
ftr-484	1322	39	a	a	X
ftr-484	1322	40	)	)	PUNCT
ftr-484	1322	41	applying	apply	VERB
ftr-484	1322	42	a	a	DET
ftr-484	1322	43	so	so	ADV
ftr-484	1322	44	-	-	PUNCT
ftr-484	1322	45	called	call	VERB
ftr-484	1322	46	"	"	PUNCT
ftr-484	1322	47	80	80	NUM
ftr-484	1322	48	%	%	NOUN
ftr-484	1322	49	limitation	limitation	NOUN
ftr-484	1322	50	"	"	PUNCT
ftr-484	1322	51	and	and	CCONJ
ftr-484	1322	52	(	(	PUNCT
ftr-484	1322	53	b	b	X
ftr-484	1322	54	)	)	PUNCT
ftr-484	1322	55	adjusting	adjust	VERB
ftr-484	1322	56	indexes	index	NOUN
ftr-484	1322	57	to	to	ADP
ftr-484	1322	58	a	a	DET
ftr-484	1322	59	cost	cost	NOUN
ftr-484	1322	60	price	price	NOUN
ftr-484	1322	61	basis	basis	NOUN
ftr-484	1322	62	.	.	PUNCT
ftr-484	1323	1	each	each	PRON
ftr-484	1323	2	of	of	ADP
ftr-484	1323	3	these	these	DET
ftr-484	1323	4	steps	step	NOUN
ftr-484	1323	5	is	be	AUX
ftr-484	1323	6	discussed	discuss	VERB
ftr-484	1323	7	below	below	ADV
ftr-484	1323	8	.	.	PUNCT
ftr-484	1324	1	1	1	X
ftr-484	1324	2	.	.	X
ftr-484	1324	3	categorizing	categorize	VERB
ftr-484	1324	4	inventory.-the	inventory.-the	NOUN
ftr-484	1324	5	taxpayer	taxpayer	NOUN
ftr-484	1324	6	must	must	AUX
ftr-484	1324	7	classify	classify	VERB
ftr-484	1324	8	its	its	PRON
ftr-484	1324	9	inventory	inventory	NOUN
ftr-484	1324	10	according	accord	VERB
ftr-484	1324	11	to	to	ADP
ftr-484	1324	12	detailed	detailed	ADJ
ftr-484	1324	13	listings	listing	NOUN
ftr-484	1324	14	in	in	ADP
ftr-484	1324	15	the	the	DET
ftr-484	1324	16	"	"	PUNCT
ftr-484	1324	17	cpi	cpi	PROPN
ftr-484	1324	18	detailed	detailed	ADJ
ftr-484	1324	19	report	report	NOUN
ftr-484	1324	20	"	"	PUNCT
ftr-484	1324	21	or	or	CCONJ
ftr-484	1324	22	in	in	ADP
ftr-484	1324	23	"	"	PUNCT
ftr-484	1324	24	producer	producer	NOUN
ftr-484	1324	25	prices	price	NOUN
ftr-484	1324	26	and	and	CCONJ
ftr-484	1324	27	price	price	NOUN
ftr-484	1324	28	indexes	index	NOUN
ftr-484	1324	29	,	,	PUNCT
ftr-484	1324	30	"	"	PUNCT
ftr-484	1324	31	which	which	PRON
ftr-484	1324	32	are	be	AUX
ftr-484	1324	33	published	publish	VERB
ftr-484	1324	34	index	index	NOUN
ftr-484	1324	35	series	series	NOUN
ftr-484	1324	36	developed	develop	VERB
ftr-484	1324	37	by	by	ADP
ftr-484	1324	38	bls	bls	PROPN
ftr-484	1324	39	.	.	PUNCT
ftr-484	1325	1	manufacturers	manufacturer	NOUN
ftr-484	1325	2	,	,	PUNCT
ftr-484	1325	3	processors	processor	NOUN
ftr-484	1325	4	,	,	PUNCT
ftr-484	1325	5	wholesalers	wholesaler	NOUN
ftr-484	1325	6	,	,	PUNCT
ftr-484	1325	7	jobbers	jobber	NOUN
ftr-484	1325	8	,	,	PUNCT
ftr-484	1325	9	and	and	CCONJ
ftr-484	1325	10	distributors	distributor	NOUN
ftr-484	1325	11	must	must	AUX
ftr-484	1325	12	classify	classify	VERB
ftr-484	1325	13	their	their	PRON
ftr-484	1325	14	inventory	inventory	NOUN
ftr-484	1325	15	according	accord	VERB
ftr-484	1325	16	to	to	ADP
ftr-484	1325	17	categories	category	NOUN
ftr-484	1325	18	in	in	ADP
ftr-484	1325	19	the	the	DET
ftr-484	1325	20	"	"	PUNCT
ftr-484	1325	21	producer	producer	NOUN
ftr-484	1325	22	prices	price	NOUN
ftr-484	1325	23	and	and	CCONJ
ftr-484	1325	24	price	price	NOUN
ftr-484	1325	25	indexes	index	NOUN
ftr-484	1325	26	"	"	PUNCT
ftr-484	1325	27	series	series	NOUN
ftr-484	1325	28	(	(	PUNCT
ftr-484	1325	29	"	"	PUNCT
ftr-484	1325	30	ppi	ppi	PROPN
ftr-484	1325	31	indexes"),2	indexes"),2	PROPN
ftr-484	1325	32	'	'	PUNCT
ftr-484	1325	33	which	which	PRON
ftr-484	1325	34	covers	cover	VERB
ftr-484	1325	35	the	the	DET
ftr-484	1325	36	output	output	NOUN
ftr-484	1325	37	of	of	ADP
ftr-484	1325	38	the	the	DET
ftr-484	1325	39	goods	good	NOUN
ftr-484	1325	40	-	-	PUNCT
ftr-484	1325	41	producing	produce	VERB
ftr-484	1325	42	sectors	sector	NOUN
ftr-484	1325	43	of	of	ADP
ftr-484	1325	44	the	the	DET
ftr-484	1325	45	domestic	domestic	ADJ
ftr-484	1325	46	economy.2	economy.2	PROPN
ftr-484	1325	47	'	'	PART
ftr-484	1325	48	retailers	retailer	NOUN
ftr-484	1325	49	using	use	VERB
ftr-484	1325	50	the	the	DET
ftr-484	1325	51	retail	retail	ADJ
ftr-484	1325	52	method	method	NOUN
ftr-484	1325	53	generally	generally	ADV
ftr-484	1325	54	classify	classify	VERB
ftr-484	1325	55	their	their	PRON
ftr-484	1325	56	inventory	inventory	NOUN
ftr-484	1325	57	according	accord	VERB
ftr-484	1325	58	to	to	ADP
ftr-484	1325	59	categories	category	NOUN
ftr-484	1325	60	in	in	ADP
ftr-484	1325	61	the	the	DET
ftr-484	1325	62	"	"	PUNCT
ftr-484	1325	63	cpi	cpi	PROPN
ftr-484	1325	64	detailed	detailed	ADJ
ftr-484	1325	65	report	report	NOUN
ftr-484	1325	66	"	"	PUNCT
ftr-484	1325	67	series	series	NOUN
ftr-484	1325	68	(	(	PUNCT
ftr-484	1325	69	"	"	PUNCT
ftr-484	1325	70	cpi	cpi	PROPN
ftr-484	1325	71	indexes	index	NOUN
ftr-484	1325	72	"	"	PUNCT
ftr-484	1325	73	)	)	PUNCT
ftr-484	1325	74	,	,	PUNCT
ftr-484	1325	75	-m	-m	PUNCT
ftr-484	1325	76	which	which	PRON
ftr-484	1325	77	covers	cover	VERB
ftr-484	1325	78	consumer	consumer	NOUN
ftr-484	1325	79	goods	good	NOUN
ftr-484	1325	80	and	and	CCONJ
ftr-484	1325	81	services	service	NOUN
ftr-484	1325	82	.	.	PUNCT
ftr-484	1325	83	'	'	PUNCT
ftr-484	1326	1	the	the	DET
ftr-484	1326	2	taxpayer	taxpayer	NOUN
ftr-484	1326	3	must	must	AUX
ftr-484	1326	4	choose	choose	VERB
ftr-484	1326	5	"	"	PUNCT
ftr-484	1326	6	the	the	DET
ftr-484	1326	7	most	most	ADV
ftr-484	1326	8	detailed	detailed	ADJ
ftr-484	1326	9	index	index	NOUN
ftr-484	1326	10	category	category	NOUN
ftr-484	1326	11	which	which	PRON
ftr-484	1326	12	includes	include	VERB
ftr-484	1326	13	that	that	DET
ftr-484	1326	14	specific	specific	ADJ
ftr-484	1326	15	inventory	inventory	NOUN
ftr-484	1326	16	item	item	NOUN
ftr-484	1326	17	.	.	PUNCT
ftr-484	1327	1	"	"	PUNCT
ftr-484	1327	2	'	'	PUNCT
ftr-484	1327	3	'	'	NUM
ftr-484	1327	4	4	4	NUM
ftr-484	1327	5	again	again	ADV
ftr-484	1327	6	,	,	PUNCT
ftr-484	1327	7	the	the	DET
ftr-484	1327	8	regulations	regulation	NOUN
ftr-484	1327	9	refer	refer	VERB
ftr-484	1327	10	to	to	ADP
ftr-484	1327	11	an	an	DET
ftr-484	1327	12	"	"	PUNCT
ftr-484	1327	13	item	item	NOUN
ftr-484	1327	14	"	"	PUNCT
ftr-484	1327	15	without	without	ADP
ftr-484	1327	16	defining	define	VERB
ftr-484	1327	17	it	it	PRON
ftr-484	1327	18	.	.	PUNCT
ftr-484	1328	1	as	as	ADP
ftr-484	1328	2	a	a	DET
ftr-484	1328	3	practical	practical	ADJ
ftr-484	1328	4	matter	matter	NOUN
ftr-484	1328	5	,	,	PUNCT
ftr-484	1328	6	taxpayers	taxpayer	NOUN
ftr-484	1328	7	must	must	AUX
ftr-484	1328	8	classify	classify	VERB
ftr-484	1328	9	their	their	PRON
ftr-484	1328	10	219	219	NUM
ftr-484	1328	11	.	.	PUNCT
ftr-484	1329	1	regs	reg	NOUN
ftr-484	1329	2	.	.	PUNCT
ftr-484	1330	1	§	§	PROPN
ftr-484	1330	2	1.472	1.472	NUM
ftr-484	1330	3	-	-	SYM
ftr-484	1330	4	8(e)(3)(i	8(e)(3)(i	NUM
ftr-484	1330	5	)	)	PUNCT
ftr-484	1330	6	.	.	PUNCT
ftr-484	1331	1	220	220	NUM
ftr-484	1331	2	.	.	X
ftr-484	1332	1	see	see	VERB
ftr-484	1332	2	regs	reg	NOUN
ftr-484	1332	3	.	.	PUNCT
ftr-484	1333	1	§	§	PROPN
ftr-484	1333	2	1.472	1.472	NUM
ftr-484	1333	3	-	-	SYM
ftr-484	1333	4	8(e)(3)(iii)(b	8(e)(3)(iii)(b	NUM
ftr-484	1333	5	)	)	PUNCT
ftr-484	1333	6	,	,	PUNCT
ftr-484	1333	7	(	(	PUNCT
ftr-484	1333	8	c	c	NOUN
ftr-484	1333	9	)	)	PUNCT
ftr-484	1333	10	.	.	PUNCT
ftr-484	1334	1	221	221	NUM
ftr-484	1334	2	.	.	PUNCT
ftr-484	1335	1	see	see	VERB
ftr-484	1335	2	bls	bls	PROPN
ftr-484	1335	3	handbook	handbook	PROPN
ftr-484	1335	4	,	,	PUNCT
ftr-484	1335	5	supra	supra	PROPN
ftr-484	1335	6	note	note	NOUN
ftr-484	1335	7	141	141	NUM
ftr-484	1335	8	,	,	PUNCT
ftr-484	1335	9	at	at	ADP
ftr-484	1335	10	141	141	NUM
ftr-484	1335	11	.	.	PUNCT
ftr-484	1336	1	the	the	DET
ftr-484	1336	2	ppi	ppi	PROPN
ftr-484	1336	3	index	index	NOUN
ftr-484	1336	4	series	series	NOUN
ftr-484	1336	5	was	be	AUX
ftr-484	1336	6	formerly	formerly	ADV
ftr-484	1336	7	known	know	VERB
ftr-484	1336	8	as	as	ADP
ftr-484	1336	9	the	the	DET
ftr-484	1336	10	"	"	PUNCT
ftr-484	1336	11	wholesale	wholesale	ADJ
ftr-484	1336	12	price	price	NOUN
ftr-484	1336	13	index	index	NOUN
ftr-484	1336	14	,	,	PUNCT
ftr-484	1336	15	"	"	PUNCT
ftr-484	1336	16	reflecting	reflect	VERB
ftr-484	1336	17	its	its	PRON
ftr-484	1336	18	orientation	orientation	NOUN
ftr-484	1336	19	toward	toward	ADP
ftr-484	1336	20	commodities	commodity	NOUN
ftr-484	1336	21	traded	trade	VERB
ftr-484	1336	22	in	in	ADP
ftr-484	1336	23	markets	market	NOUN
ftr-484	1336	24	other	other	ADJ
ftr-484	1336	25	than	than	ADP
ftr-484	1336	26	retail	retail	ADJ
ftr-484	1336	27	markets	market	NOUN
ftr-484	1336	28	,	,	PUNCT
ftr-484	1336	29	which	which	PRON
ftr-484	1336	30	are	be	AUX
ftr-484	1336	31	measured	measure	VERB
ftr-484	1336	32	in	in	ADP
ftr-484	1336	33	the	the	DET
ftr-484	1336	34	cpi	cpi	PROPN
ftr-484	1336	35	index	index	NOUN
ftr-484	1336	36	series	series	NOUN
ftr-484	1336	37	.	.	PUNCT
ftr-484	1337	1	see	see	VERB
ftr-484	1337	2	i	i	PRON
ftr-484	1337	3	d.	d.	PROPN
ftr-484	1337	4	at	at	ADP
ftr-484	1337	5	176	176	NUM
ftr-484	1337	6	.	.	PUNCT
ftr-484	1338	1	222	222	NUM
ftr-484	1338	2	.	.	PUNCT
ftr-484	1339	1	regs	regs	PROPN
ftr-484	1339	2	.	.	PUNCT
ftr-484	1340	1	§	§	PROPN
ftr-484	1340	2	1.472	1.472	NUM
ftr-484	1340	3	-	-	SYM
ftr-484	1340	4	8(e)(3)(iii)(b	8(e)(3)(iii)(b	NUM
ftr-484	1340	5	)	)	PUNCT
ftr-484	1340	6	,	,	PUNCT
ftr-484	1340	7	(	(	PUNCT
ftr-484	1340	8	c	c	NOUN
ftr-484	1340	9	)	)	PUNCT
ftr-484	1340	10	.	.	PUNCT
ftr-484	1341	1	retailers	retailer	NOUN
ftr-484	1341	2	using	use	VERB
ftr-484	1341	3	the	the	DET
ftr-484	1341	4	retail	retail	ADJ
ftr-484	1341	5	method	method	NOUN
ftr-484	1341	6	may	may	AUX
ftr-484	1341	7	select	select	VERB
ftr-484	1341	8	from	from	ADP
ftr-484	1341	9	the	the	DET
ftr-484	1341	10	producer	producer	NOUN
ftr-484	1341	11	price	price	NOUN
ftr-484	1341	12	index	index	NOUN
ftr-484	1341	13	categories	category	NOUN
ftr-484	1341	14	only	only	ADV
ftr-484	1341	15	if	if	SCONJ
ftr-484	1341	16	an	an	DET
ftr-484	1341	17	appropriate	appropriate	ADJ
ftr-484	1341	18	index	index	NOUN
ftr-484	1341	19	is	be	AUX
ftr-484	1341	20	not	not	PART
ftr-484	1341	21	available	available	ADJ
ftr-484	1341	22	in	in	ADP
ftr-484	1341	23	the	the	DET
ftr-484	1341	24	consumer	consumer	NOUN
ftr-484	1341	25	price	price	NOUN
ftr-484	1341	26	index	index	NOUN
ftr-484	1341	27	categories	category	NOUN
ftr-484	1341	28	.	.	PUNCT
ftr-484	1342	1	regs	regs	PROPN
ftr-484	1342	2	.	.	PUNCT
ftr-484	1343	1	§	§	PROPN
ftr-484	1343	2	1	1	NUM
ftr-484	1343	3	.472	.472	NUM
ftr-484	1343	4	-	-	SYM
ftr-484	1343	5	8(e)(3)(iii)(c	8(e)(3)(iii)(c	NUM
ftr-484	1343	6	)	)	PUNCT
ftr-484	1343	7	.	.	PUNCT
ftr-484	1344	1	223	223	NUM
ftr-484	1344	2	.	.	PUNCT
ftr-484	1345	1	see	see	VERB
ftr-484	1345	2	bls	bls	PROPN
ftr-484	1345	3	handbook	handbook	PROPN
ftr-484	1345	4	,	,	PUNCT
ftr-484	1345	5	supra	supra	PROPN
ftr-484	1345	6	note	note	NOUN
ftr-484	1345	7	141	141	NUM
ftr-484	1345	8	,	,	PUNCT
ftr-484	1345	9	at	at	ADP
ftr-484	1345	10	176	176	NUM
ftr-484	1345	11	(	(	PUNCT
ftr-484	1345	12	"	"	PUNCT
ftr-484	1345	13	the	the	DET
ftr-484	1345	14	consumer	consumer	NOUN
ftr-484	1345	15	price	price	NOUN
ftr-484	1345	16	index	index	NOUN
ftr-484	1345	17	(	(	PUNCT
ftr-484	1345	18	cpi	cpi	PROPN
ftr-484	1345	19	)	)	PUNCT
ftr-484	1345	20	is	be	AUX
ftr-484	1345	21	a	a	DET
ftr-484	1345	22	measure	measure	NOUN
ftr-484	1345	23	of	of	ADP
ftr-484	1345	24	the	the	DET
ftr-484	1345	25	average	average	ADJ
ftr-484	1345	26	change	change	NOUN
ftr-484	1345	27	in	in	ADP
ftr-484	1345	28	the	the	DET
ftr-484	1345	29	prices	price	NOUN
ftr-484	1345	30	paid	pay	VERB
ftr-484	1345	31	by	by	ADP
ftr-484	1345	32	urban	urban	ADJ
ftr-484	1345	33	consumers	consumer	NOUN
ftr-484	1345	34	for	for	ADP
ftr-484	1345	35	a	a	DET
ftr-484	1345	36	fixed	fix	VERB
ftr-484	1345	37	market	market	NOUN
ftr-484	1345	38	basket	basket	NOUN
ftr-484	1345	39	of	of	ADP
ftr-484	1345	40	goods	good	NOUN
ftr-484	1345	41	and	and	CCONJ
ftr-484	1345	42	services	service	NOUN
ftr-484	1345	43	"	"	PUNCT
ftr-484	1345	44	)	)	PUNCT
ftr-484	1345	45	.	.	PUNCT
ftr-484	1346	1	"	"	PUNCT
ftr-484	1346	2	the	the	DET
ftr-484	1346	3	eleven	eleven	NUM
ftr-484	1346	4	categories	category	NOUN
ftr-484	1346	5	[	[	X
ftr-484	1346	6	of	of	ADP
ftr-484	1346	7	consumer	consumer	NOUN
ftr-484	1346	8	goods	good	NOUN
ftr-484	1346	9	]	]	PUNCT
ftr-484	1346	10	are	be	AUX
ftr-484	1346	11	food	food	NOUN
ftr-484	1346	12	and	and	CCONJ
ftr-484	1346	13	beverages	beverage	NOUN
ftr-484	1346	14	,	,	PUNCT
ftr-484	1346	15	housing	housing	NOUN
ftr-484	1346	16	maintenance	maintenance	NOUN
ftr-484	1346	17	and	and	CCONJ
ftr-484	1346	18	repair	repair	NOUN
ftr-484	1346	19	commodities	commodity	NOUN
ftr-484	1346	20	,	,	PUNCT
ftr-484	1346	21	fuels	fuel	NOUN
ftr-484	1346	22	(	(	PUNCT
ftr-484	1346	23	other	other	ADJ
ftr-484	1346	24	than	than	ADP
ftr-484	1346	25	gasoline	gasoline	NOUN
ftr-484	1346	26	)	)	PUNCT
ftr-484	1346	27	,	,	PUNCT
ftr-484	1346	28	house	house	NOUN
ftr-484	1346	29	furnishings	furnishing	NOUN
ftr-484	1346	30	and	and	CCONJ
ftr-484	1346	31	housekeeping	housekeeping	NOUN
ftr-484	1346	32	supplies	supply	NOUN
ftr-484	1346	33	,	,	PUNCT
ftr-484	1346	34	apparel	apparel	NOUN
ftr-484	1346	35	commodities	commodity	NOUN
ftr-484	1346	36	,	,	PUNCT
ftr-484	1346	37	private	private	ADJ
ftr-484	1346	38	transportation	transportation	NOUN
ftr-484	1346	39	(	(	PUNCT
ftr-484	1346	40	including	include	VERB
ftr-484	1346	41	gasoline	gasoline	NOUN
ftr-484	1346	42	)	)	PUNCT
ftr-484	1346	43	,	,	PUNCT
ftr-484	1346	44	medical	medical	ADJ
ftr-484	1346	45	care	care	NOUN
ftr-484	1346	46	commodities	commodity	NOUN
ftr-484	1346	47	,	,	PUNCT
ftr-484	1346	48	entertainment	entertainment	NOUN
ftr-484	1346	49	commodities	commodity	NOUN
ftr-484	1346	50	,	,	PUNCT
ftr-484	1346	51	tobacco	tobacco	NOUN
ftr-484	1346	52	products	product	NOUN
ftr-484	1346	53	,	,	PUNCT
ftr-484	1346	54	toilet	toilet	NOUN
ftr-484	1346	55	goods	good	NOUN
ftr-484	1346	56	and	and	CCONJ
ftr-484	1346	57	personal	personal	ADJ
ftr-484	1346	58	care	care	NOUN
ftr-484	1346	59	appliances	appliance	NOUN
ftr-484	1346	60	,	,	PUNCT
ftr-484	1346	61	and	and	CCONJ
ftr-484	1346	62	school	school	NOUN
ftr-484	1346	63	books	book	NOUN
ftr-484	1346	64	and	and	CCONJ
ftr-484	1346	65	supplies	supply	NOUN
ftr-484	1346	66	.	.	PUNCT
ftr-484	1346	67	"	"	PUNCT
ftr-484	1347	1	see	see	VERB
ftr-484	1347	2	regs	reg	NOUN
ftr-484	1347	3	.	.	PUNCT
ftr-484	1348	1	§	§	PROPN
ftr-484	1348	2	1.4728(e)(3)(iv	1.4728(e)(3)(iv	NUM
ftr-484	1348	3	)	)	PUNCT
ftr-484	1348	4	.	.	PUNCT
ftr-484	1349	1	224	224	NUM
ftr-484	1349	2	.	.	PUNCT
ftr-484	1349	3	regs	regs	PROPN
ftr-484	1349	4	.	.	PUNCT
ftr-484	1350	1	§	§	PROPN
ftr-484	1350	2	1.472	1.472	NUM
ftr-484	1350	3	-	-	SYM
ftr-484	1350	4	8(e)(3)(iii)(b)(l	8(e)(3)(iii)(b)(l	NUM
ftr-484	1350	5	)	)	PUNCT
ftr-484	1350	6	.	.	PUNCT
ftr-484	1351	1	presumably	presumably	ADV
ftr-484	1351	2	,	,	PUNCT
ftr-484	1351	3	this	this	DET
ftr-484	1351	4	process	process	NOUN
ftr-484	1351	5	reflects	reflect	VERB
ftr-484	1351	6	deference	deference	NOUN
ftr-484	1351	7	to	to	ADP
ftr-484	1351	8	the	the	DET
ftr-484	1351	9	classifications	classification	NOUN
ftr-484	1351	10	of	of	ADP
ftr-484	1351	11	inventory	inventory	NOUN
ftr-484	1351	12	in	in	ADP
ftr-484	1351	13	the	the	DET
ftr-484	1351	14	taxpayer	taxpayer	NOUN
ftr-484	1351	15	's	's	PART
ftr-484	1351	16	own	own	ADJ
ftr-484	1351	17	inventory	inventory	NOUN
ftr-484	1351	18	accounting	accounting	NOUN
ftr-484	1351	19	system	system	NOUN
ftr-484	1351	20	.	.	PUNCT
ftr-484	1352	1	19951	19951	NUM
ftr-484	1352	2	florida	florida	PROPN
ftr-484	1352	3	tax	tax	PROPN
ftr-484	1352	4	review	review	NOUN
ftr-484	1352	5	inventory	inventory	NOUN
ftr-484	1352	6	based	base	VERB
ftr-484	1352	7	on	on	ADP
ftr-484	1352	8	products	product	NOUN
ftr-484	1352	9	,	,	PUNCT
ftr-484	1352	10	since	since	SCONJ
ftr-484	1352	11	the	the	DET
ftr-484	1352	12	cpi	cpi	PROPN
ftr-484	1352	13	and	and	CCONJ
ftr-484	1352	14	ppi	ppi	PROPN
ftr-484	1352	15	index	index	NOUN
ftr-484	1352	16	categories	category	NOUN
ftr-484	1352	17	are	be	AUX
ftr-484	1352	18	oriented	orient	VERB
ftr-484	1352	19	primarily	primarily	ADV
ftr-484	1352	20	toward	toward	ADP
ftr-484	1352	21	products	product	NOUN
ftr-484	1352	22	.	.	PUNCT
ftr-484	1353	1	however	however	ADV
ftr-484	1353	2	,	,	PUNCT
ftr-484	1353	3	the	the	DET
ftr-484	1353	4	term	term	NOUN
ftr-484	1353	5	"	"	PUNCT
ftr-484	1353	6	item	item	NOUN
ftr-484	1353	7	"	"	PUNCT
ftr-484	1353	8	may	may	AUX
ftr-484	1353	9	mean	mean	VERB
ftr-484	1353	10	something	something	PRON
ftr-484	1353	11	other	other	ADJ
ftr-484	1353	12	than	than	ADP
ftr-484	1353	13	finished	finished	ADJ
ftr-484	1353	14	products	product	NOUN
ftr-484	1353	15	if	if	SCONJ
ftr-484	1353	16	it	it	PRON
ftr-484	1353	17	includes	include	VERB
ftr-484	1353	18	raw	raw	ADJ
ftr-484	1353	19	materials	material	NOUN
ftr-484	1353	20	and	and	CCONJ
ftr-484	1353	21	workin	workin	NOUN
ftr-484	1353	22	-	-	PUNCT
ftr-484	1353	23	process	process	NOUN
ftr-484	1353	24	,	,	PUNCT
ftr-484	1353	25	which	which	PRON
ftr-484	1353	26	are	be	AUX
ftr-484	1353	27	also	also	ADV
ftr-484	1353	28	subject	subject	ADJ
ftr-484	1353	29	to	to	ADP
ftr-484	1353	30	this	this	DET
ftr-484	1353	31	method	method	NOUN
ftr-484	1353	32	.	.	PUNCT
ftr-484	1354	1	unfortunately	unfortunately	ADV
ftr-484	1354	2	,	,	PUNCT
ftr-484	1354	3	the	the	DET
ftr-484	1354	4	regulations	regulation	NOUN
ftr-484	1354	5	do	do	AUX
ftr-484	1354	6	not	not	PART
ftr-484	1354	7	explain	explain	VERB
ftr-484	1354	8	how	how	SCONJ
ftr-484	1354	9	work	work	NOUN
ftr-484	1354	10	-	-	PUNCT
ftr-484	1354	11	in	in	ADP
ftr-484	1354	12	-	-	PUNCT
ftr-484	1354	13	process	process	NOUN
ftr-484	1354	14	inventories	inventory	NOUN
ftr-484	1354	15	are	be	AUX
ftr-484	1354	16	to	to	PART
ftr-484	1354	17	be	be	AUX
ftr-484	1354	18	treated	treat	VERB
ftr-484	1354	19	in	in	ADP
ftr-484	1354	20	this	this	DET
ftr-484	1354	21	categorization	categorization	NOUN
ftr-484	1354	22	process	process	NOUN
ftr-484	1354	23	.	.	PUNCT
ftr-484	1355	1	commentators	commentator	NOUN
ftr-484	1355	2	have	have	AUX
ftr-484	1355	3	suggested	suggest	VERB
ftr-484	1355	4	that	that	SCONJ
ftr-484	1355	5	the	the	DET
ftr-484	1355	6	best	good	ADJ
ftr-484	1355	7	approach	approach	NOUN
ftr-484	1355	8	is	be	AUX
ftr-484	1355	9	to	to	PART
ftr-484	1355	10	categorize	categorize	VERB
ftr-484	1355	11	work	work	NOUN
ftr-484	1355	12	-	-	PUNCT
ftr-484	1355	13	in	in	ADP
ftr-484	1355	14	-	-	PUNCT
ftr-484	1355	15	process	process	NOUN
ftr-484	1355	16	according	accord	VERB
ftr-484	1355	17	to	to	ADP
ftr-484	1355	18	the	the	DET
ftr-484	1355	19	finished	finished	ADJ
ftr-484	1355	20	product	product	NOUN
ftr-484	1355	21	that	that	PRON
ftr-484	1355	22	will	will	AUX
ftr-484	1355	23	ultimately	ultimately	ADV
ftr-484	1355	24	be	be	AUX
ftr-484	1355	25	produced	produce	VERB
ftr-484	1355	26	.	.	PUNCT
ftr-484	1355	27	'	'	PUNCT
ftr-484	1356	1	however	however	ADV
ftr-484	1356	2	,	,	PUNCT
ftr-484	1356	3	such	such	ADJ
ftr-484	1356	4	treatment	treatment	NOUN
ftr-484	1356	5	may	may	AUX
ftr-484	1356	6	not	not	PART
ftr-484	1356	7	be	be	AUX
ftr-484	1356	8	accurate	accurate	ADJ
ftr-484	1356	9	for	for	ADP
ftr-484	1356	10	products	product	NOUN
ftr-484	1356	11	in	in	ADP
ftr-484	1356	12	various	various	ADJ
ftr-484	1356	13	stages	stage	NOUN
ftr-484	1356	14	of	of	ADP
ftr-484	1356	15	completion	completion	NOUN
ftr-484	1356	16	,	,	PUNCT
ftr-484	1356	17	which	which	PRON
ftr-484	1356	18	have	have	VERB
ftr-484	1356	19	different	different	ADJ
ftr-484	1356	20	material	material	NOUN
ftr-484	1356	21	,	,	PUNCT
ftr-484	1356	22	labor	labor	NOUN
ftr-484	1356	23	,	,	PUNCT
ftr-484	1356	24	and	and	CCONJ
ftr-484	1356	25	burden	burden	NOUN
ftr-484	1356	26	content	content	NOUN
ftr-484	1356	27	.	.	PUNCT
ftr-484	1357	1	work	work	NOUN
ftr-484	1357	2	-	-	PUNCT
ftr-484	1357	3	in	in	ADP
ftr-484	1357	4	-	-	PUNCT
ftr-484	1357	5	process	process	NOUN
ftr-484	1357	6	could	could	AUX
ftr-484	1357	7	perhaps	perhaps	ADV
ftr-484	1357	8	be	be	AUX
ftr-484	1357	9	broken	break	VERB
ftr-484	1357	10	down	down	ADP
ftr-484	1357	11	into	into	ADP
ftr-484	1357	12	its	its	PRON
ftr-484	1357	13	cost	cost	NOUN
ftr-484	1357	14	components	component	NOUN
ftr-484	1357	15	,	,	PUNCT
ftr-484	1357	16	6	6	NUM
ftr-484	1357	17	but	but	CCONJ
ftr-484	1357	18	this	this	DET
ftr-484	1357	19	approach	approach	NOUN
ftr-484	1357	20	adds	add	VERB
ftr-484	1357	21	complexity.227	complexity.227	PROPN
ftr-484	1357	22	legislation	legislation	NOUN
ftr-484	1357	23	proposed	propose	VERB
ftr-484	1357	24	in	in	ADP
ftr-484	1357	25	1994	1994	NUM
ftr-484	1357	26	would	would	AUX
ftr-484	1357	27	have	have	AUX
ftr-484	1357	28	allowed	allow	VERB
ftr-484	1357	29	taxpayers	taxpayer	NOUN
ftr-484	1357	30	to	to	PART
ftr-484	1357	31	apply	apply	VERB
ftr-484	1357	32	bls	bls	NOUN
ftr-484	1357	33	indexes	index	NOUN
ftr-484	1357	34	based	base	VERB
ftr-484	1357	35	solely	solely	ADV
ftr-484	1357	36	on	on	ADP
ftr-484	1357	37	finished	finished	ADJ
ftr-484	1357	38	goods	good	NOUN
ftr-484	1357	39	composition	composition	NOUN
ftr-484	1357	40	.	.	PUNCT
ftr-484	1358	1	228	228	NUM
ftr-484	1358	2	this	this	DET
ftr-484	1358	3	approach	approach	NOUN
ftr-484	1358	4	would	would	AUX
ftr-484	1358	5	have	have	AUX
ftr-484	1358	6	eased	ease	VERB
ftr-484	1358	7	the	the	DET
ftr-484	1358	8	computation	computation	NOUN
ftr-484	1358	9	burden	burden	NOUN
ftr-484	1358	10	,	,	PUNCT
ftr-484	1358	11	but	but	CCONJ
ftr-484	1358	12	it	it	PRON
ftr-484	1358	13	raises	raise	VERB
ftr-484	1358	14	practical	practical	ADJ
ftr-484	1358	15	questions	question	NOUN
ftr-484	1358	16	.	.	PUNCT
ftr-484	1359	1	for	for	ADP
ftr-484	1359	2	example	example	NOUN
ftr-484	1359	3	,	,	PUNCT
ftr-484	1359	4	some	some	DET
ftr-484	1359	5	taxpayers	taxpayer	NOUN
ftr-484	1359	6	have	have	VERB
ftr-484	1359	7	virtually	virtually	ADV
ftr-484	1359	8	no	no	DET
ftr-484	1359	9	finished	finished	ADJ
ftr-484	1359	10	goods	good	NOUN
ftr-484	1359	11	inventories	inventory	NOUN
ftr-484	1359	12	because	because	SCONJ
ftr-484	1359	13	their	their	PRON
ftr-484	1359	14	products	product	NOUN
ftr-484	1359	15	are	be	AUX
ftr-484	1359	16	sold	sell	VERB
ftr-484	1359	17	upon	upon	SCONJ
ftr-484	1359	18	completion	completion	NOUN
ftr-484	1359	19	.	.	PUNCT
ftr-484	1360	1	for	for	ADP
ftr-484	1360	2	these	these	DET
ftr-484	1360	3	taxpayers	taxpayer	NOUN
ftr-484	1360	4	,	,	PUNCT
ftr-484	1360	5	estimating	estimate	VERB
ftr-484	1360	6	inventory	inventory	NOUN
ftr-484	1360	7	composition	composition	NOUN
ftr-484	1360	8	based	base	VERB
ftr-484	1360	9	on	on	ADP
ftr-484	1360	10	sales	sale	NOUN
ftr-484	1360	11	might	might	AUX
ftr-484	1360	12	be	be	AUX
ftr-484	1360	13	appropriate	appropriate	ADJ
ftr-484	1360	14	,	,	PUNCT
ftr-484	1360	15	although	although	SCONJ
ftr-484	1360	16	such	such	DET
ftr-484	1360	17	a	a	DET
ftr-484	1360	18	measure	measure	NOUN
ftr-484	1360	19	is	be	AUX
ftr-484	1360	20	potentially	potentially	ADV
ftr-484	1360	21	imprecise	imprecise	ADJ
ftr-484	1360	22	because	because	SCONJ
ftr-484	1360	23	different	different	ADJ
ftr-484	1360	24	inventory	inventory	NOUN
ftr-484	1360	25	turnover	turnover	NOUN
ftr-484	1360	26	rates	rate	NOUN
ftr-484	1360	27	could	could	AUX
ftr-484	1360	28	affect	affect	VERB
ftr-484	1360	29	the	the	DET
ftr-484	1360	30	actual	actual	ADJ
ftr-484	1360	31	inventory	inventory	NOUN
ftr-484	1360	32	mix	mix	NOUN
ftr-484	1360	33	.	.	PUNCT
ftr-484	1361	1	2	2	X
ftr-484	1361	2	.	.	X
ftr-484	1361	3	assigning	assign	VERB
ftr-484	1361	4	indexes.-once	indexes.-once	NOUN
ftr-484	1361	5	the	the	DET
ftr-484	1361	6	inventory	inventory	NOUN
ftr-484	1361	7	items	item	NOUN
ftr-484	1361	8	are	be	AUX
ftr-484	1361	9	categorized	categorize	VERB
ftr-484	1361	10	,	,	PUNCT
ftr-484	1361	11	the	the	DET
ftr-484	1361	12	taxpayer	taxpayer	NOUN
ftr-484	1361	13	must	must	AUX
ftr-484	1361	14	assign	assign	VERB
ftr-484	1361	15	the	the	DET
ftr-484	1361	16	appropriate	appropriate	ADJ
ftr-484	1361	17	bls	bls	ADJ
ftr-484	1361	18	indexes	index	NOUN
ftr-484	1361	19	to	to	ADP
ftr-484	1361	20	the	the	DET
ftr-484	1361	21	inventory	inventory	NOUN
ftr-484	1361	22	.	.	PUNCT
ftr-484	1362	1	bls	bls	ADJ
ftr-484	1362	2	indexes	index	NOUN
ftr-484	1362	3	are	be	AUX
ftr-484	1362	4	structured	structure	VERB
ftr-484	1362	5	to	to	PART
ftr-484	1362	6	include	include	VERB
ftr-484	1362	7	detailed	detailed	ADJ
ftr-484	1362	8	categories	category	NOUN
ftr-484	1362	9	that	that	PRON
ftr-484	1362	10	may	may	AUX
ftr-484	1362	11	be	be	AUX
ftr-484	1362	12	aggregated	aggregate	VERB
ftr-484	1362	13	into	into	ADP
ftr-484	1362	14	more	more	ADJ
ftr-484	1362	15	general	general	ADJ
ftr-484	1362	16	categories	category	NOUN
ftr-484	1362	17	.	.	PUNCT
ftr-484	1363	1	ppi	ppi	NOUN
ftr-484	1363	2	categories	category	NOUN
ftr-484	1363	3	are	be	AUX
ftr-484	1363	4	assigned	assign	VERB
ftr-484	1363	5	commodity	commodity	NOUN
ftr-484	1363	6	codes	code	NOUN
ftr-484	1363	7	ranging	range	VERB
ftr-484	1363	8	from	from	ADP
ftr-484	1363	9	the	the	DET
ftr-484	1363	10	most	most	ADV
ftr-484	1363	11	general	general	ADJ
ftr-484	1363	12	(	(	PUNCT
ftr-484	1363	13	2	2	NUM
ftr-484	1363	14	-	-	PUNCT
ftr-484	1363	15	digit	digit	NOUN
ftr-484	1363	16	)	)	PUNCT
ftr-484	1363	17	to	to	ADP
ftr-484	1363	18	the	the	DET
ftr-484	1363	19	most	most	ADV
ftr-484	1363	20	detailed	detailed	ADJ
ftr-484	1363	21	categories	category	NOUN
ftr-484	1363	22	(	(	PUNCT
ftr-484	1363	23	8digit	8digit	NUM
ftr-484	1363	24	)	)	PUNCT
ftr-484	1363	25	.	.	PUNCT
ftr-484	1364	1	to	to	PART
ftr-484	1364	2	illustrate	illustrate	VERB
ftr-484	1364	3	,	,	PUNCT
ftr-484	1364	4	consider	consider	VERB
ftr-484	1364	5	the	the	DET
ftr-484	1364	6	following	follow	VERB
ftr-484	1364	7	ppi	ppi	NOUN
ftr-484	1364	8	categories	category	NOUN
ftr-484	1364	9	from	from	ADP
ftr-484	1364	10	table	table	NOUN
ftr-484	1364	11	6	6	NUM
ftr-484	1364	12	of	of	ADP
ftr-484	1364	13	the	the	DET
ftr-484	1364	14	april	april	PROPN
ftr-484	1364	15	1995	1995	NUM
ftr-484	1364	16	producer	producer	NOUN
ftr-484	1364	17	prices	price	NOUN
ftr-484	1364	18	and	and	CCONJ
ftr-484	1364	19	price	price	NOUN
ftr-484	1364	20	indexes	index	NOUN
ftr-484	1364	21	report	report	NOUN
ftr-484	1364	22	:	:	PUNCT
ftr-484	1365	1	225	225	NUM
ftr-484	1365	2	.	.	X
ftr-484	1366	1	schneider	schneider	NOUN
ftr-484	1366	2	,	,	PUNCT
ftr-484	1366	3	supra	supra	PROPN
ftr-484	1366	4	note	note	PROPN
ftr-484	1366	5	4	4	NUM
ftr-484	1366	6	,	,	PUNCT
ftr-484	1366	7	§	§	PROPN
ftr-484	1366	8	14.04[3	14.04[3	NUM
ftr-484	1366	9	]	]	PUNCT
ftr-484	1366	10	.	.	PUNCT
ftr-484	1367	1	where	where	SCONJ
ftr-484	1367	2	different	different	ADJ
ftr-484	1367	3	finished	finished	ADJ
ftr-484	1367	4	products	product	NOUN
ftr-484	1367	5	can	can	AUX
ftr-484	1367	6	be	be	AUX
ftr-484	1367	7	made	make	VERB
ftr-484	1367	8	from	from	ADP
ftr-484	1367	9	work	work	NOUN
ftr-484	1367	10	-	-	PUNCT
ftr-484	1367	11	in	in	ADP
ftr-484	1367	12	-	-	PUNCT
ftr-484	1367	13	process	process	NOUN
ftr-484	1367	14	inventory	inventory	NOUN
ftr-484	1367	15	,	,	PUNCT
ftr-484	1367	16	the	the	DET
ftr-484	1367	17	treatment	treatment	NOUN
ftr-484	1367	18	of	of	ADP
ftr-484	1367	19	work	work	NOUN
ftr-484	1367	20	-	-	PUNCT
ftr-484	1367	21	in	in	ADP
ftr-484	1367	22	-	-	PUNCT
ftr-484	1367	23	process	process	NOUN
ftr-484	1367	24	is	be	AUX
ftr-484	1367	25	even	even	ADV
ftr-484	1367	26	less	less	ADV
ftr-484	1367	27	clear	clear	ADJ
ftr-484	1367	28	.	.	PUNCT
ftr-484	1368	1	possible	possible	ADJ
ftr-484	1368	2	treatments	treatment	NOUN
ftr-484	1368	3	might	might	AUX
ftr-484	1368	4	include	include	VERB
ftr-484	1368	5	allocations	allocation	NOUN
ftr-484	1368	6	based	base	VERB
ftr-484	1368	7	on	on	ADP
ftr-484	1368	8	production	production	NOUN
ftr-484	1368	9	or	or	CCONJ
ftr-484	1368	10	inventory	inventory	NOUN
ftr-484	1368	11	quantities	quantity	NOUN
ftr-484	1368	12	of	of	ADP
ftr-484	1368	13	the	the	DET
ftr-484	1368	14	applicable	applicable	ADJ
ftr-484	1368	15	finished	finish	VERB
ftr-484	1368	16	goods	good	NOUN
ftr-484	1368	17	.	.	PUNCT
ftr-484	1369	1	226	226	NUM
ftr-484	1369	2	.	.	PUNCT
ftr-484	1370	1	schneider	schneider	PROPN
ftr-484	1370	2	states	state	VERB
ftr-484	1370	3	that	that	SCONJ
ftr-484	1370	4	"	"	PUNCT
ftr-484	1370	5	categorization	categorization	NOUN
ftr-484	1370	6	of	of	ADP
ftr-484	1370	7	the	the	DET
ftr-484	1370	8	item	item	NOUN
ftr-484	1370	9	based	base	VERB
ftr-484	1370	10	on	on	ADP
ftr-484	1370	11	its	its	PRON
ftr-484	1370	12	status	status	NOUN
ftr-484	1370	13	as	as	ADP
ftr-484	1370	14	an	an	DET
ftr-484	1370	15	inprocess	inprocess	ADJ
ftr-484	1370	16	item	item	NOUN
ftr-484	1370	17	might	might	AUX
ftr-484	1370	18	be	be	AUX
ftr-484	1370	19	permissible	permissible	ADJ
ftr-484	1370	20	.	.	PUNCT
ftr-484	1370	21	"	"	PUNCT
ftr-484	1371	1	i	i	PRON
ftr-484	1371	2	d.	d.	PROPN
ftr-484	1371	3	however	however	ADV
ftr-484	1371	4	,	,	PUNCT
ftr-484	1371	5	it	it	PRON
ftr-484	1371	6	is	be	AUX
ftr-484	1371	7	unclear	unclear	ADJ
ftr-484	1371	8	whether	whether	SCONJ
ftr-484	1371	9	this	this	PRON
ftr-484	1371	10	suggests	suggest	VERB
ftr-484	1371	11	an	an	DET
ftr-484	1371	12	explosion	explosion	NOUN
ftr-484	1371	13	technique	technique	NOUN
ftr-484	1371	14	.	.	PUNCT
ftr-484	1372	1	schneider	schneider	NOUN
ftr-484	1372	2	suggests	suggest	VERB
ftr-484	1372	3	that	that	SCONJ
ftr-484	1372	4	exploding	explode	VERB
ftr-484	1372	5	a	a	DET
ftr-484	1372	6	finished	finished	ADJ
ftr-484	1372	7	product	product	NOUN
ftr-484	1372	8	into	into	ADP
ftr-484	1372	9	component	component	NOUN
ftr-484	1372	10	parts	part	NOUN
ftr-484	1372	11	for	for	ADP
ftr-484	1372	12	purposes	purpose	NOUN
ftr-484	1372	13	of	of	ADP
ftr-484	1372	14	assigning	assign	VERB
ftr-484	1372	15	specific	specific	ADJ
ftr-484	1372	16	index	index	NOUN
ftr-484	1372	17	categories	category	NOUN
ftr-484	1372	18	,	,	PUNCT
ftr-484	1372	19	as	as	SCONJ
ftr-484	1372	20	discussed	discuss	VERB
ftr-484	1372	21	below	below	ADV
ftr-484	1372	22	in	in	ADP
ftr-484	1372	23	the	the	DET
ftr-484	1372	24	second	second	ADJ
ftr-484	1372	25	step	step	NOUN
ftr-484	1372	26	,	,	PUNCT
ftr-484	1372	27	is	be	AUX
ftr-484	1372	28	inappropriate	inappropriate	ADJ
ftr-484	1372	29	.	.	PUNCT
ftr-484	1373	1	see	see	VERB
ftr-484	1373	2	i	i	PRON
ftr-484	1373	3	d.	d.	PROPN
ftr-484	1373	4	227	227	NUM
ftr-484	1373	5	.	.	PUNCT
ftr-484	1374	1	bls	bls	ADJ
ftr-484	1374	2	indexes	index	NOUN
ftr-484	1374	3	might	might	AUX
ftr-484	1374	4	be	be	AUX
ftr-484	1374	5	applied	apply	VERB
ftr-484	1374	6	to	to	ADP
ftr-484	1374	7	components	component	NOUN
ftr-484	1374	8	of	of	ADP
ftr-484	1374	9	costs	cost	NOUN
ftr-484	1374	10	.	.	PUNCT
ftr-484	1375	1	for	for	ADP
ftr-484	1375	2	example	example	NOUN
ftr-484	1375	3	,	,	PUNCT
ftr-484	1375	4	bls	bls	PROPN
ftr-484	1375	5	collects	collect	VERB
ftr-484	1375	6	data	datum	NOUN
ftr-484	1375	7	on	on	ADP
ftr-484	1375	8	wage	wage	NOUN
ftr-484	1375	9	rates	rate	NOUN
ftr-484	1375	10	,	,	PUNCT
ftr-484	1375	11	but	but	CCONJ
ftr-484	1375	12	the	the	DET
ftr-484	1375	13	indexes	index	NOUN
ftr-484	1375	14	are	be	AUX
ftr-484	1375	15	not	not	PART
ftr-484	1375	16	part	part	NOUN
ftr-484	1375	17	of	of	ADP
ftr-484	1375	18	the	the	DET
ftr-484	1375	19	series	series	NOUN
ftr-484	1375	20	referenced	reference	VERB
ftr-484	1375	21	in	in	ADP
ftr-484	1375	22	the	the	DET
ftr-484	1375	23	regulations	regulation	NOUN
ftr-484	1375	24	.	.	PUNCT
ftr-484	1376	1	see	see	VERB
ftr-484	1376	2	bls	bls	PROPN
ftr-484	1376	3	handbook	handbook	PROPN
ftr-484	1376	4	,	,	PUNCT
ftr-484	1376	5	supra	supra	PROPN
ftr-484	1376	6	note	note	NOUN
ftr-484	1376	7	141	141	NUM
ftr-484	1376	8	,	,	PUNCT
ftr-484	1376	9	at	at	ADP
ftr-484	1376	10	42	42	NUM
ftr-484	1376	11	-	-	SYM
ftr-484	1376	12	50	50	NUM
ftr-484	1376	13	(	(	PUNCT
ftr-484	1376	14	discussing	discuss	VERB
ftr-484	1376	15	wage	wage	NOUN
ftr-484	1376	16	rate	rate	NOUN
ftr-484	1376	17	surveys	survey	NOUN
ftr-484	1376	18	)	)	PUNCT
ftr-484	1376	19	.	.	PUNCT
ftr-484	1377	1	bls	bls	ADJ
ftr-484	1377	2	indexes	index	NOUN
ftr-484	1377	3	may	may	AUX
ftr-484	1377	4	also	also	ADV
ftr-484	1377	5	be	be	AUX
ftr-484	1377	6	available	available	ADJ
ftr-484	1377	7	for	for	ADP
ftr-484	1377	8	components	component	NOUN
ftr-484	1377	9	of	of	ADP
ftr-484	1377	10	overhead	overhead	NOUN
ftr-484	1377	11	,	,	PUNCT
ftr-484	1377	12	such	such	ADJ
ftr-484	1377	13	as	as	ADP
ftr-484	1377	14	indirect	indirect	ADJ
ftr-484	1377	15	labor	labor	NOUN
ftr-484	1377	16	,	,	PUNCT
ftr-484	1377	17	electricity	electricity	NOUN
ftr-484	1377	18	,	,	PUNCT
ftr-484	1377	19	fuel	fuel	NOUN
ftr-484	1377	20	,	,	PUNCT
ftr-484	1377	21	and	and	CCONJ
ftr-484	1377	22	various	various	ADJ
ftr-484	1377	23	supplies	supply	NOUN
ftr-484	1377	24	.	.	PUNCT
ftr-484	1378	1	however	however	ADV
ftr-484	1378	2	,	,	PUNCT
ftr-484	1378	3	such	such	DET
ftr-484	1378	4	an	an	DET
ftr-484	1378	5	approach	approach	NOUN
ftr-484	1378	6	would	would	AUX
ftr-484	1378	7	not	not	PART
ftr-484	1378	8	take	take	VERB
ftr-484	1378	9	into	into	ADP
ftr-484	1378	10	account	account	NOUN
ftr-484	1378	11	changes	change	NOUN
ftr-484	1378	12	in	in	ADP
ftr-484	1378	13	production	production	NOUN
ftr-484	1378	14	volumes	volume	NOUN
ftr-484	1378	15	that	that	PRON
ftr-484	1378	16	ultimately	ultimately	ADV
ftr-484	1378	17	affect	affect	VERB
ftr-484	1378	18	the	the	DET
ftr-484	1378	19	total	total	ADJ
ftr-484	1378	20	cost	cost	NOUN
ftr-484	1378	21	of	of	ADP
ftr-484	1378	22	finished	finished	ADJ
ftr-484	1378	23	products	product	NOUN
ftr-484	1378	24	.	.	PUNCT
ftr-484	1379	1	228	228	NUM
ftr-484	1379	2	.	.	PUNCT
ftr-484	1380	1	see	see	VERB
ftr-484	1380	2	schneider	schneider	PROPN
ftr-484	1380	3	,	,	PUNCT
ftr-484	1380	4	supra	supra	PROPN
ftr-484	1380	5	note	note	PROPN
ftr-484	1380	6	4	4	NUM
ftr-484	1380	7	,	,	PUNCT
ftr-484	1380	8	§	§	PROPN
ftr-484	1380	9	14.04[3	14.04[3	NUM
ftr-484	1380	10	]	]	X
ftr-484	1380	11	,	,	PUNCT
ftr-484	1380	12	n.201	n.201	ADJ
ftr-484	1380	13	.	.	PUNCT
ftr-484	1381	1	[	[	X
ftr-484	1381	2	vot	vot	X
ftr-484	1381	3	.	.	PUNCT
ftr-484	1382	1	2:10	2:10	NUM
ftr-484	1382	2	demystifying	demystify	VERB
ftr-484	1382	3	lifo	lifo	NOUN
ftr-484	1382	4	code	code	NOUN
ftr-484	1382	5	description	description	NOUN
ftr-484	1382	6	12	12	NUM
ftr-484	1382	7	furniture	furniture	NOUN
ftr-484	1382	8	and	and	CCONJ
ftr-484	1382	9	durables	durable	NOUN
ftr-484	1382	10	121	121	NUM
ftr-484	1382	11	household	household	NOUN
ftr-484	1382	12	furniture	furniture	NOUN
ftr-484	1382	13	1212	1212	NUM
ftr-484	1382	14	wood	wood	NOUN
ftr-484	1382	15	household	household	NOUN
ftr-484	1382	16	furniture	furniture	NOUN
ftr-484	1382	17	121201	121201	NUM
ftr-484	1382	18	living	living	NOUN
ftr-484	1382	19	room	room	NOUN
ftr-484	1382	20	furniture	furniture	NOUN
ftr-484	1382	21	12120101	12120101	NUM
ftr-484	1382	22	tables	table	VERB
ftr-484	1382	23	the	the	DET
ftr-484	1382	24	most	most	ADV
ftr-484	1382	25	detailed	detailed	ADJ
ftr-484	1382	26	category	category	NOUN
ftr-484	1382	27	,	,	PUNCT
ftr-484	1382	28	"	"	PUNCT
ftr-484	1382	29	tables	table	NOUN
ftr-484	1382	30	,	,	PUNCT
ftr-484	1382	31	"	"	PUNCT
ftr-484	1382	32	is	be	AUX
ftr-484	1382	33	included	include	VERB
ftr-484	1382	34	along	along	ADP
ftr-484	1382	35	with	with	ADP
ftr-484	1382	36	other	other	ADJ
ftr-484	1382	37	items	item	NOUN
ftr-484	1382	38	such	such	ADJ
ftr-484	1382	39	as	as	ADP
ftr-484	1382	40	desks	desk	NOUN
ftr-484	1382	41	and	and	CCONJ
ftr-484	1382	42	chairs	chair	NOUN
ftr-484	1382	43	in	in	ADP
ftr-484	1382	44	the	the	DET
ftr-484	1382	45	6	6	NUM
ftr-484	1382	46	-	-	PUNCT
ftr-484	1382	47	digit	digit	NOUN
ftr-484	1382	48	category	category	NOUN
ftr-484	1382	49	for	for	ADP
ftr-484	1382	50	"	"	PUNCT
ftr-484	1382	51	living	living	NOUN
ftr-484	1382	52	room	room	NOUN
ftr-484	1382	53	furniture	furniture	NOUN
ftr-484	1382	54	,	,	PUNCT
ftr-484	1382	55	"	"	PUNCT
ftr-484	1382	56	which	which	PRON
ftr-484	1382	57	in	in	ADP
ftr-484	1382	58	turn	turn	NOUN
ftr-484	1382	59	is	be	AUX
ftr-484	1382	60	included	include	VERB
ftr-484	1382	61	in	in	ADP
ftr-484	1382	62	the	the	DET
ftr-484	1382	63	more	more	ADV
ftr-484	1382	64	general	general	ADJ
ftr-484	1382	65	4	4	NUM
ftr-484	1382	66	-	-	PUNCT
ftr-484	1382	67	digit	digit	NOUN
ftr-484	1382	68	category	category	NOUN
ftr-484	1382	69	of	of	ADP
ftr-484	1382	70	"	"	PUNCT
ftr-484	1382	71	wood	wood	NOUN
ftr-484	1382	72	household	household	NOUN
ftr-484	1382	73	furniture	furniture	NOUN
ftr-484	1382	74	,	,	PUNCT
ftr-484	1382	75	"	"	PUNCT
ftr-484	1382	76	and	and	CCONJ
ftr-484	1382	77	so	so	ADV
ftr-484	1382	78	on	on	ADV
ftr-484	1382	79	until	until	SCONJ
ftr-484	1382	80	indexes	index	NOUN
ftr-484	1382	81	are	be	AUX
ftr-484	1382	82	aggregated	aggregate	VERB
ftr-484	1382	83	at	at	ADP
ftr-484	1382	84	the	the	DET
ftr-484	1382	85	two	two	NUM
ftr-484	1382	86	digit	digit	NOUN
ftr-484	1382	87	level	level	NOUN
ftr-484	1382	88	.	.	PUNCT
ftr-484	1383	1	the	the	DET
ftr-484	1383	2	cpi	cpi	PROPN
ftr-484	1383	3	index	index	NOUN
ftr-484	1383	4	categories	category	NOUN
ftr-484	1383	5	are	be	AUX
ftr-484	1383	6	structured	structure	VERB
ftr-484	1383	7	similarly	similarly	ADV
ftr-484	1383	8	,	,	PUNCT
ftr-484	1383	9	although	although	SCONJ
ftr-484	1383	10	they	they	PRON
ftr-484	1383	11	do	do	AUX
ftr-484	1383	12	not	not	PART
ftr-484	1383	13	use	use	VERB
ftr-484	1383	14	numbered	numbered	ADJ
ftr-484	1383	15	product	product	NOUN
ftr-484	1383	16	codes	code	NOUN
ftr-484	1383	17	.	.	PUNCT
ftr-484	1384	1	9	9	NUM
ftr-484	1384	2	bls	bls	NOUN
ftr-484	1384	3	determines	determine	VERB
ftr-484	1384	4	indexes	index	NOUN
ftr-484	1384	5	from	from	ADP
ftr-484	1384	6	price	price	NOUN
ftr-484	1384	7	data	datum	NOUN
ftr-484	1384	8	collected	collect	VERB
ftr-484	1384	9	for	for	ADP
ftr-484	1384	10	products	product	NOUN
ftr-484	1384	11	at	at	ADP
ftr-484	1384	12	the	the	DET
ftr-484	1384	13	most	most	ADV
ftr-484	1384	14	detailed	detailed	ADJ
ftr-484	1384	15	category	category	NOUN
ftr-484	1384	16	level	level	NOUN
ftr-484	1384	17	and	and	CCONJ
ftr-484	1384	18	aggregates	aggregate	NOUN
ftr-484	1384	19	that	that	PRON
ftr-484	1384	20	data	datum	NOUN
ftr-484	1384	21	to	to	PART
ftr-484	1384	22	compute	compute	VERB
ftr-484	1384	23	indexes	index	NOUN
ftr-484	1384	24	for	for	ADP
ftr-484	1384	25	more	more	ADJ
ftr-484	1384	26	general	general	ADJ
ftr-484	1384	27	categories	category	NOUN
ftr-484	1384	28	based	base	VERB
ftr-484	1384	29	on	on	ADP
ftr-484	1384	30	weights	weight	NOUN
ftr-484	1384	31	determined	determine	VERB
ftr-484	1384	32	for	for	ADP
ftr-484	1384	33	each	each	DET
ftr-484	1384	34	category	category	NOUN
ftr-484	1384	35	.	.	PUNCT
ftr-484	1384	36	'	'	PUNCT
ftr-484	1385	1	for	for	ADP
ftr-484	1385	2	example	example	NOUN
ftr-484	1385	3	,	,	PUNCT
ftr-484	1385	4	the	the	DET
ftr-484	1385	5	weights	weight	NOUN
ftr-484	1385	6	for	for	ADP
ftr-484	1385	7	the	the	DET
ftr-484	1385	8	ppi	ppi	NOUN
ftr-484	1385	9	indexes	index	NOUN
ftr-484	1385	10	,	,	PUNCT
ftr-484	1385	11	currently	currently	ADV
ftr-484	1385	12	found	find	VERB
ftr-484	1385	13	in	in	ADP
ftr-484	1385	14	table	table	NOUN
ftr-484	1385	15	12	12	NUM
ftr-484	1385	16	of	of	ADP
ftr-484	1385	17	the	the	DET
ftr-484	1385	18	annual	annual	ADJ
ftr-484	1385	19	supplement	supplement	NOUN
ftr-484	1385	20	to	to	ADP
ftr-484	1385	21	producer	producer	NOUN
ftr-484	1385	22	prices	price	NOUN
ftr-484	1385	23	and	and	CCONJ
ftr-484	1385	24	price	price	NOUN
ftr-484	1385	25	indexes	index	NOUN
ftr-484	1385	26	,	,	PUNCT
ftr-484	1385	27	"	"	PUNCT
ftr-484	1385	28	'	'	PUNCT
ftr-484	1385	29	reflect	reflect	VERB
ftr-484	1385	30	the	the	DET
ftr-484	1385	31	percentage	percentage	NOUN
ftr-484	1385	32	weight	weight	NOUN
ftr-484	1385	33	of	of	ADP
ftr-484	1385	34	each	each	DET
ftr-484	1385	35	commodity	commodity	NOUN
ftr-484	1385	36	in	in	ADP
ftr-484	1385	37	a	a	DET
ftr-484	1385	38	composite	composite	ADJ
ftr-484	1385	39	ppi	ppi	NOUN
ftr-484	1385	40	for	for	ADP
ftr-484	1385	41	"	"	PUNCT
ftr-484	1385	42	all	all	DET
ftr-484	1385	43	commodities	commodity	NOUN
ftr-484	1385	44	,	,	PUNCT
ftr-484	1385	45	"	"	PUNCT
ftr-484	1385	46	which	which	PRON
ftr-484	1385	47	is	be	AUX
ftr-484	1385	48	used	use	VERB
ftr-484	1385	49	as	as	ADP
ftr-484	1385	50	a	a	DET
ftr-484	1385	51	measure	measure	NOUN
ftr-484	1385	52	of	of	ADP
ftr-484	1385	53	inflation	inflation	NOUN
ftr-484	1385	54	in	in	ADP
ftr-484	1385	55	the	the	DET
ftr-484	1385	56	economy	economy	NOUN
ftr-484	1385	57	as	as	ADP
ftr-484	1385	58	a	a	DET
ftr-484	1385	59	whole.?2	whole.?2	NOUN
ftr-484	1385	60	a	a	DET
ftr-484	1385	61	taxpayer	taxpayer	NOUN
ftr-484	1385	62	uses	use	VERB
ftr-484	1385	63	these	these	DET
ftr-484	1385	64	bls	bls	ADJ
ftr-484	1385	65	indexes	index	NOUN
ftr-484	1385	66	and	and	CCONJ
ftr-484	1385	67	bls	bls	ADJ
ftr-484	1385	68	weights	weight	NOUN
ftr-484	1385	69	to	to	PART
ftr-484	1385	70	assign	assign	VERB
ftr-484	1385	71	indexes	index	NOUN
ftr-484	1385	72	to	to	ADP
ftr-484	1385	73	inventory	inventory	NOUN
ftr-484	1385	74	.	.	PUNCT
ftr-484	1386	1	any	any	DET
ftr-484	1386	2	category	category	NOUN
ftr-484	1386	3	with	with	ADP
ftr-484	1386	4	10	10	NUM
ftr-484	1386	5	%	%	NOUN
ftr-484	1386	6	or	or	CCONJ
ftr-484	1386	7	more	more	ADJ
ftr-484	1386	8	of	of	ADP
ftr-484	1386	9	the	the	DET
ftr-484	1386	10	value	value	NOUN
ftr-484	1386	11	of	of	ADP
ftr-484	1386	12	inventory	inventory	NOUN
ftr-484	1386	13	in	in	ADP
ftr-484	1386	14	a	a	DET
ftr-484	1386	15	lifo	lifo	NOUN
ftr-484	1386	16	pool	pool	NOUN
ftr-484	1386	17	is	be	AUX
ftr-484	1386	18	assigned	assign	VERB
ftr-484	1386	19	that	that	DET
ftr-484	1386	20	category	category	NOUN
ftr-484	1386	21	's	's	PART
ftr-484	1386	22	index	index	NOUN
ftr-484	1386	23	.	.	PUNCT
ftr-484	1387	1	-3	-3	PUNCT
ftr-484	1387	2	however	however	ADV
ftr-484	1387	3	,	,	PUNCT
ftr-484	1387	4	categories	category	NOUN
ftr-484	1387	5	with	with	ADP
ftr-484	1387	6	less	less	ADJ
ftr-484	1387	7	than	than	ADP
ftr-484	1387	8	10	10	NUM
ftr-484	1387	9	%	%	NOUN
ftr-484	1387	10	of	of	ADP
ftr-484	1387	11	the	the	DET
ftr-484	1387	12	value	value	NOUN
ftr-484	1387	13	of	of	ADP
ftr-484	1387	14	a	a	DET
ftr-484	1387	15	pool	pool	NOUN
ftr-484	1387	16	must	must	AUX
ftr-484	1387	17	be	be	AUX
ftr-484	1387	18	aggregated	aggregate	VERB
ftr-484	1387	19	until	until	SCONJ
ftr-484	1387	20	they	they	PRON
ftr-484	1387	21	reach	reach	VERB
ftr-484	1387	22	the	the	DET
ftr-484	1387	23	10	10	NUM
ftr-484	1387	24	%	%	NOUN
ftr-484	1387	25	level	level	NOUN
ftr-484	1387	26	,	,	PUNCT
ftr-484	1387	27	or	or	CCONJ
ftr-484	1387	28	else	else	ADV
ftr-484	1387	29	they	they	PRON
ftr-484	1387	30	are	be	AUX
ftr-484	1387	31	combined	combine	VERB
ftr-484	1387	32	in	in	ADP
ftr-484	1387	33	a	a	DET
ftr-484	1387	34	miscellaneous	miscellaneous	ADJ
ftr-484	1387	35	category	category	NOUN
ftr-484	1387	36	.	.	PUNCT
ftr-484	1387	37	'	'	PUNCT
ftr-484	1388	1	indexes	index	NOUN
ftr-484	1388	2	for	for	ADP
ftr-484	1388	3	such	such	ADJ
ftr-484	1388	4	aggregated	aggregate	VERB
ftr-484	1388	5	or	or	CCONJ
ftr-484	1388	6	miscellaneous	miscellaneous	ADJ
ftr-484	1388	7	categories	category	NOUN
ftr-484	1388	8	must	must	AUX
ftr-484	1388	9	be	be	AUX
ftr-484	1388	10	determined	determine	VERB
ftr-484	1388	11	though	though	SCONJ
ftr-484	1388	12	a	a	DET
ftr-484	1388	13	weighting	weighting	NOUN
ftr-484	1388	14	process	process	NOUN
ftr-484	1388	15	which	which	PRON
ftr-484	1388	16	utilizes	utilize	VERB
ftr-484	1388	17	the	the	DET
ftr-484	1388	18	weights	weight	NOUN
ftr-484	1388	19	from	from	ADP
ftr-484	1388	20	bls	bls	PROPN
ftr-484	1388	21	,	,	PUNCT
ftr-484	1388	22	rather	rather	ADV
ftr-484	1388	23	than	than	ADP
ftr-484	1388	24	the	the	DET
ftr-484	1388	25	values	value	NOUN
ftr-484	1388	26	of	of	ADP
ftr-484	1388	27	the	the	DET
ftr-484	1388	28	inventory	inventory	NOUN
ftr-484	1388	29	in	in	ADP
ftr-484	1388	30	that	that	DET
ftr-484	1388	31	category	category	NOUN
ftr-484	1388	32	.	.	PUNCT
ftr-484	1389	1	-5	-5	PUNCT
ftr-484	1389	2	229	229	X
ftr-484	1389	3	.	.	PUNCT
ftr-484	1390	1	see	see	VERB
ftr-484	1390	2	,	,	PUNCT
ftr-484	1390	3	e.g.	e.g.	ADV
ftr-484	1390	4	,	,	PUNCT
ftr-484	1390	5	bureau	bureau	PROPN
ftr-484	1390	6	of	of	ADP
ftr-484	1390	7	labor	labor	PROPN
ftr-484	1390	8	statistics	statistic	NOUN
ftr-484	1390	9	,	,	PUNCT
ftr-484	1390	10	united	united	PROPN
ftr-484	1390	11	states	states	PROPN
ftr-484	1390	12	department	department	PROPN
ftr-484	1390	13	of	of	ADP
ftr-484	1390	14	labor	labor	PROPN
ftr-484	1390	15	,	,	PUNCT
ftr-484	1390	16	cpi	cpi	PROPN
ftr-484	1390	17	detailed	detailed	ADJ
ftr-484	1390	18	report	report	NOUN
ftr-484	1390	19	11	11	NUM
ftr-484	1390	20	-	-	SYM
ftr-484	1390	21	15	15	NUM
ftr-484	1390	22	(	(	PUNCT
ftr-484	1390	23	december	december	PROPN
ftr-484	1390	24	1994	1994	NUM
ftr-484	1390	25	)	)	PUNCT
ftr-484	1390	26	(	(	PUNCT
ftr-484	1390	27	showing	show	VERB
ftr-484	1390	28	detailed	detailed	ADJ
ftr-484	1390	29	expenditure	expenditure	NOUN
ftr-484	1390	30	categories	category	NOUN
ftr-484	1390	31	under	under	ADP
ftr-484	1390	32	each	each	DET
ftr-484	1390	33	general	general	ADJ
ftr-484	1390	34	expenditure	expenditure	NOUN
ftr-484	1390	35	category	category	NOUN
ftr-484	1390	36	)	)	PUNCT
ftr-484	1390	37	.	.	PUNCT
ftr-484	1391	1	230	230	NUM
ftr-484	1391	2	.	.	PUNCT
ftr-484	1392	1	see	see	VERB
ftr-484	1392	2	bls	bls	PROPN
ftr-484	1392	3	handbook	handbook	PROPN
ftr-484	1392	4	,	,	PUNCT
ftr-484	1392	5	supra	supra	PROPN
ftr-484	1392	6	note	note	NOUN
ftr-484	1392	7	141	141	NUM
ftr-484	1392	8	,	,	PUNCT
ftr-484	1392	9	at	at	ADP
ftr-484	1392	10	140	140	NUM
ftr-484	1392	11	.	.	PUNCT
ftr-484	1392	12	231	231	NUM
ftr-484	1392	13	.	.	PUNCT
ftr-484	1393	1	see	see	VERB
ftr-484	1393	2	schneider	schneider	NOUN
ftr-484	1393	3	,	,	PUNCT
ftr-484	1393	4	supra	supra	PROPN
ftr-484	1393	5	note	note	PROPN
ftr-484	1393	6	4	4	NUM
ftr-484	1393	7	,	,	PUNCT
ftr-484	1393	8	§	§	PROPN
ftr-484	1393	9	14.0413	14.0413	NUM
ftr-484	1393	10	]	]	PUNCT
ftr-484	1393	11	,	,	PUNCT
ftr-484	1393	12	at	at	ADP
ftr-484	1393	13	14	14	NUM
ftr-484	1393	14	-	-	SYM
ftr-484	1393	15	130	130	NUM
ftr-484	1393	16	to	to	PART
ftr-484	1393	17	14	14	NUM
ftr-484	1393	18	-	-	SYM
ftr-484	1393	19	131	131	NUM
ftr-484	1393	20	.	.	PUNCT
ftr-484	1394	1	232	232	NUM
ftr-484	1394	2	.	.	PUNCT
ftr-484	1395	1	ppi	ppi	NOUN
ftr-484	1395	2	weights	weight	NOUN
ftr-484	1395	3	are	be	AUX
ftr-484	1395	4	based	base	VERB
ftr-484	1395	5	on	on	ADP
ftr-484	1395	6	the	the	DET
ftr-484	1395	7	value	value	NOUN
ftr-484	1395	8	of	of	ADP
ftr-484	1395	9	shipments	shipment	NOUN
ftr-484	1395	10	derived	derive	VERB
ftr-484	1395	11	from	from	ADP
ftr-484	1395	12	information	information	NOUN
ftr-484	1395	13	provided	provide	VERB
ftr-484	1395	14	by	by	ADP
ftr-484	1395	15	the	the	DET
ftr-484	1395	16	bureau	bureau	PROPN
ftr-484	1395	17	of	of	ADP
ftr-484	1395	18	census	census	NOUN
ftr-484	1395	19	and	and	CCONJ
ftr-484	1395	20	certain	certain	ADJ
ftr-484	1395	21	other	other	ADJ
ftr-484	1395	22	sources	source	NOUN
ftr-484	1395	23	.	.	PUNCT
ftr-484	1396	1	see	see	VERB
ftr-484	1396	2	bls	bls	PROPN
ftr-484	1396	3	handbook	handbook	PROPN
ftr-484	1396	4	,	,	PUNCT
ftr-484	1396	5	supra	supra	PROPN
ftr-484	1396	6	note	note	NOUN
ftr-484	1396	7	141	141	NUM
ftr-484	1396	8	,	,	PUNCT
ftr-484	1396	9	at	at	ADP
ftr-484	1396	10	146	146	NUM
ftr-484	1396	11	-	-	SYM
ftr-484	1396	12	47	47	NUM
ftr-484	1396	13	(	(	PUNCT
ftr-484	1396	14	1992	1992	NUM
ftr-484	1396	15	)	)	PUNCT
ftr-484	1396	16	.	.	PUNCT
ftr-484	1397	1	cpi	cpi	PROPN
ftr-484	1397	2	weights	weight	NOUN
ftr-484	1397	3	are	be	AUX
ftr-484	1397	4	based	base	VERB
ftr-484	1397	5	on	on	ADP
ftr-484	1397	6	estimates	estimate	NOUN
ftr-484	1397	7	from	from	ADP
ftr-484	1397	8	a	a	DET
ftr-484	1397	9	"	"	PUNCT
ftr-484	1397	10	consumer	consumer	NOUN
ftr-484	1397	11	expenditure	expenditure	NOUN
ftr-484	1397	12	survey	survey	NOUN
ftr-484	1397	13	,	,	PUNCT
ftr-484	1397	14	"	"	PUNCT
ftr-484	1397	15	which	which	PRON
ftr-484	1397	16	provides	provide	VERB
ftr-484	1397	17	data	datum	NOUN
ftr-484	1397	18	on	on	ADP
ftr-484	1397	19	consumer	consumer	NOUN
ftr-484	1397	20	purchases	purchase	NOUN
ftr-484	1397	21	over	over	ADP
ftr-484	1397	22	time	time	NOUN
ftr-484	1397	23	.	.	PUNCT
ftr-484	1398	1	see	see	VERB
ftr-484	1398	2	i	i	PRON
ftr-484	1398	3	d.	d.	PROPN
ftr-484	1398	4	at	at	ADP
ftr-484	1398	5	178	178	NUM
ftr-484	1398	6	.	.	PUNCT
ftr-484	1399	1	233	233	NUM
ftr-484	1399	2	.	.	PUNCT
ftr-484	1399	3	regs	regs	PROPN
ftr-484	1399	4	.	.	PUNCT
ftr-484	1400	1	§	§	PROPN
ftr-484	1400	2	1.472	1.472	NUM
ftr-484	1400	3	-	-	SYM
ftr-484	1400	4	8(e)(3)(iii)(b)(l	8(e)(3)(iii)(b)(l	NUM
ftr-484	1400	5	)	)	PUNCT
ftr-484	1400	6	,	,	PUNCT
ftr-484	1400	7	(	(	PUNCT
ftr-484	1400	8	4	4	NUM
ftr-484	1400	9	)	)	PUNCT
ftr-484	1400	10	;	;	PUNCT
ftr-484	1400	11	see	see	VERB
ftr-484	1400	12	schneider	schneider	NOUN
ftr-484	1400	13	,	,	PUNCT
ftr-484	1400	14	supra	supra	PROPN
ftr-484	1400	15	note	note	NOUN
ftr-484	1400	16	4	4	NUM
ftr-484	1400	17	.	.	PUNCT
ftr-484	1401	1	§	§	PROPN
ftr-484	1401	2	14.04[3	14.04[3	NUM
ftr-484	1401	3	)	)	PUNCT
ftr-484	1401	4	,	,	PUNCT
ftr-484	1401	5	at	at	ADP
ftr-484	1401	6	14	14	NUM
ftr-484	1401	7	-	-	SYM
ftr-484	1401	8	129	129	NUM
ftr-484	1401	9	.	.	PUNCT
ftr-484	1402	1	234	234	NUM
ftr-484	1402	2	.	.	PUNCT
ftr-484	1402	3	regs	regs	PROPN
ftr-484	1402	4	.	.	PUNCT
ftr-484	1403	1	§	§	PROPN
ftr-484	1403	2	1.472	1.472	NUM
ftr-484	1403	3	-	-	SYM
ftr-484	1403	4	8(e)(3)(iii)(b)(3	8(e)(3)(iii)(b)(3	NUM
ftr-484	1403	5	)	)	PUNCT
ftr-484	1404	1	;	;	PUNCT
ftr-484	1404	2	see	see	VERB
ftr-484	1404	3	schneider	schneider	NOUN
ftr-484	1404	4	,	,	PUNCT
ftr-484	1404	5	supra	supra	PROPN
ftr-484	1404	6	note	note	NOUN
ftr-484	1404	7	4	4	NUM
ftr-484	1404	8	.	.	PUNCT
ftr-484	1405	1	§	§	PROPN
ftr-484	1405	2	14.04[31	14.04[31	NUM
ftr-484	1405	3	,	,	PUNCT
ftr-484	1405	4	at	at	ADP
ftr-484	1405	5	14129	14129	NUM
ftr-484	1405	6	.	.	PUNCT
ftr-484	1406	1	235	235	NUM
ftr-484	1406	2	.	.	PUNCT
ftr-484	1407	1	see	see	VERB
ftr-484	1407	2	regs	reg	NOUN
ftr-484	1407	3	.	.	PUNCT
ftr-484	1408	1	§	§	PROPN
ftr-484	1408	2	1.472	1.472	NUM
ftr-484	1408	3	-	-	SYM
ftr-484	1408	4	8(e)(3)(iii)(b)(3	8(e)(3)(iii)(b)(3	NUM
ftr-484	1408	5	)	)	PUNCT
ftr-484	1408	6	,	,	PUNCT
ftr-484	1408	7	(	(	PUNCT
ftr-484	1408	8	5	5	NUM
ftr-484	1408	9	)	)	PUNCT
ftr-484	1408	10	.	.	PUNCT
ftr-484	1409	1	to	to	PART
ftr-484	1409	2	illustrate	illustrate	VERB
ftr-484	1409	3	,	,	PUNCT
ftr-484	1409	4	assume	assume	VERB
ftr-484	1409	5	a	a	DET
ftr-484	1409	6	taxpayer	taxpayer	NOUN
ftr-484	1409	7	had	have	VERB
ftr-484	1409	8	wooden	wooden	ADJ
ftr-484	1409	9	household	household	NOUN
ftr-484	1409	10	tables	table	NOUN
ftr-484	1409	11	and	and	CCONJ
ftr-484	1409	12	desks	desk	NOUN
ftr-484	1409	13	in	in	ADP
ftr-484	1409	14	inventory	inventory	NOUN
ftr-484	1409	15	,	,	PUNCT
ftr-484	1409	16	each	each	PRON
ftr-484	1409	17	of	of	ADP
ftr-484	1409	18	which	which	PRON
ftr-484	1409	19	comprises	comprise	VERB
ftr-484	1409	20	5	5	NUM
ftr-484	1409	21	%	%	NOUN
ftr-484	1409	22	of	of	ADP
ftr-484	1409	23	the	the	DET
ftr-484	1409	24	dollar	dollar	NOUN
ftr-484	1409	25	value	value	NOUN
ftr-484	1409	26	of	of	ADP
ftr-484	1409	27	a	a	DET
ftr-484	1409	28	lifo	lifo	ADJ
ftr-484	1409	29	pool	pool	NOUN
ftr-484	1409	30	.	.	PUNCT
ftr-484	1410	1	according	accord	VERB
ftr-484	1410	2	to	to	ADP
ftr-484	1410	3	table	table	NOUN
ftr-484	1410	4	12	12	NUM
ftr-484	1410	5	in	in	ADP
ftr-484	1410	6	the	the	DET
ftr-484	1410	7	producer	producer	NOUN
ftr-484	1410	8	price	price	NOUN
ftr-484	1410	9	index	index	NOUN
ftr-484	1410	10	.	.	PUNCT
ftr-484	1411	1	the	the	DET
ftr-484	1411	2	bls	bls	PROPN
ftr-484	1411	3	weight	weight	NOUN
ftr-484	1411	4	for	for	ADP
ftr-484	1411	5	19951	19951	NUM
ftr-484	1411	6	florida	florida	PROPN
ftr-484	1411	7	tax	tax	NOUN
ftr-484	1411	8	review	review	NOUN
ftr-484	1411	9	using	use	VERB
ftr-484	1411	10	bls	bls	PROPN
ftr-484	1411	11	weights	weight	NOUN
ftr-484	1411	12	instead	instead	ADV
ftr-484	1411	13	of	of	ADP
ftr-484	1411	14	the	the	DET
ftr-484	1411	15	taxpayer	taxpayer	NOUN
ftr-484	1411	16	's	's	PART
ftr-484	1411	17	actual	actual	ADJ
ftr-484	1411	18	inventory	inventory	NOUN
ftr-484	1411	19	data	datum	NOUN
ftr-484	1411	20	effectively	effectively	ADV
ftr-484	1411	21	injects	inject	VERB
ftr-484	1411	22	an	an	DET
ftr-484	1411	23	element	element	NOUN
ftr-484	1411	24	of	of	ADP
ftr-484	1411	25	arbitrariness	arbitrariness	NOUN
ftr-484	1411	26	,	,	PUNCT
ftr-484	1411	27	236	236	NUM
ftr-484	1411	28	which	which	PRON
ftr-484	1411	29	has	have	AUX
ftr-484	1411	30	been	be	AUX
ftr-484	1411	31	criticized	criticize	VERB
ftr-484	1411	32	by	by	ADP
ftr-484	1411	33	commentators.237	commentators.237	PROPN
ftr-484	1411	34	neither	neither	CCONJ
ftr-484	1411	35	the	the	DET
ftr-484	1411	36	proposed	proposed	ADJ
ftr-484	1411	37	nor	nor	CCONJ
ftr-484	1411	38	final	final	ADJ
ftr-484	1411	39	regulations	regulation	NOUN
ftr-484	1411	40	explain	explain	VERB
ftr-484	1411	41	why	why	SCONJ
ftr-484	1411	42	this	this	DET
ftr-484	1411	43	approach	approach	NOUN
ftr-484	1411	44	was	be	AUX
ftr-484	1411	45	adopted	adopt	VERB
ftr-484	1411	46	.	.	PUNCT
ftr-484	1412	1	if	if	SCONJ
ftr-484	1412	2	the	the	DET
ftr-484	1412	3	purpose	purpose	NOUN
ftr-484	1412	4	was	be	AUX
ftr-484	1412	5	simplification	simplification	NOUN
ftr-484	1412	6	,	,	PUNCT
ftr-484	1412	7	it	it	PRON
ftr-484	1412	8	is	be	AUX
ftr-484	1412	9	doubtful	doubtful	ADJ
ftr-484	1412	10	any	any	DET
ftr-484	1412	11	simplification	simplification	NOUN
ftr-484	1412	12	was	be	AUX
ftr-484	1412	13	accomplished	accomplish	VERB
ftr-484	1412	14	.	.	PUNCT
ftr-484	1413	1	legislation	legislation	NOUN
ftr-484	1413	2	proposed	propose	VERB
ftr-484	1413	3	in	in	ADP
ftr-484	1413	4	1994	1994	NUM
ftr-484	1413	5	would	would	AUX
ftr-484	1413	6	have	have	AUX
ftr-484	1413	7	eliminated	eliminate	VERB
ftr-484	1413	8	the	the	DET
ftr-484	1413	9	use	use	NOUN
ftr-484	1413	10	of	of	ADP
ftr-484	1413	11	bls	bls	PROPN
ftr-484	1413	12	weights	weight	NOUN
ftr-484	1413	13	,	,	PUNCT
ftr-484	1413	14	but	but	CCONJ
ftr-484	1413	15	it	it	PRON
ftr-484	1413	16	was	be	AUX
ftr-484	1413	17	not	not	PART
ftr-484	1413	18	enacted.238	enacted.238	NOUN
ftr-484	1413	19	3	3	NUM
ftr-484	1413	20	.	.	PUNCT
ftr-484	1413	21	computing	compute	VERB
ftr-484	1413	22	a	a	DET
ftr-484	1413	23	composite	composite	ADJ
ftr-484	1413	24	index.-after	index.-after	NOUN
ftr-484	1413	25	the	the	DET
ftr-484	1413	26	indexes	index	NOUN
ftr-484	1413	27	are	be	AUX
ftr-484	1413	28	assigned	assign	VERB
ftr-484	1413	29	and	and	CCONJ
ftr-484	1413	30	weighted	weight	VERB
ftr-484	1413	31	composite	composite	ADJ
ftr-484	1413	32	indexes	index	NOUN
ftr-484	1413	33	are	be	AUX
ftr-484	1413	34	computed	compute	VERB
ftr-484	1413	35	for	for	ADP
ftr-484	1413	36	any	any	DET
ftr-484	1413	37	aggregated	aggregated	ADJ
ftr-484	1413	38	categories	category	NOUN
ftr-484	1413	39	,	,	PUNCT
ftr-484	1413	40	the	the	DET
ftr-484	1413	41	taxpayer	taxpayer	NOUN
ftr-484	1413	42	must	must	AUX
ftr-484	1413	43	compute	compute	VERB
ftr-484	1413	44	a	a	DET
ftr-484	1413	45	composite	composite	ADJ
ftr-484	1413	46	index	index	NOUN
ftr-484	1413	47	for	for	ADP
ftr-484	1413	48	the	the	DET
ftr-484	1413	49	pool	pool	NOUN
ftr-484	1413	50	based	base	VERB
ftr-484	1413	51	on	on	ADP
ftr-484	1413	52	its	its	PRON
ftr-484	1413	53	actual	actual	ADJ
ftr-484	1413	54	inventory	inventory	NOUN
ftr-484	1413	55	quantities	quantity	NOUN
ftr-484	1413	56	for	for	ADP
ftr-484	1413	57	each	each	DET
ftr-484	1413	58	applicable	applicable	ADJ
ftr-484	1413	59	category	category	NOUN
ftr-484	1413	60	.	.	PUNCT
ftr-484	1414	1	thus	thus	ADV
ftr-484	1414	2	,	,	PUNCT
ftr-484	1414	3	the	the	DET
ftr-484	1414	4	index	index	NOUN
ftr-484	1414	5	for	for	ADP
ftr-484	1414	6	those	those	DET
ftr-484	1414	7	categories	category	NOUN
ftr-484	1414	8	meeting	meet	VERB
ftr-484	1414	9	the	the	DET
ftr-484	1414	10	10	10	NUM
ftr-484	1414	11	%	%	NOUN
ftr-484	1414	12	threshold	threshold	NOUN
ftr-484	1414	13	without	without	ADP
ftr-484	1414	14	aggregation	aggregation	NOUN
ftr-484	1414	15	are	be	AUX
ftr-484	1414	16	weighted	weight	VERB
ftr-484	1414	17	by	by	ADP
ftr-484	1414	18	the	the	DET
ftr-484	1414	19	value	value	NOUN
ftr-484	1414	20	in	in	ADP
ftr-484	1414	21	that	that	DET
ftr-484	1414	22	category	category	NOUN
ftr-484	1414	23	;	;	PUNCT
ftr-484	1414	24	the	the	DET
ftr-484	1414	25	composite	composite	ADJ
ftr-484	1414	26	index	index	NOUN
ftr-484	1414	27	for	for	ADP
ftr-484	1414	28	any	any	DET
ftr-484	1414	29	aggregated	aggregate	VERB
ftr-484	1414	30	categories	category	NOUN
ftr-484	1414	31	(	(	PUNCT
ftr-484	1414	32	computed	compute	VERB
ftr-484	1414	33	by	by	ADP
ftr-484	1414	34	using	use	VERB
ftr-484	1414	35	bls	bls	PROPN
ftr-484	1414	36	weights	weight	NOUN
ftr-484	1414	37	)	)	PUNCT
ftr-484	1414	38	is	be	AUX
ftr-484	1414	39	weighted	weight	VERB
ftr-484	1414	40	by	by	ADP
ftr-484	1414	41	the	the	DET
ftr-484	1414	42	total	total	ADJ
ftr-484	1414	43	actual	actual	ADJ
ftr-484	1414	44	value	value	NOUN
ftr-484	1414	45	of	of	ADP
ftr-484	1414	46	those	those	DET
ftr-484	1414	47	categories	category	NOUN
ftr-484	1414	48	to	to	PART
ftr-484	1414	49	compute	compute	VERB
ftr-484	1414	50	a	a	DET
ftr-484	1414	51	composite	composite	ADJ
ftr-484	1414	52	index	index	NOUN
ftr-484	1414	53	for	for	ADP
ftr-484	1414	54	the	the	DET
ftr-484	1414	55	pool	pool	NOUN
ftr-484	1414	56	.	.	PUNCT
ftr-484	1415	1	23	23	NUM
ftr-484	1415	2	9	9	NUM
ftr-484	1415	3	two	two	NUM
ftr-484	1415	4	additional	additional	ADJ
ftr-484	1415	5	adjustments	adjustment	NOUN
ftr-484	1415	6	further	far	ADV
ftr-484	1415	7	complicate	complicate	VERB
ftr-484	1415	8	this	this	DET
ftr-484	1415	9	composite	composite	ADJ
ftr-484	1415	10	index	index	NOUN
ftr-484	1415	11	computation	computation	NOUN
ftr-484	1415	12	:	:	PUNCT
ftr-484	1415	13	an	an	DET
ftr-484	1415	14	adjustment	adjustment	NOUN
ftr-484	1415	15	to	to	PART
ftr-484	1415	16	reflect	reflect	VERB
ftr-484	1415	17	only	only	ADV
ftr-484	1415	18	80	80	NUM
ftr-484	1415	19	%	%	NOUN
ftr-484	1415	20	of	of	ADP
ftr-484	1415	21	the	the	DET
ftr-484	1415	22	inflation	inflation	NOUN
ftr-484	1415	23	in	in	ADP
ftr-484	1415	24	the	the	DET
ftr-484	1415	25	applicable	applicable	ADJ
ftr-484	1415	26	bls	bls	PROPN
ftr-484	1415	27	indexes	index	NOUN
ftr-484	1415	28	(	(	PUNCT
ftr-484	1415	29	"	"	PUNCT
ftr-484	1415	30	80	80	NUM
ftr-484	1415	31	%	%	NOUN
ftr-484	1415	32	limitation	limitation	NOUN
ftr-484	1415	33	"	"	PUNCT
ftr-484	1415	34	)	)	PUNCT
ftr-484	1415	35	,	,	PUNCT
ftr-484	1415	36	and	and	CCONJ
ftr-484	1415	37	an	an	DET
ftr-484	1415	38	adjustment	adjustment	NOUN
ftr-484	1415	39	to	to	PART
ftr-484	1415	40	restate	restate	VERB
ftr-484	1415	41	bls	bls	ADJ
ftr-484	1415	42	indexes	index	NOUN
ftr-484	1415	43	on	on	ADP
ftr-484	1415	44	a	a	DET
ftr-484	1415	45	"	"	PUNCT
ftr-484	1415	46	cost	cost	NOUN
ftr-484	1415	47	"	"	PUNCT
ftr-484	1415	48	basis	basis	NOUN
ftr-484	1415	49	(	(	PUNCT
ftr-484	1415	50	"	"	PUNCT
ftr-484	1415	51	cost	cost	NOUN
ftr-484	1415	52	adjustment	adjustment	NOUN
ftr-484	1415	53	"	"	PUNCT
ftr-484	1415	54	)	)	PUNCT
ftr-484	1415	55	.	.	PUNCT
ftr-484	1416	1	a.	a.	NOUN
ftr-484	1416	2	80	80	NUM
ftr-484	1416	3	%	%	NOUN
ftr-484	1416	4	limitation.-the	limitation.-the	ADJ
ftr-484	1416	5	80	80	NUM
ftr-484	1416	6	%	%	NOUN
ftr-484	1416	7	limitation	limitation	NOUN
ftr-484	1416	8	is	be	AUX
ftr-484	1416	9	rooted	root	VERB
ftr-484	1416	10	in	in	ADP
ftr-484	1416	11	concerns	concern	NOUN
ftr-484	1416	12	about	about	ADP
ftr-484	1416	13	protecting	protect	VERB
ftr-484	1416	14	the	the	DET
ftr-484	1416	15	public	public	ADJ
ftr-484	1416	16	fisc	fisc	NOUN
ftr-484	1416	17	from	from	ADP
ftr-484	1416	18	taxpayers	taxpayer	NOUN
ftr-484	1416	19	who	who	PRON
ftr-484	1416	20	select	select	VERB
ftr-484	1416	21	the	the	DET
ftr-484	1416	22	ipic	ipic	NOUN
ftr-484	1416	23	method	method	NOUN
ftr-484	1416	24	only	only	ADV
ftr-484	1416	25	when	when	SCONJ
ftr-484	1416	26	more	more	ADV
ftr-484	1416	27	advantageous	advantageous	ADJ
ftr-484	1416	28	than	than	ADP
ftr-484	1416	29	their	their	PRON
ftr-484	1416	30	current	current	ADJ
ftr-484	1416	31	method	method	NOUN
ftr-484	1416	32	.	.	PUNCT
ftr-484	1417	1	the	the	DET
ftr-484	1417	2	preamble	preamble	NOUN
ftr-484	1417	3	to	to	ADP
ftr-484	1417	4	the	the	DET
ftr-484	1417	5	final	final	ADJ
ftr-484	1417	6	regulations	regulation	NOUN
ftr-484	1417	7	explains	explain	VERB
ftr-484	1417	8	the	the	DET
ftr-484	1417	9	rationale	rationale	NOUN
ftr-484	1417	10	for	for	ADP
ftr-484	1417	11	this	this	DET
ftr-484	1417	12	limitation	limitation	NOUN
ftr-484	1417	13	:	:	PUNCT
ftr-484	1417	14	taxpayers	taxpayer	NOUN
ftr-484	1417	15	experiencing	experience	VERB
ftr-484	1417	16	a	a	DET
ftr-484	1417	17	rate	rate	NOUN
ftr-484	1417	18	of	of	ADP
ftr-484	1417	19	inventory	inventory	NOUN
ftr-484	1417	20	price	price	NOUN
ftr-484	1417	21	inflation	inflation	NOUN
ftr-484	1417	22	tables	table	NOUN
ftr-484	1417	23	(	(	PUNCT
ftr-484	1417	24	commodity	commodity	NOUN
ftr-484	1417	25	code	code	NOUN
ftr-484	1417	26	12120101	12120101	NUM
ftr-484	1417	27	)	)	PUNCT
ftr-484	1417	28	is	be	AUX
ftr-484	1417	29	.026	.026	NUM
ftr-484	1417	30	and	and	CCONJ
ftr-484	1417	31	the	the	DET
ftr-484	1417	32	weight	weight	NOUN
ftr-484	1417	33	for	for	ADP
ftr-484	1417	34	desks	desk	NOUN
ftr-484	1417	35	(	(	PUNCT
ftr-484	1417	36	commodity	commodity	NOUN
ftr-484	1417	37	code	code	NOUN
ftr-484	1417	38	12120103	12120103	NUM
ftr-484	1417	39	)	)	PUNCT
ftr-484	1417	40	is	be	AUX
ftr-484	1417	41	.007	.007	NUM
ftr-484	1417	42	.	.	PUNCT
ftr-484	1418	1	bureau	bureau	PROPN
ftr-484	1418	2	of	of	ADP
ftr-484	1418	3	labor	labor	PROPN
ftr-484	1418	4	statistics	statistics	PROPN
ftr-484	1418	5	,	,	PUNCT
ftr-484	1418	6	u.s	u.s	PROPN
ftr-484	1418	7	.	.	PROPN
ftr-484	1418	8	department	department	PROPN
ftr-484	1418	9	of	of	ADP
ftr-484	1418	10	labor	labor	NOUN
ftr-484	1418	11	,	,	PUNCT
ftr-484	1418	12	producer	producer	NOUN
ftr-484	1418	13	price	price	NOUN
ftr-484	1418	14	indexes	index	NOUN
ftr-484	1418	15	354	354	NUM
ftr-484	1418	16	(	(	PUNCT
ftr-484	1418	17	1994	1994	NUM
ftr-484	1418	18	)	)	PUNCT
ftr-484	1418	19	.	.	PUNCT
ftr-484	1419	1	converting	convert	VERB
ftr-484	1419	2	these	these	DET
ftr-484	1419	3	bls	bls	PROPN
ftr-484	1419	4	weights	weight	NOUN
ftr-484	1419	5	to	to	ADP
ftr-484	1419	6	a	a	DET
ftr-484	1419	7	percentage	percentage	NOUN
ftr-484	1419	8	,	,	PUNCT
ftr-484	1419	9	the	the	DET
ftr-484	1419	10	bls	bls	PROPN
ftr-484	1419	11	weight	weight	NOUN
ftr-484	1419	12	for	for	ADP
ftr-484	1419	13	tables	table	NOUN
ftr-484	1419	14	will	will	AUX
ftr-484	1419	15	be	be	AUX
ftr-484	1419	16	78.2	78.2	NUM
ftr-484	1419	17	%	%	NOUN
ftr-484	1419	18	(	(	PUNCT
ftr-484	1419	19	.026/.033	.026/.033	PROPN
ftr-484	1419	20	)	)	PUNCT
ftr-484	1419	21	,	,	PUNCT
ftr-484	1419	22	and	and	CCONJ
ftr-484	1419	23	the	the	DET
ftr-484	1419	24	bls	bls	PROPN
ftr-484	1419	25	weight	weight	NOUN
ftr-484	1419	26	for	for	ADP
ftr-484	1419	27	desks	desk	NOUN
ftr-484	1419	28	will	will	AUX
ftr-484	1419	29	be	be	AUX
ftr-484	1419	30	21.8	21.8	NUM
ftr-484	1419	31	%	%	NOUN
ftr-484	1419	32	(	(	PUNCT
ftr-484	1419	33	.007/.033	.007/.033	PROPN
ftr-484	1419	34	)	)	PUNCT
ftr-484	1419	35	.	.	PUNCT
ftr-484	1420	1	these	these	DET
ftr-484	1420	2	percentages	percentage	NOUN
ftr-484	1420	3	will	will	AUX
ftr-484	1420	4	be	be	AUX
ftr-484	1420	5	multiplied	multiply	VERB
ftr-484	1420	6	by	by	ADP
ftr-484	1420	7	the	the	DET
ftr-484	1420	8	inflation	inflation	NOUN
ftr-484	1420	9	in	in	ADP
ftr-484	1420	10	the	the	DET
ftr-484	1420	11	applicable	applicable	ADJ
ftr-484	1420	12	indexes	index	NOUN
ftr-484	1420	13	to	to	PART
ftr-484	1420	14	determine	determine	VERB
ftr-484	1420	15	the	the	DET
ftr-484	1420	16	composite	composite	ADJ
ftr-484	1420	17	index	index	NOUN
ftr-484	1420	18	for	for	ADP
ftr-484	1420	19	this	this	DET
ftr-484	1420	20	portion	portion	NOUN
ftr-484	1420	21	of	of	ADP
ftr-484	1420	22	the	the	DET
ftr-484	1420	23	inventory	inventory	NOUN
ftr-484	1420	24	pool	pool	NOUN
ftr-484	1420	25	.	.	PUNCT
ftr-484	1421	1	236	236	NUM
ftr-484	1421	2	.	.	X
ftr-484	1422	1	for	for	ADP
ftr-484	1422	2	example	example	NOUN
ftr-484	1422	3	,	,	PUNCT
ftr-484	1422	4	in	in	ADP
ftr-484	1422	5	the	the	DET
ftr-484	1422	6	computations	computation	NOUN
ftr-484	1422	7	in	in	ADP
ftr-484	1422	8	note	note	NOUN
ftr-484	1422	9	235	235	NUM
ftr-484	1422	10	above	above	ADV
ftr-484	1422	11	,	,	PUNCT
ftr-484	1422	12	the	the	DET
ftr-484	1422	13	tables	table	NOUN
ftr-484	1422	14	and	and	CCONJ
ftr-484	1422	15	desks	desk	NOUN
ftr-484	1422	16	were	be	AUX
ftr-484	1422	17	assigned	assign	VERB
ftr-484	1422	18	respective	respective	ADJ
ftr-484	1422	19	bls	bls	PROPN
ftr-484	1422	20	weights	weight	NOUN
ftr-484	1422	21	of	of	ADP
ftr-484	1422	22	78.2	78.2	NUM
ftr-484	1422	23	%	%	NOUN
ftr-484	1422	24	and	and	CCONJ
ftr-484	1422	25	21.8	21.8	NUM
ftr-484	1422	26	%	%	NOUN
ftr-484	1422	27	when	when	SCONJ
ftr-484	1422	28	the	the	DET
ftr-484	1422	29	items	item	NOUN
ftr-484	1422	30	should	should	AUX
ftr-484	1422	31	have	have	AUX
ftr-484	1422	32	been	be	AUX
ftr-484	1422	33	weighted	weight	VERB
ftr-484	1422	34	equally	equally	ADV
ftr-484	1422	35	(	(	PUNCT
ftr-484	1422	36	50	50	NUM
ftr-484	1422	37	%	%	NOUN
ftr-484	1422	38	)	)	PUNCT
ftr-484	1422	39	,	,	PUNCT
ftr-484	1422	40	since	since	SCONJ
ftr-484	1422	41	both	both	PRON
ftr-484	1422	42	comprise	comprise	VERB
ftr-484	1422	43	half	half	NOUN
ftr-484	1422	44	of	of	ADP
ftr-484	1422	45	the	the	DET
ftr-484	1422	46	goods	good	NOUN
ftr-484	1422	47	that	that	PRON
ftr-484	1422	48	must	must	AUX
ftr-484	1422	49	be	be	AUX
ftr-484	1422	50	aggregated	aggregate	VERB
ftr-484	1422	51	at	at	ADP
ftr-484	1422	52	the	the	DET
ftr-484	1422	53	10	10	NUM
ftr-484	1422	54	%	%	NOUN
ftr-484	1422	55	level	level	NOUN
ftr-484	1422	56	.	.	PUNCT
ftr-484	1423	1	237	237	NUM
ftr-484	1423	2	.	.	PUNCT
ftr-484	1424	1	see	see	VERB
ftr-484	1424	2	gertzman	gertzman	NOUN
ftr-484	1424	3	,	,	PUNCT
ftr-484	1424	4	supra	supra	PROPN
ftr-484	1424	5	note	note	NOUN
ftr-484	1424	6	3	3	NUM
ftr-484	1424	7	,	,	PUNCT
ftr-484	1424	8	7.04[5][a][i	7.04[5][a][i	NOUN
ftr-484	1424	9	]	]	X
ftr-484	1424	10	,	,	PUNCT
ftr-484	1424	11	at	at	ADP
ftr-484	1424	12	7	7	NUM
ftr-484	1424	13	-	-	SYM
ftr-484	1424	14	67	67	NUM
ftr-484	1424	15	(	(	PUNCT
ftr-484	1424	16	"	"	PUNCT
ftr-484	1424	17	by	by	ADP
ftr-484	1424	18	using	use	VERB
ftr-484	1424	19	[	[	X
ftr-484	1424	20	bls	bls	X
ftr-484	1424	21	]	]	X
ftr-484	1424	22	weights	weight	NOUN
ftr-484	1424	23	,	,	PUNCT
ftr-484	1424	24	rather	rather	ADV
ftr-484	1424	25	than	than	ADP
ftr-484	1424	26	the	the	DET
ftr-484	1424	27	relative	relative	ADJ
ftr-484	1424	28	weights	weight	NOUN
ftr-484	1424	29	of	of	ADP
ftr-484	1424	30	the	the	DET
ftr-484	1424	31	actual	actual	ADJ
ftr-484	1424	32	items	item	NOUN
ftr-484	1424	33	in	in	ADP
ftr-484	1424	34	the	the	DET
ftr-484	1424	35	taxpayer	taxpayer	NOUN
ftr-484	1424	36	's	's	PART
ftr-484	1424	37	inventory	inventory	NOUN
ftr-484	1424	38	,	,	PUNCT
ftr-484	1424	39	a	a	DET
ftr-484	1424	40	potentially	potentially	ADV
ftr-484	1424	41	distorting	distorting	ADJ
ftr-484	1424	42	and	and	CCONJ
ftr-484	1424	43	arbitrary	arbitrary	ADJ
ftr-484	1424	44	result	result	NOUN
ftr-484	1424	45	may	may	AUX
ftr-484	1424	46	occur	occur	VERB
ftr-484	1424	47	.	.	PUNCT
ftr-484	1425	1	"	"	PUNCT
ftr-484	1425	2	)	)	PUNCT
ftr-484	1425	3	;	;	PUNCT
ftr-484	1425	4	schneider	schneider	NOUN
ftr-484	1425	5	,	,	PUNCT
ftr-484	1425	6	supra	supra	PROPN
ftr-484	1425	7	note	note	PROPN
ftr-484	1425	8	4	4	NUM
ftr-484	1425	9	,	,	PUNCT
ftr-484	1425	10	§	§	PROPN
ftr-484	1425	11	14.04[3	14.04[3	NUM
ftr-484	1425	12	]	]	X
ftr-484	1425	13	,	,	PUNCT
ftr-484	1425	14	at	at	ADP
ftr-484	1425	15	14	14	NUM
ftr-484	1425	16	-	-	SYM
ftr-484	1425	17	131	131	NUM
ftr-484	1425	18	(	(	PUNCT
ftr-484	1425	19	"	"	PUNCT
ftr-484	1425	20	the	the	DET
ftr-484	1425	21	requirements	requirement	NOUN
ftr-484	1425	22	for	for	ADP
ftr-484	1425	23	weighting	weight	VERB
ftr-484	1425	24	indexes	index	NOUN
ftr-484	1425	25	based	base	VERB
ftr-484	1425	26	on	on	ADP
ftr-484	1425	27	bls	bls	PROPN
ftr-484	1425	28	weights	weight	NOUN
ftr-484	1425	29	,	,	PUNCT
ftr-484	1425	30	rather	rather	ADV
ftr-484	1425	31	than	than	ADP
ftr-484	1425	32	the	the	DET
ftr-484	1425	33	taxpayer	taxpayer	NOUN
ftr-484	1425	34	's	's	PART
ftr-484	1425	35	own	own	ADJ
ftr-484	1425	36	mix	mix	NOUN
ftr-484	1425	37	,	,	PUNCT
ftr-484	1425	38	is	be	AUX
ftr-484	1425	39	potentially	potentially	ADV
ftr-484	1425	40	a	a	DET
ftr-484	1425	41	complex	complex	ADJ
ftr-484	1425	42	and	and	CCONJ
ftr-484	1425	43	burdensome	burdensome	ADJ
ftr-484	1425	44	requirement	requirement	NOUN
ftr-484	1425	45	.	.	PUNCT
ftr-484	1426	1	"	"	PUNCT
ftr-484	1426	2	)	)	PUNCT
ftr-484	1426	3	;	;	PUNCT
ftr-484	1426	4	c2	c2	PROPN
ftr-484	1426	5	william	william	PROPN
ftr-484	1426	6	sutherland	sutherland	PROPN
ftr-484	1426	7	,	,	PUNCT
ftr-484	1426	8	inventories	inventory	NOUN
ftr-484	1426	9	903.03	903.03	NUM
ftr-484	1426	10	(	(	PUNCT
ftr-484	1426	11	cch	cch	NOUN
ftr-484	1426	12	tax	tax	NOUN
ftr-484	1426	13	transactions	transaction	NOUN
ftr-484	1426	14	library	library	NOUN
ftr-484	1426	15	1988	1988	NUM
ftr-484	1426	16	)	)	PUNCT
ftr-484	1426	17	(	(	PUNCT
ftr-484	1426	18	"	"	PUNCT
ftr-484	1426	19	the	the	DET
ftr-484	1426	20	averaging	averaging	NOUN
ftr-484	1426	21	process	process	NOUN
ftr-484	1426	22	using	use	VERB
ftr-484	1426	23	bls	bls	PROPN
ftr-484	1426	24	weights	weight	NOUN
ftr-484	1426	25	is	be	AUX
ftr-484	1426	26	complicated	complicated	ADJ
ftr-484	1426	27	and	and	CCONJ
ftr-484	1426	28	the	the	DET
ftr-484	1426	29	results	result	NOUN
ftr-484	1426	30	are	be	AUX
ftr-484	1426	31	sometimes	sometimes	ADV
ftr-484	1426	32	illogical	illogical	ADJ
ftr-484	1426	33	in	in	ADP
ftr-484	1426	34	relation	relation	NOUN
ftr-484	1426	35	to	to	ADP
ftr-484	1426	36	the	the	DET
ftr-484	1426	37	taxpayer	taxpayer	NOUN
ftr-484	1426	38	's	's	PART
ftr-484	1426	39	own	own	ADJ
ftr-484	1426	40	weights	weight	NOUN
ftr-484	1426	41	"	"	PUNCT
ftr-484	1426	42	)	)	PUNCT
ftr-484	1426	43	.	.	PUNCT
ftr-484	1427	1	238	238	NUM
ftr-484	1427	2	.	.	PUNCT
ftr-484	1428	1	see	see	VERB
ftr-484	1428	2	schneider	schneider	NOUN
ftr-484	1428	3	,	,	PUNCT
ftr-484	1428	4	supra	supra	PROPN
ftr-484	1428	5	note	note	PROPN
ftr-484	1428	6	4	4	NUM
ftr-484	1428	7	,	,	PUNCT
ftr-484	1428	8	§	§	PROPN
ftr-484	1428	9	14.0413	14.0413	NUM
ftr-484	1428	10	]	]	PUNCT
ftr-484	1428	11	,	,	PUNCT
ftr-484	1428	12	at	at	ADP
ftr-484	1428	13	14	14	NUM
ftr-484	1428	14	-	-	SYM
ftr-484	1428	15	129	129	NUM
ftr-484	1428	16	n.201	n.201	NOUN
ftr-484	1428	17	.	.	PUNCT
ftr-484	1429	1	239	239	NUM
ftr-484	1429	2	.	.	PUNCT
ftr-484	1430	1	see	see	VERB
ftr-484	1430	2	regs	reg	NOUN
ftr-484	1430	3	.	.	PUNCT
ftr-484	1431	1	§	§	PROPN
ftr-484	1431	2	1.472	1.472	NUM
ftr-484	1431	3	-	-	SYM
ftr-484	1431	4	8(e)(3)(iii)(b)(5	8(e)(3)(iii)(b)(5	NUM
ftr-484	1431	5	)	)	PUNCT
ftr-484	1431	6	.	.	PUNCT
ftr-484	1432	1	[	[	X
ftr-484	1432	2	vol	vol	NOUN
ftr-484	1432	3	2:10	2:10	NUM
ftr-484	1432	4	dermystiffing	dermystiffe	VERB
ftr-484	1432	5	lifo	lifo	NOUN
ftr-484	1432	6	lower	low	ADJ
ftr-484	1432	7	than	than	ADP
ftr-484	1432	8	the	the	DET
ftr-484	1432	9	published	publish	VERB
ftr-484	1432	10	rate	rate	NOUN
ftr-484	1432	11	[	[	X
ftr-484	1432	12	i.e.	i.e.	X
ftr-484	1432	13	,	,	PUNCT
ftr-484	1432	14	the	the	DET
ftr-484	1432	15	bls	bls	PROPN
ftr-484	1432	16	index	index	NOUN
ftr-484	1432	17	rate	rate	NOUN
ftr-484	1432	18	]	]	PUNCT
ftr-484	1432	19	would	would	AUX
ftr-484	1432	20	tend	tend	VERB
ftr-484	1432	21	to	to	PART
ftr-484	1432	22	choose	choose	VERB
ftr-484	1432	23	the	the	DET
ftr-484	1432	24	use	use	NOUN
ftr-484	1432	25	of	of	ADP
ftr-484	1432	26	the	the	DET
ftr-484	1432	27	published	publish	VERB
ftr-484	1432	28	consumer	consumer	NOUN
ftr-484	1432	29	and	and	CCONJ
ftr-484	1432	30	producer	producer	NOUN
ftr-484	1432	31	price	price	NOUN
ftr-484	1432	32	indexes	index	NOUN
ftr-484	1432	33	.	.	PUNCT
ftr-484	1433	1	taxpayers	taxpayer	NOUN
ftr-484	1433	2	experiencing	experience	VERB
ftr-484	1433	3	a	a	DET
ftr-484	1433	4	rate	rate	NOUN
ftr-484	1433	5	of	of	ADP
ftr-484	1433	6	inventory	inventory	NOUN
ftr-484	1433	7	price	price	NOUN
ftr-484	1433	8	inflation	inflation	NOUN
ftr-484	1433	9	higher	high	ADJ
ftr-484	1433	10	than	than	ADP
ftr-484	1433	11	the	the	DET
ftr-484	1433	12	published	publish	VERB
ftr-484	1433	13	rate	rate	NOUN
ftr-484	1433	14	would	would	AUX
ftr-484	1433	15	tend	tend	VERB
ftr-484	1433	16	to	to	PART
ftr-484	1433	17	choose	choose	VERB
ftr-484	1433	18	to	to	PART
ftr-484	1433	19	use	use	VERB
ftr-484	1433	20	a	a	DET
ftr-484	1433	21	price	price	NOUN
ftr-484	1433	22	index	index	NOUN
ftr-484	1433	23	based	base	VERB
ftr-484	1433	24	on	on	ADP
ftr-484	1433	25	their	their	PRON
ftr-484	1433	26	own	own	ADJ
ftr-484	1433	27	inventory	inventory	NOUN
ftr-484	1433	28	price	price	NOUN
ftr-484	1433	29	inflation	inflation	NOUN
ftr-484	1433	30	experience	experience	NOUN
ftr-484	1433	31	.	.	PUNCT
ftr-484	1434	1	it	it	PRON
ftr-484	1434	2	was	be	AUX
ftr-484	1434	3	decided	decide	VERB
ftr-484	1434	4	that	that	SCONJ
ftr-484	1434	5	the	the	DET
ftr-484	1434	6	use	use	NOUN
ftr-484	1434	7	of	of	ADP
ftr-484	1434	8	the	the	DET
ftr-484	1434	9	consumer	consumer	NOUN
ftr-484	1434	10	and	and	CCONJ
ftr-484	1434	11	producer	producer	NOUN
ftr-484	1434	12	price	price	NOUN
ftr-484	1434	13	indexes	index	NOUN
ftr-484	1434	14	prepared	prepare	VERB
ftr-484	1434	15	by	by	ADP
ftr-484	1434	16	the	the	DET
ftr-484	1434	17	bureau	bureau	PROPN
ftr-484	1434	18	of	of	ADP
ftr-484	1434	19	labor	labor	PROPN
ftr-484	1434	20	statistics	statistic	NOUN
ftr-484	1434	21	should	should	AUX
ftr-484	1434	22	not	not	PART
ftr-484	1434	23	depend	depend	VERB
ftr-484	1434	24	on	on	ADP
ftr-484	1434	25	whether	whether	SCONJ
ftr-484	1434	26	a	a	DET
ftr-484	1434	27	taxpayer	taxpayer	NOUN
ftr-484	1434	28	's	's	PART
ftr-484	1434	29	actual	actual	ADJ
ftr-484	1434	30	rate	rate	NOUN
ftr-484	1434	31	of	of	ADP
ftr-484	1434	32	inventory	inventory	NOUN
ftr-484	1434	33	price	price	NOUN
ftr-484	1434	34	inflation	inflation	NOUN
ftr-484	1434	35	was	be	AUX
ftr-484	1434	36	relatively	relatively	ADV
ftr-484	1434	37	high	high	ADJ
ftr-484	1434	38	or	or	CCONJ
ftr-484	1434	39	low	low	ADJ
ftr-484	1434	40	.	.	PUNCT
ftr-484	1435	1	however	however	ADV
ftr-484	1435	2	,	,	PUNCT
ftr-484	1435	3	it	it	PRON
ftr-484	1435	4	was	be	AUX
ftr-484	1435	5	also	also	ADV
ftr-484	1435	6	decided	decide	VERB
ftr-484	1435	7	that	that	SCONJ
ftr-484	1435	8	the	the	DET
ftr-484	1435	9	use	use	NOUN
ftr-484	1435	10	of	of	ADP
ftr-484	1435	11	overstated	overstate	VERB
ftr-484	1435	12	inflation	inflation	NOUN
ftr-484	1435	13	rates	rate	NOUN
ftr-484	1435	14	to	to	PART
ftr-484	1435	15	value	value	NOUN
ftr-484	1435	16	lifo	lifo	NOUN
ftr-484	1435	17	inventory	inventory	NOUN
ftr-484	1435	18	pools	pool	NOUN
ftr-484	1435	19	should	should	AUX
ftr-484	1435	20	be	be	AUX
ftr-484	1435	21	reduced	reduce	VERB
ftr-484	1435	22	to	to	ADP
ftr-484	1435	23	the	the	DET
ftr-484	1435	24	extent	extent	NOUN
ftr-484	1435	25	possible	possible	ADJ
ftr-484	1435	26	consistent	consistent	ADJ
ftr-484	1435	27	with	with	ADP
ftr-484	1435	28	the	the	DET
ftr-484	1435	29	purposes	purpose	NOUN
ftr-484	1435	30	of	of	ADP
ftr-484	1435	31	simplifying	simplify	VERB
ftr-484	1435	32	the	the	DET
ftr-484	1435	33	use	use	NOUN
ftr-484	1435	34	of	of	ADP
ftr-484	1435	35	the	the	DET
ftr-484	1435	36	dollar	dollar	NOUN
ftr-484	1435	37	-	-	PUNCT
ftr-484	1435	38	value	value	NOUN
ftr-484	1435	39	lifo	lifo	NOUN
ftr-484	1435	40	method	method	NOUN
ftr-484	1435	41	....	....	PUNCT
ftr-484	1436	1	the	the	DET
ftr-484	1436	2	80	80	NUM
ftr-484	1436	3	percent	percent	NOUN
ftr-484	1436	4	limitation	limitation	NOUN
ftr-484	1436	5	is	be	AUX
ftr-484	1436	6	intended	intend	VERB
ftr-484	1436	7	to	to	PART
ftr-484	1436	8	be	be	AUX
ftr-484	1436	9	an	an	DET
ftr-484	1436	10	alternative	alternative	NOUN
ftr-484	1436	11	to	to	ADP
ftr-484	1436	12	computing	compute	VERB
ftr-484	1436	13	an	an	DET
ftr-484	1436	14	inventory	inventory	NOUN
ftr-484	1436	15	price	price	NOUN
ftr-484	1436	16	index	index	NOUN
ftr-484	1436	17	based	base	VERB
ftr-484	1436	18	on	on	ADP
ftr-484	1436	19	the	the	DET
ftr-484	1436	20	taxpayer	taxpayer	NOUN
ftr-484	1436	21	's	's	PART
ftr-484	1436	22	own	own	ADJ
ftr-484	1436	23	inflation	inflation	NOUN
ftr-484	1436	24	rate	rate	NOUN
ftr-484	1436	25	and	and	CCONJ
ftr-484	1436	26	is	be	AUX
ftr-484	1436	27	intended	intend	VERB
ftr-484	1436	28	to	to	PART
ftr-484	1436	29	be	be	AUX
ftr-484	1436	30	an	an	DET
ftr-484	1436	31	appropriately	appropriately	ADV
ftr-484	1436	32	conservative	conservative	ADJ
ftr-484	1436	33	estimate	estimate	NOUN
ftr-484	1436	34	that	that	SCONJ
ftr-484	1436	35	the	the	DET
ftr-484	1436	36	taxpayer	taxpayer	NOUN
ftr-484	1436	37	can	can	AUX
ftr-484	1436	38	use	use	VERB
ftr-484	1436	39	without	without	ADP
ftr-484	1436	40	regard	regard	NOUN
ftr-484	1436	41	to	to	ADP
ftr-484	1436	42	the	the	DET
ftr-484	1436	43	inflation	inflation	NOUN
ftr-484	1436	44	rate	rate	NOUN
ftr-484	1436	45	actually	actually	ADV
ftr-484	1436	46	experienced	experience	VERB
ftr-484	1436	47	by	by	ADP
ftr-484	1436	48	the	the	DET
ftr-484	1436	49	taxpayer	taxpayer	NOUN
ftr-484	1436	50	.	.	PUNCT
ftr-484	1437	1	however	however	ADV
ftr-484	1437	2	,	,	PUNCT
ftr-484	1437	3	since	since	SCONJ
ftr-484	1437	4	small	small	ADJ
ftr-484	1437	5	businesses	business	NOUN
ftr-484	1437	6	,	,	PUNCT
ftr-484	1437	7	as	as	ADP
ftr-484	1437	8	a	a	DET
ftr-484	1437	9	practical	practical	ADJ
ftr-484	1437	10	matter	matter	NOUN
ftr-484	1437	11	,	,	PUNCT
ftr-484	1437	12	are	be	AUX
ftr-484	1437	13	unable	unable	ADJ
ftr-484	1437	14	to	to	PART
ftr-484	1437	15	compute	compute	VERB
ftr-484	1437	16	their	their	PRON
ftr-484	1437	17	own	own	ADJ
ftr-484	1437	18	inflation	inflation	NOUN
ftr-484	1437	19	experience	experience	NOUN
ftr-484	1437	20	and	and	CCONJ
ftr-484	1437	21	therefore	therefore	ADV
ftr-484	1437	22	do	do	AUX
ftr-484	1437	23	not	not	PART
ftr-484	1437	24	have	have	VERB
ftr-484	1437	25	the	the	DET
ftr-484	1437	26	opportunity	opportunity	NOUN
ftr-484	1437	27	to	to	PART
ftr-484	1437	28	choose	choose	VERB
ftr-484	1437	29	to	to	PART
ftr-484	1437	30	use	use	VERB
ftr-484	1437	31	their	their	PRON
ftr-484	1437	32	own	own	ADJ
ftr-484	1437	33	inflation	inflation	NOUN
ftr-484	1437	34	experience	experience	NOUN
ftr-484	1437	35	,	,	PUNCT
ftr-484	1437	36	the	the	DET
ftr-484	1437	37	treasury	treasury	NOUN
ftr-484	1437	38	decision	decision	NOUN
ftr-484	1437	39	modifies	modify	VERB
ftr-484	1437	40	the	the	DET
ftr-484	1437	41	80	80	NUM
ftr-484	1437	42	percent	percent	NOUN
ftr-484	1437	43	limitation	limitation	NOUN
ftr-484	1437	44	and	and	CCONJ
ftr-484	1437	45	allows	allow	VERB
ftr-484	1437	46	an	an	DET
ftr-484	1437	47	eligible	eligible	ADJ
ftr-484	1437	48	small	small	ADJ
ftr-484	1437	49	business	business	NOUN
ftr-484	1437	50	,	,	PUNCT
ftr-484	1437	51	as	as	SCONJ
ftr-484	1437	52	defined	define	VERB
ftr-484	1437	53	by	by	ADP
ftr-484	1437	54	section	section	NOUN
ftr-484	1437	55	474(b	474(b	PROPN
ftr-484	1437	56	)	)	PUNCT
ftr-484	1437	57	of	of	ADP
ftr-484	1437	58	the	the	DET
ftr-484	1437	59	code	code	NOUN
ftr-484	1437	60	,	,	PUNCT
ftr-484	1437	61	to	to	PART
ftr-484	1437	62	use	use	VERB
ftr-484	1437	63	100	100	NUM
ftr-484	1437	64	%	%	NOUN
ftr-484	1437	65	of	of	ADP
ftr-484	1437	66	the	the	DET
ftr-484	1437	67	percent	percent	NOUN
ftr-484	1437	68	change	change	NOUN
ftr-484	1437	69	in	in	ADP
ftr-484	1437	70	the	the	DET
ftr-484	1437	71	applicable	applicable	ADJ
ftr-484	1437	72	indexes	index	NOUN
ftr-484	1437	73	.	.	PUNCT
ftr-484	1438	1	all	all	DET
ftr-484	1438	2	other	other	ADJ
ftr-484	1438	3	taxpayers	taxpayer	NOUN
ftr-484	1438	4	would	would	AUX
ftr-484	1438	5	be	be	AUX
ftr-484	1438	6	limited	limit	VERB
ftr-484	1438	7	to	to	ADP
ftr-484	1438	8	80	80	NUM
ftr-484	1438	9	percent	percent	NOUN
ftr-484	1438	10	of	of	ADP
ftr-484	1438	11	the	the	DET
ftr-484	1438	12	percent	percent	NOUN
ftr-484	1438	13	change	change	NOUN
ftr-484	1438	14	in	in	ADP
ftr-484	1438	15	the	the	DET
ftr-484	1438	16	applicable	applicable	ADJ
ftr-484	1438	17	indexes.2	indexes.2	NOUN
ftr-484	1438	18	'	'	PUNCT
ftr-484	1438	19	because	because	SCONJ
ftr-484	1438	20	the	the	DET
ftr-484	1438	21	bls	bls	PROPN
ftr-484	1438	22	indexes	index	NOUN
ftr-484	1438	23	are	be	AUX
ftr-484	1438	24	based	base	VERB
ftr-484	1438	25	on	on	ADP
ftr-484	1438	26	average	average	ADJ
ftr-484	1438	27	price	price	NOUN
ftr-484	1438	28	movements	movement	NOUN
ftr-484	1438	29	,	,	PUNCT
ftr-484	1438	30	some	some	DET
ftr-484	1438	31	taxpayers	taxpayer	NOUN
ftr-484	1438	32	are	be	AUX
ftr-484	1438	33	necessarily	necessarily	ADV
ftr-484	1438	34	above	above	ADP
ftr-484	1438	35	or	or	CCONJ
ftr-484	1438	36	below	below	ADP
ftr-484	1438	37	average	average	ADJ
ftr-484	1438	38	.	.	PUNCT
ftr-484	1439	1	however	however	ADV
ftr-484	1439	2	,	,	PUNCT
ftr-484	1439	3	given	give	VERB
ftr-484	1439	4	the	the	DET
ftr-484	1439	5	complexity	complexity	NOUN
ftr-484	1439	6	of	of	ADP
ftr-484	1439	7	the	the	DET
ftr-484	1439	8	ipic	ipic	NOUN
ftr-484	1439	9	method	method	NOUN
ftr-484	1439	10	computations	computation	NOUN
ftr-484	1439	11	,	,	PUNCT
ftr-484	1439	12	it	it	PRON
ftr-484	1439	13	is	be	AUX
ftr-484	1439	14	questionable	questionable	ADJ
ftr-484	1439	15	whether	whether	SCONJ
ftr-484	1439	16	a	a	DET
ftr-484	1439	17	business	business	NOUN
ftr-484	1439	18	with	with	ADP
ftr-484	1439	19	complex	complex	ADJ
ftr-484	1439	20	inventories	inventory	NOUN
ftr-484	1439	21	could	could	AUX
ftr-484	1439	22	accurately	accurately	ADV
ftr-484	1439	23	predict	predict	VERB
ftr-484	1439	24	whether	whether	SCONJ
ftr-484	1439	25	the	the	DET
ftr-484	1439	26	ipic	ipic	NOUN
ftr-484	1439	27	method	method	NOUN
ftr-484	1439	28	would	would	AUX
ftr-484	1439	29	be	be	AUX
ftr-484	1439	30	advantageous	advantageous	ADJ
ftr-484	1439	31	.	.	PUNCT
ftr-484	1440	1	the	the	DET
ftr-484	1440	2	burden	burden	NOUN
ftr-484	1440	3	of	of	ADP
ftr-484	1440	4	making	make	VERB
ftr-484	1440	5	computations	computation	NOUN
ftr-484	1440	6	under	under	ADP
ftr-484	1440	7	the	the	DET
ftr-484	1440	8	ipic	ipic	NOUN
ftr-484	1440	9	method	method	NOUN
ftr-484	1440	10	and	and	CCONJ
ftr-484	1440	11	under	under	ADP
ftr-484	1440	12	its	its	PRON
ftr-484	1440	13	own	own	ADJ
ftr-484	1440	14	internal	internal	ADJ
ftr-484	1440	15	index	index	NOUN
ftr-484	1440	16	computation	computation	NOUN
ftr-484	1440	17	method	method	NOUN
ftr-484	1440	18	would	would	AUX
ftr-484	1440	19	tend	tend	VERB
ftr-484	1440	20	to	to	PART
ftr-484	1440	21	limit	limit	VERB
ftr-484	1440	22	the	the	DET
ftr-484	1440	23	degree	degree	NOUN
ftr-484	1440	24	of	of	ADP
ftr-484	1440	25	adverse	adverse	ADJ
ftr-484	1440	26	selection	selection	NOUN
ftr-484	1440	27	of	of	ADP
ftr-484	1440	28	the	the	DET
ftr-484	1440	29	ipic	ipic	NOUN
ftr-484	1440	30	method	method	NOUN
ftr-484	1440	31	against	against	ADP
ftr-484	1440	32	the	the	DET
ftr-484	1440	33	interest	interest	NOUN
ftr-484	1440	34	of	of	ADP
ftr-484	1440	35	the	the	DET
ftr-484	1440	36	government.24	government.24	NOUN
ftr-484	1440	37	furthermore	furthermore	ADV
ftr-484	1440	38	,	,	PUNCT
ftr-484	1440	39	past	past	ADP
ftr-484	1440	40	inflationary	inflationary	ADJ
ftr-484	1440	41	trends	trend	NOUN
ftr-484	1440	42	of	of	ADP
ftr-484	1440	43	240	240	NUM
ftr-484	1440	44	.	.	PUNCT
ftr-484	1441	1	t.d	t.d	PROPN
ftr-484	1441	2	.	.	PROPN
ftr-484	1441	3	7814	7814	NUM
ftr-484	1441	4	,	,	PUNCT
ftr-484	1441	5	1982	1982	NUM
ftr-484	1441	6	-	-	SYM
ftr-484	1441	7	1	1	NUM
ftr-484	1441	8	c.b	c.b	PROPN
ftr-484	1441	9	.	.	PROPN
ftr-484	1441	10	84	84	NUM
ftr-484	1441	11	.	.	PUNCT
ftr-484	1442	1	241	241	X
ftr-484	1442	2	.	.	PUNCT
ftr-484	1442	3	general	general	ADJ
ftr-484	1442	4	comparisons	comparison	NOUN
ftr-484	1442	5	or	or	CCONJ
ftr-484	1442	6	estimates	estimate	NOUN
ftr-484	1442	7	may	may	AUX
ftr-484	1442	8	be	be	AUX
ftr-484	1442	9	possible	possible	ADJ
ftr-484	1442	10	.	.	PUNCT
ftr-484	1443	1	see	see	VERB
ftr-484	1443	2	schneider	schneider	NOUN
ftr-484	1443	3	,	,	PUNCT
ftr-484	1443	4	supra	supra	PROPN
ftr-484	1443	5	note	note	PROPN
ftr-484	1443	6	4	4	NUM
ftr-484	1443	7	,	,	PUNCT
ftr-484	1443	8	§	§	PROPN
ftr-484	1443	9	14.04[4	14.04[4	NUM
ftr-484	1443	10	]	]	PUNCT
ftr-484	1443	11	(	(	PUNCT
ftr-484	1443	12	advising	advise	VERB
ftr-484	1443	13	taxpayers	taxpayer	NOUN
ftr-484	1443	14	to	to	PART
ftr-484	1443	15	compare	compare	VERB
ftr-484	1443	16	their	their	PRON
ftr-484	1443	17	indexes	index	NOUN
ftr-484	1443	18	with	with	ADP
ftr-484	1443	19	bls	bls	ADJ
ftr-484	1443	20	indexes	index	NOUN
ftr-484	1443	21	,	,	PUNCT
ftr-484	1443	22	but	but	CCONJ
ftr-484	1443	23	suggesting	suggest	VERB
ftr-484	1443	24	that	that	SCONJ
ftr-484	1443	25	the	the	DET
ftr-484	1443	26	80	80	NUM
ftr-484	1443	27	%	%	NOUN
ftr-484	1443	28	limitation	limitation	NOUN
ftr-484	1443	29	"	"	PUNCT
ftr-484	1443	30	will	will	AUX
ftr-484	1443	31	probably	probably	ADV
ftr-484	1443	32	render	render	VERB
ftr-484	1443	33	the	the	DET
ftr-484	1443	34	simplified	simplified	ADJ
ftr-484	1443	35	lifo	lifo	NOUN
ftr-484	1443	36	method	method	NOUN
ftr-484	1443	37	financially	financially	ADV
ftr-484	1443	38	undesirable	undesirable	ADJ
ftr-484	1443	39	,	,	PUNCT
ftr-484	1443	40	except	except	SCONJ
ftr-484	1443	41	in	in	ADP
ftr-484	1443	42	unusual	unusual	ADJ
ftr-484	1443	43	cases	case	NOUN
ftr-484	1443	44	"	"	PUNCT
ftr-484	1443	45	)	)	PUNCT
ftr-484	1443	46	.	.	PUNCT
ftr-484	1444	1	however	however	ADV
ftr-484	1444	2	,	,	PUNCT
ftr-484	1444	3	the	the	DET
ftr-484	1444	4	full	full	ADJ
ftr-484	1444	5	complexity	complexity	NOUN
ftr-484	1444	6	of	of	ADP
ftr-484	1444	7	the	the	DET
ftr-484	1444	8	method	method	NOUN
ftr-484	1444	9	,	,	PUNCT
ftr-484	1444	10	including	include	VERB
ftr-484	1444	11	the	the	DET
ftr-484	1444	12	"	"	PUNCT
ftr-484	1444	13	cost	cost	NOUN
ftr-484	1444	14	adjustment	adjustment	NOUN
ftr-484	1444	15	"	"	PUNCT
ftr-484	1444	16	discussed	discuss	VERB
ftr-484	1444	17	below	below	ADV
ftr-484	1444	18	,	,	PUNCT
ftr-484	1444	19	requires	require	VERB
ftr-484	1444	20	more	more	ADV
ftr-484	1444	21	extensive	extensive	ADJ
ftr-484	1444	22	efforts	effort	NOUN
ftr-484	1444	23	for	for	ADP
ftr-484	1444	24	an	an	DET
ftr-484	1444	25	accurate	accurate	ADJ
ftr-484	1444	26	comparison	comparison	NOUN
ftr-484	1444	27	.	.	PUNCT
ftr-484	1445	1	19951	19951	NUM
ftr-484	1445	2	florida	florida	PROPN
ftr-484	1445	3	tax	tax	PROPN
ftr-484	1445	4	review	review	NOUN
ftr-484	1445	5	particular	particular	ADJ
ftr-484	1445	6	taxpayers	taxpayer	NOUN
ftr-484	1445	7	may	may	AUX
ftr-484	1445	8	not	not	PART
ftr-484	1445	9	always	always	ADV
ftr-484	1445	10	be	be	AUX
ftr-484	1445	11	a	a	DET
ftr-484	1445	12	valid	valid	ADJ
ftr-484	1445	13	predictor	predictor	NOUN
ftr-484	1445	14	of	of	ADP
ftr-484	1445	15	whether	whether	SCONJ
ftr-484	1445	16	the	the	DET
ftr-484	1445	17	ipic	ipic	NOUN
ftr-484	1445	18	method	method	NOUN
ftr-484	1445	19	would	would	AUX
ftr-484	1445	20	be	be	AUX
ftr-484	1445	21	advantageous	advantageous	ADJ
ftr-484	1445	22	in	in	ADP
ftr-484	1445	23	future	future	ADJ
ftr-484	1445	24	years	year	NOUN
ftr-484	1445	25	.	.	PUNCT
ftr-484	1446	1	once	once	ADV
ftr-484	1446	2	elected	elect	VERB
ftr-484	1446	3	,	,	PUNCT
ftr-484	1446	4	the	the	DET
ftr-484	1446	5	ipic	ipic	NOUN
ftr-484	1446	6	method	method	NOUN
ftr-484	1446	7	is	be	AUX
ftr-484	1446	8	a	a	DET
ftr-484	1446	9	method	method	NOUN
ftr-484	1446	10	of	of	ADP
ftr-484	1446	11	accounting	accounting	NOUN
ftr-484	1446	12	,	,	PUNCT
ftr-484	1446	13	which	which	PRON
ftr-484	1446	14	can	can	AUX
ftr-484	1446	15	generally	generally	ADV
ftr-484	1446	16	be	be	AUX
ftr-484	1446	17	changed	change	VERB
ftr-484	1446	18	only	only	ADV
ftr-484	1446	19	with	with	ADP
ftr-484	1446	20	the	the	DET
ftr-484	1446	21	consent	consent	NOUN
ftr-484	1446	22	of	of	ADP
ftr-484	1446	23	the	the	DET
ftr-484	1446	24	commissioner	commissioner	NOUN
ftr-484	1446	25	,	,	PUNCT
ftr-484	1446	26	thus	thus	ADV
ftr-484	1446	27	ensuring	ensure	VERB
ftr-484	1446	28	long	long	ADJ
ftr-484	1446	29	term	term	NOUN
ftr-484	1446	30	benefits	benefit	NOUN
ftr-484	1446	31	of	of	ADP
ftr-484	1446	32	consistency	consistency	NOUN
ftr-484	1446	33	for	for	ADP
ftr-484	1446	34	the	the	DET
ftr-484	1446	35	government.242	government.242	PROPN
ftr-484	1446	36	proposed	propose	VERB
ftr-484	1446	37	legislation	legislation	NOUN
ftr-484	1446	38	in	in	ADP
ftr-484	1446	39	1994	1994	NUM
ftr-484	1446	40	would	would	AUX
ftr-484	1446	41	have	have	AUX
ftr-484	1446	42	substituted	substitute	VERB
ftr-484	1446	43	a	a	DET
ftr-484	1446	44	95	95	NUM
ftr-484	1446	45	%	%	NOUN
ftr-484	1446	46	limitation	limitation	NOUN
ftr-484	1446	47	in	in	ADP
ftr-484	1446	48	lieu	lieu	NOUN
ftr-484	1446	49	of	of	ADP
ftr-484	1446	50	the	the	DET
ftr-484	1446	51	80	80	NUM
ftr-484	1446	52	%	%	NOUN
ftr-484	1446	53	limitation	limitation	NOUN
ftr-484	1446	54	imposed	impose	VERB
ftr-484	1446	55	under	under	ADP
ftr-484	1446	56	present	present	ADJ
ftr-484	1446	57	law.243	law.243	NOUN
ftr-484	1446	58	while	while	SCONJ
ftr-484	1446	59	a	a	DET
ftr-484	1446	60	95	95	NUM
ftr-484	1446	61	%	%	NOUN
ftr-484	1446	62	limitation	limitation	NOUN
ftr-484	1446	63	is	be	AUX
ftr-484	1446	64	less	less	ADV
ftr-484	1446	65	restrictive	restrictive	ADJ
ftr-484	1446	66	,	,	PUNCT
ftr-484	1446	67	it	it	PRON
ftr-484	1446	68	is	be	AUX
ftr-484	1446	69	no	no	PRON
ftr-484	1446	70	more	more	ADV
ftr-484	1446	71	rational	rational	ADJ
ftr-484	1446	72	than	than	ADP
ftr-484	1446	73	the	the	DET
ftr-484	1446	74	80	80	NUM
ftr-484	1446	75	%	%	NOUN
ftr-484	1446	76	limitation	limitation	NOUN
ftr-484	1446	77	.	.	PUNCT
ftr-484	1447	1	if	if	SCONJ
ftr-484	1447	2	a	a	DET
ftr-484	1447	3	percentage	percentage	NOUN
ftr-484	1447	4	limitation	limitation	NOUN
ftr-484	1447	5	is	be	AUX
ftr-484	1447	6	retained	retain	VERB
ftr-484	1447	7	,	,	PUNCT
ftr-484	1447	8	its	its	PRON
ftr-484	1447	9	scope	scope	NOUN
ftr-484	1447	10	merits	merit	VERB
ftr-484	1447	11	some	some	DET
ftr-484	1447	12	attention	attention	NOUN
ftr-484	1447	13	.	.	PUNCT
ftr-484	1448	1	currently	currently	ADV
ftr-484	1448	2	,	,	PUNCT
ftr-484	1448	3	the	the	DET
ftr-484	1448	4	80	80	NUM
ftr-484	1448	5	%	%	NOUN
ftr-484	1448	6	limitation	limitation	NOUN
ftr-484	1448	7	applies	apply	VERB
ftr-484	1448	8	to	to	ADP
ftr-484	1448	9	a	a	DET
ftr-484	1448	10	taxpayer	taxpayer	NOUN
ftr-484	1448	11	other	other	ADJ
ftr-484	1448	12	than	than	ADP
ftr-484	1448	13	an	an	DET
ftr-484	1448	14	"	"	PUNCT
ftr-484	1448	15	eligible	eligible	ADJ
ftr-484	1448	16	small	small	ADJ
ftr-484	1448	17	business	business	NOUN
ftr-484	1448	18	,	,	PUNCT
ftr-484	1448	19	as	as	SCONJ
ftr-484	1448	20	defined	define	VERB
ftr-484	1448	21	by	by	ADP
ftr-484	1448	22	section	section	NOUN
ftr-484	1448	23	474(b	474(b	PROPN
ftr-484	1448	24	)	)	PUNCT
ftr-484	1448	25	of	of	ADP
ftr-484	1448	26	the	the	DET
ftr-484	1448	27	code	code	NOUN
ftr-484	1448	28	.	.	PUNCT
ftr-484	1448	29	"	"	PUNCT
ftr-484	1449	1	2	2	NUM
ftr-484	1449	2	'	'	PUNCT
ftr-484	1449	3	when	when	SCONJ
ftr-484	1449	4	these	these	DET
ftr-484	1449	5	regulations	regulation	NOUN
ftr-484	1449	6	were	be	AUX
ftr-484	1449	7	promulgated	promulgate	VERB
ftr-484	1449	8	,	,	PUNCT
ftr-484	1449	9	section	section	NOUN
ftr-484	1449	10	474(b	474(b	PROPN
ftr-484	1449	11	)	)	PUNCT
ftr-484	1449	12	defined	define	VERB
ftr-484	1449	13	an	an	DET
ftr-484	1449	14	"	"	PUNCT
ftr-484	1449	15	eligible	eligible	ADJ
ftr-484	1449	16	small	small	ADJ
ftr-484	1449	17	business	business	NOUN
ftr-484	1449	18	"	"	PUNCT
ftr-484	1449	19	as	as	ADP
ftr-484	1449	20	a	a	DET
ftr-484	1449	21	taxpayer	taxpayer	NOUN
ftr-484	1449	22	with	with	ADP
ftr-484	1449	23	average	average	ADJ
ftr-484	1449	24	annual	annual	ADJ
ftr-484	1449	25	gross	gross	ADJ
ftr-484	1449	26	receipts	receipt	NOUN
ftr-484	1449	27	not	not	PART
ftr-484	1449	28	exceeding	exceed	VERB
ftr-484	1449	29	$	$	SYM
ftr-484	1449	30	2	2	NUM
ftr-484	1449	31	million	million	NUM
ftr-484	1449	32	during	during	ADP
ftr-484	1449	33	a	a	DET
ftr-484	1449	34	three	three	NUM
ftr-484	1449	35	-	-	PUNCT
ftr-484	1449	36	year	year	NOUN
ftr-484	1449	37	period	period	NOUN
ftr-484	1449	38	ending	end	VERB
ftr-484	1449	39	with	with	ADP
ftr-484	1449	40	the	the	DET
ftr-484	1449	41	current	current	ADJ
ftr-484	1449	42	taxable	taxable	ADJ
ftr-484	1449	43	year.24	year.24	NOUN
ftr-484	1449	44	5	5	NUM
ftr-484	1449	45	however	however	ADV
ftr-484	1449	46	,	,	PUNCT
ftr-484	1449	47	a	a	DET
ftr-484	1449	48	1986	1986	NUM
ftr-484	1449	49	amendment	amendment	NOUN
ftr-484	1449	50	to	to	PART
ftr-484	1449	51	section	section	VERB
ftr-484	1449	52	474	474	PROPN
ftr-484	1449	53	raised	raise	VERB
ftr-484	1449	54	the	the	DET
ftr-484	1449	55	average	average	ADJ
ftr-484	1449	56	gross	gross	ADJ
ftr-484	1449	57	receipts	receipt	NOUN
ftr-484	1449	58	standard	standard	NOUN
ftr-484	1449	59	for	for	ADP
ftr-484	1449	60	an	an	DET
ftr-484	1449	61	eligible	eligible	ADJ
ftr-484	1449	62	small	small	ADJ
ftr-484	1449	63	business	business	NOUN
ftr-484	1449	64	to	to	ADP
ftr-484	1449	65	$	$	SYM
ftr-484	1449	66	5	5	NUM
ftr-484	1449	67	million.246	million.246	NOUN
ftr-484	1449	68	the	the	DET
ftr-484	1449	69	applicable	applicable	ADJ
ftr-484	1449	70	definition	definition	NOUN
ftr-484	1449	71	should	should	AUX
ftr-484	1449	72	be	be	AUX
ftr-484	1449	73	clarified	clarify	VERB
ftr-484	1449	74	to	to	PART
ftr-484	1449	75	avoid	avoid	VERB
ftr-484	1449	76	uncertainty.247	uncertainty.247	NOUN
ftr-484	1449	77	further	far	ADV
ftr-484	1449	78	,	,	PUNCT
ftr-484	1449	79	the	the	DET
ftr-484	1449	80	scope	scope	NOUN
ftr-484	1449	81	of	of	ADP
ftr-484	1449	82	a	a	DET
ftr-484	1449	83	small	small	ADJ
ftr-484	1449	84	business	business	NOUN
ftr-484	1449	85	should	should	AUX
ftr-484	1449	86	be	be	AUX
ftr-484	1449	87	reevaluated	reevaluate	VERB
ftr-484	1449	88	in	in	ADP
ftr-484	1449	89	the	the	DET
ftr-484	1449	90	current	current	ADJ
ftr-484	1449	91	economic	economic	ADJ
ftr-484	1449	92	and	and	CCONJ
ftr-484	1449	93	technological	technological	ADJ
ftr-484	1449	94	climate.2	climate.2	PROPN
ftr-484	1449	95	'	'	PUNCT
ftr-484	1449	96	a	a	DET
ftr-484	1449	97	second	second	ADJ
ftr-484	1449	98	issue	issue	NOUN
ftr-484	1449	99	involving	involve	VERB
ftr-484	1449	100	a	a	DET
ftr-484	1449	101	percentage	percentage	NOUN
ftr-484	1449	102	limitation	limitation	NOUN
ftr-484	1449	103	involves	involve	VERB
ftr-484	1449	104	the	the	DET
ftr-484	1449	105	timing	timing	NOUN
ftr-484	1449	106	of	of	ADP
ftr-484	1449	107	the	the	DET
ftr-484	1449	108	adjustment	adjustment	NOUN
ftr-484	1449	109	in	in	ADP
ftr-484	1449	110	relation	relation	NOUN
ftr-484	1449	111	to	to	ADP
ftr-484	1449	112	any	any	DET
ftr-484	1449	113	"	"	PUNCT
ftr-484	1449	114	cost	cost	NOUN
ftr-484	1449	115	"	"	PUNCT
ftr-484	1449	116	adjustment	adjustment	NOUN
ftr-484	1449	117	that	that	PRON
ftr-484	1449	118	is	be	AUX
ftr-484	1449	119	required	require	VERB
ftr-484	1449	120	for	for	ADP
ftr-484	1449	121	taxpayers	taxpayer	NOUN
ftr-484	1449	122	not	not	PART
ftr-484	1449	123	on	on	ADP
ftr-484	1449	124	the	the	DET
ftr-484	1449	125	retail	retail	ADJ
ftr-484	1449	126	method	method	NOUN
ftr-484	1449	127	.	.	PUNCT
ftr-484	1450	1	different	different	ADJ
ftr-484	1450	2	results	result	NOUN
ftr-484	1450	3	can	can	AUX
ftr-484	1450	4	be	be	AUX
ftr-484	1450	5	obtained	obtain	VERB
ftr-484	1450	6	depending	depend	VERB
ftr-484	1450	7	on	on	ADP
ftr-484	1450	8	whether	whether	SCONJ
ftr-484	1450	9	the	the	DET
ftr-484	1450	10	80	80	NUM
ftr-484	1450	11	%	%	NOUN
ftr-484	1450	12	adjustment	adjustment	NOUN
ftr-484	1450	13	precedes	precede	VERB
ftr-484	1450	14	or	or	CCONJ
ftr-484	1450	15	follows	follow	VERB
ftr-484	1450	16	the	the	DET
ftr-484	1450	17	"	"	PUNCT
ftr-484	1450	18	cost	cost	NOUN
ftr-484	1450	19	"	"	PUNCT
ftr-484	1450	20	adjustment	adjustment	NOUN
ftr-484	1450	21	,	,	PUNCT
ftr-484	1450	22	but	but	CCONJ
ftr-484	1450	23	the	the	DET
ftr-484	1450	24	regulations	regulation	NOUN
ftr-484	1450	25	provide	provide	VERB
ftr-484	1450	26	no	no	DET
ftr-484	1450	27	clear	clear	ADJ
ftr-484	1450	28	guidance	guidance	NOUN
ftr-484	1450	29	on	on	ADP
ftr-484	1450	30	this	this	DET
ftr-484	1450	31	point	point	NOUN
ftr-484	1450	32	.	.	PUNCT
ftr-484	1451	1	the	the	DET
ftr-484	1451	2	"	"	PUNCT
ftr-484	1451	3	cost	cost	NOUN
ftr-484	1451	4	"	"	PUNCT
ftr-484	1451	5	adjustment	adjustment	NOUN
ftr-484	1451	6	is	be	AUX
ftr-484	1451	7	discussed	discuss	VERB
ftr-484	1451	8	below	below	ADV
ftr-484	1451	9	.	.	PUNCT
ftr-484	1452	1	b.	b.	NOUN
ftr-484	1452	2	"	"	PUNCT
ftr-484	1452	3	cost	cost	NOUN
ftr-484	1452	4	"	"	PUNCT
ftr-484	1452	5	adjustment.-the	adjustment.-the	DET
ftr-484	1452	6	regulations	regulation	NOUN
ftr-484	1452	7	contain	contain	VERB
ftr-484	1452	8	only	only	ADV
ftr-484	1452	9	cryptic	cryptic	ADJ
ftr-484	1452	10	references	reference	NOUN
ftr-484	1452	11	to	to	ADP
ftr-484	1452	12	the	the	DET
ftr-484	1452	13	"	"	PUNCT
ftr-484	1452	14	cost	cost	NOUN
ftr-484	1452	15	"	"	PUNCT
ftr-484	1452	16	adjustment	adjustment	NOUN
ftr-484	1452	17	:	:	PUNCT
ftr-484	1452	18	"	"	PUNCT
ftr-484	1452	19	if	if	SCONJ
ftr-484	1452	20	a	a	DET
ftr-484	1452	21	retailer	retailer	NOUN
ftr-484	1452	22	not	not	PART
ftr-484	1452	23	using	use	VERB
ftr-484	1452	24	the	the	DET
ftr-484	1452	25	retail	retail	ADJ
ftr-484	1452	26	inventory	inventory	NOUN
ftr-484	1452	27	method	method	NOUN
ftr-484	1452	28	selects	select	VERB
ftr-484	1452	29	an	an	DET
ftr-484	1452	30	index	index	NOUN
ftr-484	1452	31	from	from	ADP
ftr-484	1452	32	the	the	DET
ftr-484	1452	33	cpi	cpi	PROPN
ftr-484	1452	34	detailed	detailed	ADJ
ftr-484	1452	35	report	report	NOUN
ftr-484	1452	36	,	,	PUNCT
ftr-484	1452	37	the	the	DET
ftr-484	1452	38	selected	select	VERB
ftr-484	1452	39	index	index	NOUN
ftr-484	1452	40	must	must	AUX
ftr-484	1452	41	be	be	AUX
ftr-484	1452	42	converted	convert	VERB
ftr-484	1452	43	into	into	ADP
ftr-484	1452	44	a	a	DET
ftr-484	1452	45	cost	cost	NOUN
ftr-484	1452	46	price	price	NOUN
ftr-484	1452	47	index	index	NOUN
ftr-484	1452	48	.	.	PUNCT
ftr-484	1453	1	manufacturers	manufacturer	NOUN
ftr-484	1453	2	,	,	PUNCT
ftr-484	1453	3	processors	processor	NOUN
ftr-484	1453	4	,	,	PUNCT
ftr-484	1453	5	whole242	whole242	PROPN
ftr-484	1453	6	.	.	PUNCT
ftr-484	1454	1	irc	irc	PROPN
ftr-484	1454	2	§	§	PROPN
ftr-484	1454	3	446	446	NUM
ftr-484	1454	4	;	;	PUNCT
ftr-484	1454	5	regs	reg	NOUN
ftr-484	1454	6	.	.	PUNCT
ftr-484	1455	1	§	§	PROPN
ftr-484	1455	2	1.472	1.472	NUM
ftr-484	1455	3	-	-	SYM
ftr-484	1455	4	8(e)(3)(v	8(e)(3)(v	NUM
ftr-484	1455	5	)	)	PUNCT
ftr-484	1455	6	.	.	PUNCT
ftr-484	1456	1	243	243	NUM
ftr-484	1456	2	.	.	PUNCT
ftr-484	1456	3	schneider	schneider	PROPN
ftr-484	1456	4	,	,	PUNCT
ftr-484	1456	5	supra	supra	PROPN
ftr-484	1456	6	note	note	PROPN
ftr-484	1456	7	4	4	NUM
ftr-484	1456	8	,	,	PUNCT
ftr-484	1456	9	§	§	PROPN
ftr-484	1456	10	14.04[1	14.04[1	NUM
ftr-484	1456	11	]	]	PUNCT
ftr-484	1456	12	.	.	PUNCT
ftr-484	1457	1	244	244	NUM
ftr-484	1457	2	.	.	PUNCT
ftr-484	1457	3	regs	regs	PROPN
ftr-484	1457	4	.	.	PUNCT
ftr-484	1458	1	§	§	PROPN
ftr-484	1458	2	1.472	1.472	NUM
ftr-484	1458	3	-	-	SYM
ftr-484	1458	4	8(e)(3)(ii	8(e)(3)(ii	NUM
ftr-484	1458	5	)	)	PUNCT
ftr-484	1458	6	.	.	PUNCT
ftr-484	1459	1	245	245	NUM
ftr-484	1459	2	.	.	PUNCT
ftr-484	1459	3	irc	irc	PROPN
ftr-484	1459	4	§	§	PROPN
ftr-484	1459	5	474(b	474(b	PROPN
ftr-484	1459	6	)	)	PUNCT
ftr-484	1459	7	(	(	PUNCT
ftr-484	1459	8	1986	1986	NUM
ftr-484	1459	9	)	)	PUNCT
ftr-484	1459	10	(	(	PUNCT
ftr-484	1459	11	current	current	ADJ
ftr-484	1459	12	version	version	NOUN
ftr-484	1459	13	at	at	ADP
ftr-484	1459	14	§	§	PROPN
ftr-484	1459	15	474(c	474(c	PROPN
ftr-484	1459	16	)	)	PUNCT
ftr-484	1459	17	)	)	PUNCT
ftr-484	1459	18	.	.	PUNCT
ftr-484	1460	1	246	246	NUM
ftr-484	1460	2	.	.	PUNCT
ftr-484	1461	1	see	see	VERB
ftr-484	1461	2	irc	irc	PROPN
ftr-484	1461	3	§	§	PROPN
ftr-484	1461	4	474(c	474(c	PROPN
ftr-484	1461	5	)	)	PUNCT
ftr-484	1461	6	.	.	PUNCT
ftr-484	1462	1	247	247	NUM
ftr-484	1462	2	.	.	PUNCT
ftr-484	1463	1	see	see	VERB
ftr-484	1463	2	schneider	schneider	PROPN
ftr-484	1463	3	,	,	PUNCT
ftr-484	1463	4	supra	supra	PROPN
ftr-484	1463	5	note	note	PROPN
ftr-484	1463	6	4	4	NUM
ftr-484	1463	7	,	,	PUNCT
ftr-484	1463	8	§	§	PROPN
ftr-484	1463	9	14.04[4	14.04[4	NUM
ftr-484	1463	10	]	]	PUNCT
ftr-484	1463	11	(	(	PUNCT
ftr-484	1463	12	"	"	PUNCT
ftr-484	1463	13	it	it	PRON
ftr-484	1463	14	is	be	AUX
ftr-484	1463	15	unclear	unclear	ADJ
ftr-484	1463	16	whether	whether	SCONJ
ftr-484	1463	17	this	this	DET
ftr-484	1463	18	restriction	restriction	NOUN
ftr-484	1463	19	will	will	AUX
ftr-484	1463	20	be	be	AUX
ftr-484	1463	21	coordinated	coordinate	VERB
ftr-484	1463	22	with	with	ADP
ftr-484	1463	23	the	the	DET
ftr-484	1463	24	new	new	ADJ
ftr-484	1463	25	definition	definition	NOUN
ftr-484	1463	26	of	of	ADP
ftr-484	1463	27	a	a	DET
ftr-484	1463	28	small	small	ADJ
ftr-484	1463	29	business	business	NOUN
ftr-484	1463	30	in	in	ADP
ftr-484	1463	31	irc	irc	PROPN
ftr-484	1463	32	section	section	NOUN
ftr-484	1463	33	474(c	474(c	PROPN
ftr-484	1463	34	)	)	PUNCT
ftr-484	1463	35	...	...	PUNCT
ftr-484	1464	1	"	"	PUNCT
ftr-484	1464	2	)	)	PUNCT
ftr-484	1464	3	.	.	PUNCT
ftr-484	1465	1	248	248	NUM
ftr-484	1465	2	.	.	PUNCT
ftr-484	1466	1	it	it	PRON
ftr-484	1466	2	is	be	AUX
ftr-484	1466	3	not	not	PART
ftr-484	1466	4	entirely	entirely	ADV
ftr-484	1466	5	clear	clear	ADJ
ftr-484	1466	6	that	that	DET
ftr-484	1466	7	size	size	NOUN
ftr-484	1466	8	should	should	AUX
ftr-484	1466	9	be	be	AUX
ftr-484	1466	10	the	the	DET
ftr-484	1466	11	determining	determine	VERB
ftr-484	1466	12	factor	factor	NOUN
ftr-484	1466	13	for	for	ADP
ftr-484	1466	14	whether	whether	SCONJ
ftr-484	1466	15	a	a	DET
ftr-484	1466	16	business	business	NOUN
ftr-484	1466	17	deserves	deserve	VERB
ftr-484	1466	18	special	special	ADJ
ftr-484	1466	19	treatment	treatment	NOUN
ftr-484	1466	20	for	for	ADP
ftr-484	1466	21	lifo	lifo	NOUN
ftr-484	1466	22	purposes	purpose	NOUN
ftr-484	1466	23	.	.	PUNCT
ftr-484	1467	1	for	for	ADP
ftr-484	1467	2	example	example	NOUN
ftr-484	1467	3	,	,	PUNCT
ftr-484	1467	4	a	a	DET
ftr-484	1467	5	small	small	ADJ
ftr-484	1467	6	business	business	NOUN
ftr-484	1467	7	with	with	ADP
ftr-484	1467	8	relatively	relatively	ADV
ftr-484	1467	9	few	few	ADJ
ftr-484	1467	10	items	item	NOUN
ftr-484	1467	11	might	might	AUX
ftr-484	1467	12	be	be	AUX
ftr-484	1467	13	able	able	ADJ
ftr-484	1467	14	to	to	PART
ftr-484	1467	15	compute	compute	VERB
ftr-484	1467	16	a	a	DET
ftr-484	1467	17	lifo	lifo	NOUN
ftr-484	1467	18	value	value	NOUN
ftr-484	1467	19	much	much	ADV
ftr-484	1467	20	more	more	ADV
ftr-484	1467	21	easily	easily	ADV
ftr-484	1467	22	than	than	ADP
ftr-484	1467	23	a	a	DET
ftr-484	1467	24	larger	large	ADJ
ftr-484	1467	25	business	business	NOUN
ftr-484	1467	26	with	with	ADP
ftr-484	1467	27	many	many	ADJ
ftr-484	1467	28	items	item	NOUN
ftr-484	1467	29	.	.	PUNCT
ftr-484	1468	1	moreover	moreover	ADV
ftr-484	1468	2	,	,	PUNCT
ftr-484	1468	3	to	to	ADP
ftr-484	1468	4	the	the	DET
ftr-484	1468	5	extent	extent	NOUN
ftr-484	1468	6	that	that	SCONJ
ftr-484	1468	7	information	information	NOUN
ftr-484	1468	8	technology	technology	NOUN
ftr-484	1468	9	such	such	ADJ
ftr-484	1468	10	as	as	ADP
ftr-484	1468	11	bar	bar	NOUN
ftr-484	1468	12	coding	coding	NOUN
ftr-484	1468	13	becomes	become	VERB
ftr-484	1468	14	more	more	ADV
ftr-484	1468	15	widely	widely	ADV
ftr-484	1468	16	available	available	ADJ
ftr-484	1468	17	,	,	PUNCT
ftr-484	1468	18	some	some	DET
ftr-484	1468	19	small	small	ADJ
ftr-484	1468	20	businesses	business	NOUN
ftr-484	1468	21	may	may	AUX
ftr-484	1468	22	have	have	VERB
ftr-484	1468	23	the	the	DET
ftr-484	1468	24	same	same	ADJ
ftr-484	1468	25	or	or	CCONJ
ftr-484	1468	26	even	even	ADV
ftr-484	1468	27	greater	great	ADJ
ftr-484	1468	28	lifo	lifo	NOUN
ftr-484	1468	29	computation	computation	NOUN
ftr-484	1468	30	abilities	ability	NOUN
ftr-484	1468	31	as	as	SCONJ
ftr-484	1468	32	compared	compare	VERB
ftr-484	1468	33	with	with	ADP
ftr-484	1468	34	their	their	PRON
ftr-484	1468	35	larger	large	ADJ
ftr-484	1468	36	counterparts	counterpart	NOUN
ftr-484	1468	37	.	.	PUNCT
ftr-484	1469	1	[	[	X
ftr-484	1469	2	vol	vol	NOUN
ftr-484	1469	3	2:10	2:10	NUM
ftr-484	1469	4	densi	densi	NOUN
ftr-484	1469	5	ifng	ifng	NOUN
ftr-484	1469	6	lifo	lifo	NOUN
ftr-484	1469	7	salers	saler	NOUN
ftr-484	1469	8	,	,	PUNCT
ftr-484	1469	9	jobbers	jobber	NOUN
ftr-484	1469	10	and	and	CCONJ
ftr-484	1469	11	distributors	distributor	NOUN
ftr-484	1469	12	,	,	PUNCT
ftr-484	1469	13	must	must	AUX
ftr-484	1469	14	convert	convert	VERB
ftr-484	1469	15	selected	select	VERB
ftr-484	1469	16	indexes	index	NOUN
ftr-484	1469	17	into	into	ADP
ftr-484	1469	18	cost	cost	NOUN
ftr-484	1469	19	price	price	NOUN
ftr-484	1469	20	indexes	index	NOUN
ftr-484	1469	21	.	.	PUNCT
ftr-484	1470	1	"249	"249	NOUN
ftr-484	1471	1	the	the	DET
ftr-484	1471	2	rationale	rationale	NOUN
ftr-484	1471	3	for	for	ADP
ftr-484	1471	4	this	this	DET
ftr-484	1471	5	conversion	conversion	NOUN
ftr-484	1471	6	is	be	AUX
ftr-484	1471	7	that	that	SCONJ
ftr-484	1471	8	the	the	DET
ftr-484	1471	9	ppi	ppi	PROPN
ftr-484	1471	10	and	and	CCONJ
ftr-484	1471	11	cpi	cpi	PROPN
ftr-484	1471	12	indexes	index	NOUN
ftr-484	1471	13	are	be	AUX
ftr-484	1471	14	based	base	VERB
ftr-484	1471	15	on	on	ADP
ftr-484	1471	16	selling	sell	VERB
ftr-484	1471	17	prices	price	NOUN
ftr-484	1471	18	,	,	PUNCT
ftr-484	1471	19	whereas	whereas	SCONJ
ftr-484	1471	20	the	the	DET
ftr-484	1471	21	lifo	lifo	NOUN
ftr-484	1471	22	method	method	NOUN
ftr-484	1471	23	should	should	AUX
ftr-484	1471	24	measure	measure	VERB
ftr-484	1471	25	changes	change	NOUN
ftr-484	1471	26	in	in	ADP
ftr-484	1471	27	inventory	inventory	NOUN
ftr-484	1471	28	costs	cost	NOUN
ftr-484	1471	29	.	.	PUNCT
ftr-484	1471	30	?	?	PUNCT
ftr-484	1472	1	in	in	ADP
ftr-484	1472	2	effect	effect	NOUN
ftr-484	1472	3	,	,	PUNCT
ftr-484	1472	4	the	the	DET
ftr-484	1472	5	regulations	regulation	NOUN
ftr-484	1472	6	assume	assume	VERB
ftr-484	1472	7	that	that	SCONJ
ftr-484	1472	8	the	the	DET
ftr-484	1472	9	taxpayer	taxpayer	NOUN
ftr-484	1472	10	's	's	PART
ftr-484	1472	11	selling	selling	NOUN
ftr-484	1472	12	prices	price	NOUN
ftr-484	1472	13	will	will	AUX
ftr-484	1472	14	reflect	reflect	VERB
ftr-484	1472	15	the	the	DET
ftr-484	1472	16	changes	change	NOUN
ftr-484	1472	17	experienced	experience	VERB
ftr-484	1472	18	in	in	ADP
ftr-484	1472	19	the	the	DET
ftr-484	1472	20	market	market	NOUN
ftr-484	1472	21	as	as	ADP
ftr-484	1472	22	a	a	DET
ftr-484	1472	23	whole	whole	NOUN
ftr-484	1472	24	as	as	SCONJ
ftr-484	1472	25	measured	measure	VERB
ftr-484	1472	26	by	by	ADP
ftr-484	1472	27	the	the	DET
ftr-484	1472	28	bls	bls	PROPN
ftr-484	1472	29	index	index	NOUN
ftr-484	1472	30	,	,	PUNCT
ftr-484	1472	31	but	but	CCONJ
ftr-484	1472	32	that	that	SCONJ
ftr-484	1472	33	its	its	PRON
ftr-484	1472	34	costs	cost	NOUN
ftr-484	1472	35	may	may	AUX
ftr-484	1472	36	not	not	PART
ftr-484	1472	37	reflect	reflect	VERB
ftr-484	1472	38	the	the	DET
ftr-484	1472	39	same	same	ADJ
ftr-484	1472	40	changes	change	NOUN
ftr-484	1472	41	as	as	ADP
ftr-484	1472	42	in	in	ADP
ftr-484	1472	43	the	the	DET
ftr-484	1472	44	market	market	NOUN
ftr-484	1472	45	.	.	PUNCT
ftr-484	1473	1	to	to	PART
ftr-484	1473	2	illustrate	illustrate	VERB
ftr-484	1473	3	,	,	PUNCT
ftr-484	1473	4	assume	assume	VERB
ftr-484	1473	5	a	a	DET
ftr-484	1473	6	taxpayer	taxpayer	NOUN
ftr-484	1473	7	in	in	ADP
ftr-484	1473	8	year	year	NOUN
ftr-484	1473	9	one	one	NUM
ftr-484	1473	10	has	have	VERB
ftr-484	1473	11	one	one	NUM
ftr-484	1473	12	widget	widget	NOUN
ftr-484	1473	13	that	that	PRON
ftr-484	1473	14	costs	cost	VERB
ftr-484	1473	15	$	$	SYM
ftr-484	1473	16	1	1	NUM
ftr-484	1473	17	and	and	CCONJ
ftr-484	1473	18	sells	sell	VERB
ftr-484	1473	19	for	for	ADP
ftr-484	1473	20	$	$	SYM
ftr-484	1473	21	2	2	NUM
ftr-484	1473	22	.	.	PUNCT
ftr-484	1473	23	assume	assume	VERB
ftr-484	1473	24	further	far	ADV
ftr-484	1473	25	that	that	SCONJ
ftr-484	1473	26	in	in	ADP
ftr-484	1473	27	year	year	NOUN
ftr-484	1473	28	two	two	NUM
ftr-484	1473	29	,	,	PUNCT
ftr-484	1473	30	the	the	DET
ftr-484	1473	31	widget	widget	NOUN
ftr-484	1473	32	costs	cost	VERB
ftr-484	1473	33	$	$	SYM
ftr-484	1473	34	1.50	1.50	NUM
ftr-484	1473	35	to	to	PART
ftr-484	1473	36	make	make	VERB
ftr-484	1473	37	(	(	PUNCT
ftr-484	1473	38	an	an	DET
ftr-484	1473	39	increase	increase	NOUN
ftr-484	1473	40	of	of	ADP
ftr-484	1473	41	50	50	NUM
ftr-484	1473	42	%	%	NOUN
ftr-484	1473	43	)	)	PUNCT
ftr-484	1473	44	,	,	PUNCT
ftr-484	1473	45	but	but	CCONJ
ftr-484	1473	46	the	the	DET
ftr-484	1473	47	selling	selling	NOUN
ftr-484	1473	48	price	price	NOUN
ftr-484	1473	49	is	be	AUX
ftr-484	1473	50	$	$	SYM
ftr-484	1473	51	2.20	2.20	NUM
ftr-484	1473	52	(	(	PUNCT
ftr-484	1473	53	an	an	DET
ftr-484	1473	54	increase	increase	NOUN
ftr-484	1473	55	of	of	ADP
ftr-484	1473	56	only	only	ADV
ftr-484	1473	57	10	10	NUM
ftr-484	1473	58	%	%	NOUN
ftr-484	1473	59	)	)	PUNCT
ftr-484	1473	60	.	.	PUNCT
ftr-484	1474	1	a	a	DET
ftr-484	1474	2	bls	bls	PROPN
ftr-484	1474	3	index	index	NOUN
ftr-484	1474	4	measuring	measure	VERB
ftr-484	1474	5	changes	change	NOUN
ftr-484	1474	6	in	in	ADP
ftr-484	1474	7	selling	sell	VERB
ftr-484	1474	8	prices	price	NOUN
ftr-484	1474	9	will	will	AUX
ftr-484	1474	10	report	report	VERB
ftr-484	1474	11	inflation	inflation	NOUN
ftr-484	1474	12	of	of	ADP
ftr-484	1474	13	only	only	ADV
ftr-484	1474	14	10	10	NUM
ftr-484	1474	15	%	%	NOUN
ftr-484	1474	16	.	.	PUNCT
ftr-484	1475	1	however	however	ADV
ftr-484	1475	2	,	,	PUNCT
ftr-484	1475	3	the	the	DET
ftr-484	1475	4	taxpayer	taxpayer	NOUN
ftr-484	1475	5	's	's	PART
ftr-484	1475	6	costs	cost	NOUN
ftr-484	1475	7	increased	increase	VERB
ftr-484	1475	8	by	by	ADP
ftr-484	1475	9	50	50	NUM
ftr-484	1475	10	%	%	NOUN
ftr-484	1475	11	.	.	PUNCT
ftr-484	1476	1	unless	unless	SCONJ
ftr-484	1476	2	an	an	DET
ftr-484	1476	3	adjustment	adjustment	NOUN
ftr-484	1476	4	is	be	AUX
ftr-484	1476	5	made	make	VERB
ftr-484	1476	6	,	,	PUNCT
ftr-484	1476	7	the	the	DET
ftr-484	1476	8	bls	bls	PROPN
ftr-484	1476	9	index	index	NOUN
ftr-484	1476	10	would	would	AUX
ftr-484	1476	11	understate	understate	VERB
ftr-484	1476	12	the	the	DET
ftr-484	1476	13	taxpayer	taxpayer	NOUN
ftr-484	1476	14	's	's	PART
ftr-484	1476	15	inflation	inflation	NOUN
ftr-484	1476	16	in	in	ADP
ftr-484	1476	17	costs	cost	NOUN
ftr-484	1476	18	for	for	ADP
ftr-484	1476	19	this	this	DET
ftr-484	1476	20	year	year	NOUN
ftr-484	1476	21	.	.	PUNCT
ftr-484	1477	1	conversely	conversely	ADV
ftr-484	1477	2	,	,	PUNCT
ftr-484	1477	3	if	if	SCONJ
ftr-484	1477	4	the	the	DET
ftr-484	1477	5	selling	selling	NOUN
ftr-484	1477	6	price	price	NOUN
ftr-484	1477	7	rose	rise	VERB
ftr-484	1477	8	faster	fast	ADV
ftr-484	1477	9	than	than	ADP
ftr-484	1477	10	the	the	DET
ftr-484	1477	11	taxpayer	taxpayer	NOUN
ftr-484	1477	12	's	's	PART
ftr-484	1477	13	costs	cost	NOUN
ftr-484	1477	14	,	,	PUNCT
ftr-484	1477	15	the	the	DET
ftr-484	1477	16	bls	bls	PROPN
ftr-484	1477	17	index	index	NOUN
ftr-484	1477	18	based	base	VERB
ftr-484	1477	19	on	on	ADP
ftr-484	1477	20	selling	sell	VERB
ftr-484	1477	21	price	price	NOUN
ftr-484	1477	22	would	would	AUX
ftr-484	1477	23	overstate	overstate	VERB
ftr-484	1477	24	the	the	DET
ftr-484	1477	25	taxpayer	taxpayer	NOUN
ftr-484	1477	26	's	's	PART
ftr-484	1477	27	inflation	inflation	NOUN
ftr-484	1477	28	.	.	PUNCT
ftr-484	1478	1	neither	neither	CCONJ
ftr-484	1478	2	the	the	DET
ftr-484	1478	3	regulations	regulation	NOUN
ftr-484	1478	4	nor	nor	CCONJ
ftr-484	1478	5	revenue	revenue	NOUN
ftr-484	1478	6	procedure	procedure	NOUN
ftr-484	1478	7	84	84	NUM
ftr-484	1478	8	-	-	SYM
ftr-484	1478	9	57	57	NUM
ftr-484	1478	10	,	,	PUNCT
ftr-484	1478	11	"	"	PUNCT
ftr-484	1478	12	which	which	PRON
ftr-484	1478	13	was	be	AUX
ftr-484	1478	14	intended	intend	VERB
ftr-484	1478	15	to	to	PART
ftr-484	1478	16	provide	provide	VERB
ftr-484	1478	17	guidance	guidance	NOUN
ftr-484	1478	18	in	in	ADP
ftr-484	1478	19	implementing	implement	VERB
ftr-484	1478	20	the	the	DET
ftr-484	1478	21	ipic	ipic	NOUN
ftr-484	1478	22	method	method	NOUN
ftr-484	1478	23	,	,	PUNCT
ftr-484	1478	24	addresses	address	VERB
ftr-484	1478	25	the	the	DET
ftr-484	1478	26	specifics	specific	NOUN
ftr-484	1478	27	of	of	ADP
ftr-484	1478	28	making	make	VERB
ftr-484	1478	29	this	this	DET
ftr-484	1478	30	adjustment	adjustment	NOUN
ftr-484	1478	31	.	.	PUNCT
ftr-484	1479	1	revenue	revenue	NOUN
ftr-484	1479	2	procedure	procedure	NOUN
ftr-484	1479	3	84	84	NUM
ftr-484	1479	4	-	-	SYM
ftr-484	1479	5	57	57	NUM
ftr-484	1479	6	provides	provide	VERB
ftr-484	1479	7	an	an	DET
ftr-484	1479	8	example	example	NOUN
ftr-484	1479	9	in	in	ADP
ftr-484	1479	10	which	which	PRON
ftr-484	1479	11	the	the	DET
ftr-484	1479	12	applicable	applicable	ADJ
ftr-484	1479	13	cpi	cpi	PROPN
ftr-484	1479	14	index	index	NOUN
ftr-484	1479	15	for	for	ADP
ftr-484	1479	16	each	each	DET
ftr-484	1479	17	year	year	NOUN
ftr-484	1479	18	is	be	AUX
ftr-484	1479	19	multiplied	multiply	VERB
ftr-484	1479	20	by	by	ADP
ftr-484	1479	21	the	the	DET
ftr-484	1479	22	complement	complement	NOUN
ftr-484	1479	23	of	of	ADP
ftr-484	1479	24	the	the	DET
ftr-484	1479	25	taxpayer	taxpayer	NOUN
ftr-484	1479	26	's	's	PART
ftr-484	1479	27	gross	gross	ADJ
ftr-484	1479	28	profit	profit	NOUN
ftr-484	1479	29	percentage	percentage	NOUN
ftr-484	1479	30	25	25	NUM
ftr-484	1479	31	in	in	ADP
ftr-484	1479	32	order	order	NOUN
ftr-484	1479	33	to	to	PART
ftr-484	1479	34	take	take	VERB
ftr-484	1479	35	into	into	ADP
ftr-484	1479	36	account	account	NOUN
ftr-484	1479	37	varying	vary	VERB
ftr-484	1479	38	profit	profit	NOUN
ftr-484	1479	39	margins	margin	NOUN
ftr-484	1479	40	for	for	ADP
ftr-484	1479	41	each	each	DET
ftr-484	1479	42	year	year	NOUN
ftr-484	1479	43	,	,	PUNCT
ftr-484	1479	44	and	and	CCONJ
ftr-484	1479	45	the	the	DET
ftr-484	1479	46	adjusted	adjust	VERB
ftr-484	1479	47	indexes	index	NOUN
ftr-484	1479	48	are	be	AUX
ftr-484	1479	49	determined	determine	VERB
ftr-484	1479	50	by	by	ADP
ftr-484	1479	51	dividing	divide	VERB
ftr-484	1479	52	the	the	DET
ftr-484	1479	53	result	result	NOUN
ftr-484	1479	54	for	for	ADP
ftr-484	1479	55	each	each	DET
ftr-484	1479	56	year	year	NOUN
ftr-484	1479	57	by	by	ADP
ftr-484	1479	58	the	the	DET
ftr-484	1479	59	result	result	NOUN
ftr-484	1479	60	from	from	ADP
ftr-484	1479	61	a	a	DET
ftr-484	1479	62	base	base	NOUN
ftr-484	1479	63	period.23	period.23	NOUN
ftr-484	1479	64	however	however	ADV
ftr-484	1479	65	,	,	PUNCT
ftr-484	1479	66	the	the	DET
ftr-484	1479	67	example	example	NOUN
ftr-484	1479	68	does	do	AUX
ftr-484	1479	69	not	not	PART
ftr-484	1479	70	explain	explain	VERB
ftr-484	1479	71	how	how	SCONJ
ftr-484	1479	72	the	the	DET
ftr-484	1479	73	gross	gross	ADJ
ftr-484	1479	74	profit	profit	NOUN
ftr-484	1479	75	percentage	percentage	NOUN
ftr-484	1479	76	is	be	AUX
ftr-484	1479	77	to	to	PART
ftr-484	1479	78	be	be	AUX
ftr-484	1479	79	determined	determine	VERB
ftr-484	1479	80	,	,	PUNCT
ftr-484	1479	81	or	or	CCONJ
ftr-484	1479	82	how	how	SCONJ
ftr-484	1479	83	the	the	DET
ftr-484	1479	84	computations	computation	NOUN
ftr-484	1479	85	are	be	AUX
ftr-484	1479	86	to	to	PART
ftr-484	1479	87	be	be	AUX
ftr-484	1479	88	applied	apply	VERB
ftr-484	1479	89	for	for	ADP
ftr-484	1479	90	a	a	DET
ftr-484	1479	91	taxpayer	taxpayer	NOUN
ftr-484	1479	92	with	with	ADP
ftr-484	1479	93	multiple	multiple	ADJ
ftr-484	1479	94	bls	bls	PROPN
ftr-484	1479	95	index	index	NOUN
ftr-484	1479	96	categories	category	NOUN
ftr-484	1479	97	.	.	PUNCT
ftr-484	1479	98	'	'	PUNCT
ftr-484	1480	1	249	249	NUM
ftr-484	1480	2	.	.	PUNCT
ftr-484	1480	3	regs	regs	PROPN
ftr-484	1480	4	.	.	PUNCT
ftr-484	1481	1	§	§	PROPN
ftr-484	1481	2	1.472	1.472	NUM
ftr-484	1481	3	-	-	SYM
ftr-484	1481	4	8(e)(3)(iii)(c	8(e)(3)(iii)(c	NUM
ftr-484	1481	5	)	)	PUNCT
ftr-484	1481	6	.	.	PUNCT
ftr-484	1482	1	conversely	conversely	ADV
ftr-484	1482	2	,	,	PUNCT
ftr-484	1482	3	the	the	DET
ftr-484	1482	4	regulations	regulation	NOUN
ftr-484	1482	5	provide	provide	VERB
ftr-484	1482	6	that	that	SCONJ
ftr-484	1482	7	"	"	PUNCT
ftr-484	1482	8	[	[	X
ftr-484	1482	9	i]f	i]f	ADP
ftr-484	1482	10	a	a	DET
ftr-484	1482	11	retailer	retailer	NOUN
ftr-484	1482	12	using	use	VERB
ftr-484	1482	13	the	the	DET
ftr-484	1482	14	retail	retail	ADJ
ftr-484	1482	15	inventory	inventory	NOUN
ftr-484	1482	16	method	method	NOUN
ftr-484	1482	17	selects	select	VERB
ftr-484	1482	18	a	a	DET
ftr-484	1482	19	price	price	NOUN
ftr-484	1482	20	index	index	NOUN
ftr-484	1482	21	from	from	ADP
ftr-484	1482	22	producer	producer	NOUN
ftr-484	1482	23	prices	price	NOUN
ftr-484	1482	24	and	and	CCONJ
ftr-484	1482	25	price	price	NOUN
ftr-484	1482	26	indexes	index	NOUN
ftr-484	1482	27	,	,	PUNCT
ftr-484	1482	28	the	the	DET
ftr-484	1482	29	selected	select	VERB
ftr-484	1482	30	index	index	NOUN
ftr-484	1482	31	must	must	AUX
ftr-484	1482	32	be	be	AUX
ftr-484	1482	33	converted	convert	VERB
ftr-484	1482	34	into	into	ADP
ftr-484	1482	35	a	a	DET
ftr-484	1482	36	retail	retail	ADJ
ftr-484	1482	37	price	price	NOUN
ftr-484	1482	38	index	index	NOUN
ftr-484	1482	39	.	.	PUNCT
ftr-484	1482	40	"	"	PUNCT
ftr-484	1483	1	i	i	PRON
ftr-484	1483	2	d.	d.	PROPN
ftr-484	1483	3	250	250	NUM
ftr-484	1483	4	.	.	PUNCT
ftr-484	1484	1	see	see	VERB
ftr-484	1484	2	schneider	schneider	NOUN
ftr-484	1484	3	,	,	PUNCT
ftr-484	1484	4	supra	supra	PROPN
ftr-484	1484	5	note	note	NOUN
ftr-484	1484	6	4	4	NUM
ftr-484	1484	7	.	.	PUNCT
ftr-484	1485	1	§	§	PROPN
ftr-484	1485	2	14.0412	14.0412	NUM
ftr-484	1485	3	]	]	PUNCT
ftr-484	1485	4	,	,	PUNCT
ftr-484	1485	5	at	at	ADP
ftr-484	1485	6	14	14	NUM
ftr-484	1485	7	-	-	SYM
ftr-484	1485	8	127	127	NUM
ftr-484	1485	9	n.406	n.406	ADJ
ftr-484	1485	10	.	.	PUNCT
ftr-484	1486	1	251	251	NUM
ftr-484	1486	2	.	.	PUNCT
ftr-484	1486	3	1984	1984	NUM
ftr-484	1486	4	-	-	SYM
ftr-484	1486	5	2	2	NUM
ftr-484	1486	6	c.b	c.b	PROPN
ftr-484	1486	7	.	.	PROPN
ftr-484	1486	8	496	496	NUM
ftr-484	1486	9	.	.	PUNCT
ftr-484	1487	1	252	252	NUM
ftr-484	1487	2	.	.	PUNCT
ftr-484	1488	1	for	for	ADP
ftr-484	1488	2	example	example	NOUN
ftr-484	1488	3	,	,	PUNCT
ftr-484	1488	4	if	if	SCONJ
ftr-484	1488	5	a	a	DET
ftr-484	1488	6	gross	gross	ADJ
ftr-484	1488	7	profit	profit	NOUN
ftr-484	1488	8	percentage	percentage	NOUN
ftr-484	1488	9	is	be	AUX
ftr-484	1488	10	41.2	41.2	NUM
ftr-484	1488	11	%	%	NOUN
ftr-484	1488	12	.	.	PUNCT
ftr-484	1489	1	the	the	DET
ftr-484	1489	2	complement	complement	NOUN
ftr-484	1489	3	is	be	AUX
ftr-484	1489	4	one	one	NUM
ftr-484	1489	5	minus	minus	ADP
ftr-484	1489	6	41.2	41.2	NUM
ftr-484	1489	7	%	%	NOUN
ftr-484	1489	8	,	,	PUNCT
ftr-484	1489	9	or	or	CCONJ
ftr-484	1489	10	58.8	58.8	NUM
ftr-484	1489	11	%	%	NOUN
ftr-484	1489	12	.	.	PUNCT
ftr-484	1490	1	see	see	VERB
ftr-484	1490	2	i	i	PRON
ftr-484	1490	3	d.	d.	PROPN
ftr-484	1490	4	§	§	PROPN
ftr-484	1490	5	3.03	3.03	NUM
ftr-484	1490	6	.	.	PUNCT
ftr-484	1491	1	253	253	NUM
ftr-484	1491	2	.	.	PUNCT
ftr-484	1492	1	using	use	VERB
ftr-484	1492	2	the	the	DET
ftr-484	1492	3	data	datum	NOUN
ftr-484	1492	4	from	from	ADP
ftr-484	1492	5	the	the	DET
ftr-484	1492	6	widget	widget	NOUN
ftr-484	1492	7	in	in	ADP
ftr-484	1492	8	the	the	DET
ftr-484	1492	9	example	example	NOUN
ftr-484	1492	10	above	above	ADV
ftr-484	1492	11	,	,	PUNCT
ftr-484	1492	12	the	the	DET
ftr-484	1492	13	computation	computation	NOUN
ftr-484	1492	14	looks	look	VERB
ftr-484	1492	15	like	like	ADP
ftr-484	1492	16	this	this	PRON
ftr-484	1492	17	:	:	PUNCT
ftr-484	1492	18	year	year	NOUN
ftr-484	1492	19	i	i	PRON
ftr-484	1492	20	year	year	VERB
ftr-484	1492	21	2	2	NUM
ftr-484	1492	22	bls	bls	PROPN
ftr-484	1492	23	index	index	NOUN
ftr-484	1492	24	100.0	100.0	NUM
ftr-484	1492	25	110.0	110.0	NUM
ftr-484	1492	26	gross	gross	ADJ
ftr-484	1492	27	profit	profit	NOUN
ftr-484	1492	28	%	%	NOUN
ftr-484	1492	29	(	(	PUNCT
ftr-484	1492	30	(	(	PUNCT
ftr-484	1492	31	sales	sale	NOUN
ftr-484	1492	32	-	-	PUNCT
ftr-484	1492	33	cost)/s	cost)/s	NOUN
ftr-484	1492	34	ales	ale	NOUN
ftr-484	1492	35	)	)	PUNCT
ftr-484	1492	36	50	50	NUM
ftr-484	1492	37	%	%	NOUN
ftr-484	1492	38	31.82	31.82	NUM
ftr-484	1492	39	%	%	NOUN
ftr-484	1492	40	cost	cost	NOUN
ftr-484	1492	41	%	%	NOUN
ftr-484	1492	42	(	(	PUNCT
ftr-484	1492	43	1	1	NUM
ftr-484	1492	44	-	-	PUNCT
ftr-484	1492	45	gross	gross	ADJ
ftr-484	1492	46	profit	profit	NOUN
ftr-484	1492	47	%	%	NOUN
ftr-484	1492	48	)	)	PUNCT
ftr-484	1492	49	50	50	NUM
ftr-484	1492	50	%	%	NOUN
ftr-484	1492	51	68.18	68.18	NUM
ftr-484	1492	52	%	%	NOUN
ftr-484	1492	53	adjusted	adjust	VERB
ftr-484	1492	54	price	price	NOUN
ftr-484	1492	55	index	index	NOUN
ftr-484	1492	56	(	(	PUNCT
ftr-484	1492	57	step	step	NOUN
ftr-484	1492	58	1	1	NUM
ftr-484	1492	59	*	*	NOUN
ftr-484	1492	60	step	step	NOUN
ftr-484	1492	61	3	3	NUM
ftr-484	1492	62	)	)	PUNCT
ftr-484	1492	63	50.0	50.0	NUM
ftr-484	1492	64	75.0	75.0	NUM
ftr-484	1492	65	cost	cost	NOUN
ftr-484	1492	66	price	price	NOUN
ftr-484	1492	67	index	index	NOUN
ftr-484	1492	68	(	(	PUNCT
ftr-484	1492	69	step	step	NOUN
ftr-484	1492	70	4/50.0	4/50.0	NUM
ftr-484	1492	71	)	)	PUNCT
ftr-484	1492	72	100.0	100.0	NUM
ftr-484	1492	73	150.0	150.0	NUM
ftr-484	1492	74	254	254	NUM
ftr-484	1492	75	.	.	PUNCT
ftr-484	1493	1	the	the	DET
ftr-484	1493	2	example	example	NOUN
ftr-484	1493	3	in	in	ADP
ftr-484	1493	4	rev	rev	PROPN
ftr-484	1493	5	.	.	PROPN
ftr-484	1493	6	proc	proc	PROPN
ftr-484	1493	7	.	.	PUNCT
ftr-484	1494	1	84	84	NUM
ftr-484	1494	2	-	-	SYM
ftr-484	1494	3	57	57	NUM
ftr-484	1494	4	states	state	NOUN
ftr-484	1494	5	that	that	SCONJ
ftr-484	1494	6	the	the	DET
ftr-484	1494	7	gross	gross	ADJ
ftr-484	1494	8	profit	profit	NOUN
ftr-484	1494	9	percentage	percentage	NOUN
ftr-484	1494	10	is	be	AUX
ftr-484	1494	11	"	"	PUNCT
ftr-484	1494	12	[	[	X
ftr-484	1494	13	t]o	t]o	NOUN
ftr-484	1494	14	be	be	AUX
ftr-484	1494	15	determined	determine	VERB
ftr-484	1494	16	by	by	ADP
ftr-484	1494	17	the	the	DET
ftr-484	1494	18	taxpayer	taxpayer	NOUN
ftr-484	1494	19	for	for	ADP
ftr-484	1494	20	each	each	DET
ftr-484	1494	21	index	index	NOUN
ftr-484	1494	22	category	category	NOUN
ftr-484	1494	23	on	on	ADP
ftr-484	1494	24	the	the	DET
ftr-484	1494	25	basis	basis	NOUN
ftr-484	1494	26	of	of	ADP
ftr-484	1494	27	its	its	PRON
ftr-484	1494	28	own	own	ADJ
ftr-484	1494	29	average	average	NOUN
ftr-484	1494	30	for	for	ADP
ftr-484	1494	31	the	the	DET
ftr-484	1494	32	tax	tax	NOUN
ftr-484	1494	33	year	year	NOUN
ftr-484	1494	34	.	.	PUNCT
ftr-484	1494	35	"	"	PUNCT
ftr-484	1495	1	1984	1984	NUM
ftr-484	1495	2	-	-	SYM
ftr-484	1495	3	2	2	NUM
ftr-484	1495	4	c.b	c.b	PROPN
ftr-484	1495	5	.	.	PROPN
ftr-484	1495	6	496	496	NUM
ftr-484	1495	7	,	,	PUNCT
ftr-484	1495	8	§	§	PROPN
ftr-484	1495	9	3.03	3.03	NUM
ftr-484	1495	10	.	.	PUNCT
ftr-484	1496	1	this	this	PRON
ftr-484	1496	2	could	could	AUX
ftr-484	1496	3	be	be	AUX
ftr-484	1496	4	interpreted	interpret	VERB
ftr-484	1496	5	as	as	ADP
ftr-484	1496	6	referring	refer	VERB
ftr-484	1496	7	to	to	ADP
ftr-484	1496	8	the	the	DET
ftr-484	1496	9	taxpayer	taxpayer	NOUN
ftr-484	1496	10	's	's	PART
ftr-484	1496	11	own	own	ADJ
ftr-484	1496	12	overall	overall	ADJ
ftr-484	1496	13	average	average	NOUN
ftr-484	1496	14	,	,	PUNCT
ftr-484	1496	15	or	or	CCONJ
ftr-484	1496	16	to	to	ADP
ftr-484	1496	17	the	the	DET
ftr-484	1496	18	taxpayer	taxpayer	NOUN
ftr-484	1496	19	's	's	PART
ftr-484	1496	20	own	own	ADJ
ftr-484	1496	21	average	average	NOUN
ftr-484	1496	22	for	for	ADP
ftr-484	1496	23	a	a	DET
ftr-484	1496	24	particular	particular	ADJ
ftr-484	1496	25	index	index	NOUN
ftr-484	1496	26	category	category	NOUN
ftr-484	1496	27	.	.	PUNCT
ftr-484	1497	1	19951	19951	NUM
ftr-484	1497	2	florida	florida	PROPN
ftr-484	1497	3	tax	tax	NOUN
ftr-484	1497	4	review	review	NOUN
ftr-484	1497	5	commentators	commentator	NOUN
ftr-484	1497	6	have	have	AUX
ftr-484	1497	7	differed	differ	VERB
ftr-484	1497	8	in	in	ADP
ftr-484	1497	9	their	their	PRON
ftr-484	1497	10	interpretation	interpretation	NOUN
ftr-484	1497	11	of	of	ADP
ftr-484	1497	12	how	how	SCONJ
ftr-484	1497	13	this	this	DET
ftr-484	1497	14	computation	computation	NOUN
ftr-484	1497	15	should	should	AUX
ftr-484	1497	16	be	be	AUX
ftr-484	1497	17	made	make	VERB
ftr-484	1497	18	.	.	PUNCT
ftr-484	1498	1	some	some	PRON
ftr-484	1498	2	have	have	AUX
ftr-484	1498	3	taken	take	VERB
ftr-484	1498	4	a	a	DET
ftr-484	1498	5	very	very	ADV
ftr-484	1498	6	restrictive	restrictive	ADJ
ftr-484	1498	7	approach	approach	NOUN
ftr-484	1498	8	,	,	PUNCT
ftr-484	1498	9	requiring	require	VERB
ftr-484	1498	10	the	the	DET
ftr-484	1498	11	cost	cost	NOUN
ftr-484	1498	12	price	price	NOUN
ftr-484	1498	13	adjustment	adjustment	NOUN
ftr-484	1498	14	to	to	PART
ftr-484	1498	15	be	be	AUX
ftr-484	1498	16	done	do	VERB
ftr-484	1498	17	separately	separately	ADV
ftr-484	1498	18	for	for	ADP
ftr-484	1498	19	each	each	DET
ftr-484	1498	20	index	index	NOUN
ftr-484	1498	21	category	category	NOUN
ftr-484	1498	22	of	of	ADP
ftr-484	1498	23	goods	good	NOUN
ftr-484	1498	24	,	,	PUNCT
ftr-484	1498	25	thereby	thereby	ADV
ftr-484	1498	26	implying	imply	VERB
ftr-484	1498	27	separate	separate	ADJ
ftr-484	1498	28	gross	gross	ADJ
ftr-484	1498	29	profit	profit	NOUN
ftr-484	1498	30	computations	computation	NOUN
ftr-484	1498	31	for	for	ADP
ftr-484	1498	32	each	each	DET
ftr-484	1498	33	item	item	NOUN
ftr-484	1498	34	in	in	ADP
ftr-484	1498	35	inventory.255	inventory.255	ADJ
ftr-484	1498	36	others	other	NOUN
ftr-484	1498	37	have	have	AUX
ftr-484	1498	38	taken	take	VERB
ftr-484	1498	39	a	a	DET
ftr-484	1498	40	more	more	ADV
ftr-484	1498	41	flexible	flexible	ADJ
ftr-484	1498	42	approach	approach	NOUN
ftr-484	1498	43	,	,	PUNCT
ftr-484	1498	44	allowing	allow	VERB
ftr-484	1498	45	the	the	DET
ftr-484	1498	46	cost	cost	NOUN
ftr-484	1498	47	price	price	NOUN
ftr-484	1498	48	adjustment	adjustment	NOUN
ftr-484	1498	49	to	to	PART
ftr-484	1498	50	be	be	AUX
ftr-484	1498	51	done	do	VERB
ftr-484	1498	52	based	base	VERB
ftr-484	1498	53	on	on	ADP
ftr-484	1498	54	available	available	ADJ
ftr-484	1498	55	data.256	data.256	PROPN
ftr-484	1498	56	since	since	SCONJ
ftr-484	1498	57	the	the	DET
ftr-484	1498	58	regulations	regulation	NOUN
ftr-484	1498	59	were	be	AUX
ftr-484	1498	60	intended	intend	VERB
ftr-484	1498	61	to	to	PART
ftr-484	1498	62	provide	provide	VERB
ftr-484	1498	63	a	a	DET
ftr-484	1498	64	simplified	simplified	ADJ
ftr-484	1498	65	method	method	NOUN
ftr-484	1498	66	of	of	ADP
ftr-484	1498	67	implementing	implement	VERB
ftr-484	1498	68	the	the	DET
ftr-484	1498	69	lifo	lifo	NOUN
ftr-484	1498	70	method	method	NOUN
ftr-484	1498	71	,	,	PUNCT
ftr-484	1498	72	it	it	PRON
ftr-484	1498	73	is	be	AUX
ftr-484	1498	74	difficult	difficult	ADJ
ftr-484	1498	75	to	to	PART
ftr-484	1498	76	justify	justify	VERB
ftr-484	1498	77	a	a	DET
ftr-484	1498	78	requirement	requirement	NOUN
ftr-484	1498	79	that	that	SCONJ
ftr-484	1498	80	taxpayers	taxpayer	NOUN
ftr-484	1498	81	determine	determine	VERB
ftr-484	1498	82	gross	gross	ADJ
ftr-484	1498	83	profit	profit	NOUN
ftr-484	1498	84	margins	margin	NOUN
ftr-484	1498	85	for	for	ADP
ftr-484	1498	86	each	each	DET
ftr-484	1498	87	index	index	NOUN
ftr-484	1498	88	category	category	NOUN
ftr-484	1498	89	.	.	PUNCT
ftr-484	1499	1	for	for	ADP
ftr-484	1499	2	many	many	ADJ
ftr-484	1499	3	taxpayers	taxpayer	NOUN
ftr-484	1499	4	,	,	PUNCT
ftr-484	1499	5	cost	cost	NOUN
ftr-484	1499	6	and	and	CCONJ
ftr-484	1499	7	sales	sale	NOUN
ftr-484	1499	8	data	datum	NOUN
ftr-484	1499	9	can	can	AUX
ftr-484	1499	10	not	not	PART
ftr-484	1499	11	be	be	AUX
ftr-484	1499	12	easily	easily	ADV
ftr-484	1499	13	determined	determine	VERB
ftr-484	1499	14	for	for	ADP
ftr-484	1499	15	each	each	DET
ftr-484	1499	16	item	item	NOUN
ftr-484	1499	17	in	in	ADP
ftr-484	1499	18	inventory	inventory	NOUN
ftr-484	1499	19	.	.	PUNCT
ftr-484	1500	1	for	for	ADP
ftr-484	1500	2	example	example	NOUN
ftr-484	1500	3	,	,	PUNCT
ftr-484	1500	4	an	an	DET
ftr-484	1500	5	integrated	integrated	ADJ
ftr-484	1500	6	manufacturer	manufacturer	NOUN
ftr-484	1500	7	can	can	AUX
ftr-484	1500	8	not	not	PART
ftr-484	1500	9	easily	easily	ADV
ftr-484	1500	10	determine	determine	VERB
ftr-484	1500	11	the	the	DET
ftr-484	1500	12	gross	gross	ADJ
ftr-484	1500	13	profit	profit	NOUN
ftr-484	1500	14	from	from	ADP
ftr-484	1500	15	particular	particular	ADJ
ftr-484	1500	16	parts	part	NOUN
ftr-484	1500	17	which	which	PRON
ftr-484	1500	18	are	be	AUX
ftr-484	1500	19	incorporated	incorporate	VERB
ftr-484	1500	20	into	into	ADP
ftr-484	1500	21	a	a	DET
ftr-484	1500	22	finished	finished	ADJ
ftr-484	1500	23	product	product	NOUN
ftr-484	1500	24	without	without	ADP
ftr-484	1500	25	making	make	VERB
ftr-484	1500	26	extensive	extensive	ADJ
ftr-484	1500	27	assumptions	assumption	NOUN
ftr-484	1500	28	about	about	ADP
ftr-484	1500	29	costs	cost	NOUN
ftr-484	1500	30	and	and	CCONJ
ftr-484	1500	31	transfer	transfer	VERB
ftr-484	1500	32	prices	price	NOUN
ftr-484	1500	33	among	among	ADP
ftr-484	1500	34	its	its	PRON
ftr-484	1500	35	units	unit	NOUN
ftr-484	1500	36	.	.	PUNCT
ftr-484	1501	1	7	7	NUM
ftr-484	1502	1	an	an	DET
ftr-484	1502	2	analogous	analogous	ADJ
ftr-484	1502	3	problem	problem	NOUN
ftr-484	1502	4	exists	exist	VERB
ftr-484	1502	5	in	in	ADP
ftr-484	1502	6	state	state	NOUN
ftr-484	1502	7	taxation	taxation	NOUN
ftr-484	1502	8	of	of	ADP
ftr-484	1502	9	multistate	multistate	NOUN
ftr-484	1502	10	businesses	business	NOUN
ftr-484	1502	11	,	,	PUNCT
ftr-484	1502	12	where	where	SCONJ
ftr-484	1502	13	separate	separate	ADJ
ftr-484	1502	14	accounting	accounting	NOUN
ftr-484	1502	15	for	for	ADP
ftr-484	1502	16	the	the	DET
ftr-484	1502	17	income	income	NOUN
ftr-484	1502	18	attributed	attribute	VERB
ftr-484	1502	19	to	to	ADP
ftr-484	1502	20	operations	operation	NOUN
ftr-484	1502	21	in	in	ADP
ftr-484	1502	22	particular	particular	ADJ
ftr-484	1502	23	states	state	NOUN
ftr-484	1502	24	has	have	AUX
ftr-484	1502	25	generally	generally	ADV
ftr-484	1502	26	been	be	AUX
ftr-484	1502	27	rejected	reject	VERB
ftr-484	1502	28	as	as	ADP
ftr-484	1502	29	impractical	impractical	ADJ
ftr-484	1502	30	and	and	CCONJ
ftr-484	1502	31	unreliable.5	unreliable.5	ADJ
ftr-484	1502	32	8	8	NUM
ftr-484	1502	33	separate	separate	ADJ
ftr-484	1502	34	computation	computation	NOUN
ftr-484	1502	35	of	of	ADP
ftr-484	1502	36	gross	gross	ADJ
ftr-484	1502	37	profit	profit	NOUN
ftr-484	1502	38	and	and	CCONJ
ftr-484	1502	39	cost	cost	NOUN
ftr-484	1502	40	price	price	NOUN
ftr-484	1502	41	indexes	index	NOUN
ftr-484	1502	42	elsewhere	elsewhere	ADV
ftr-484	1502	43	,	,	PUNCT
ftr-484	1502	44	in	in	ADP
ftr-484	1502	45	discussing	discuss	VERB
ftr-484	1502	46	application	application	NOUN
ftr-484	1502	47	of	of	ADP
ftr-484	1502	48	the	the	DET
ftr-484	1502	49	cost	cost	NOUN
ftr-484	1502	50	price	price	NOUN
ftr-484	1502	51	adjustment	adjustment	NOUN
ftr-484	1502	52	to	to	ADP
ftr-484	1502	53	a	a	DET
ftr-484	1502	54	retailer	retailer	NOUN
ftr-484	1502	55	,	,	PUNCT
ftr-484	1502	56	rev	rev	PROPN
ftr-484	1502	57	.	.	PROPN
ftr-484	1502	58	proc	proc	PROPN
ftr-484	1502	59	.	.	PUNCT
ftr-484	1503	1	84	84	NUM
ftr-484	1503	2	-	-	SYM
ftr-484	1503	3	57	57	NUM
ftr-484	1503	4	suggests	suggest	VERB
ftr-484	1503	5	that	that	SCONJ
ftr-484	1503	6	it	it	PRON
ftr-484	1503	7	is	be	AUX
ftr-484	1503	8	appropriate	appropriate	ADJ
ftr-484	1503	9	to	to	PART
ftr-484	1503	10	compute	compute	VERB
ftr-484	1503	11	gross	gross	ADJ
ftr-484	1503	12	profit	profit	NOUN
ftr-484	1503	13	ratios	ratio	NOUN
ftr-484	1503	14	on	on	ADP
ftr-484	1503	15	a	a	DET
ftr-484	1503	16	departmental	departmental	ADJ
ftr-484	1503	17	basis	basis	NOUN
ftr-484	1503	18	,	,	PUNCT
ftr-484	1503	19	which	which	PRON
ftr-484	1503	20	is	be	AUX
ftr-484	1503	21	potentially	potentially	ADV
ftr-484	1503	22	broader	broad	ADJ
ftr-484	1503	23	than	than	ADP
ftr-484	1503	24	an	an	DET
ftr-484	1503	25	individual	individual	ADJ
ftr-484	1503	26	index	index	NOUN
ftr-484	1503	27	category	category	NOUN
ftr-484	1503	28	.	.	PUNCT
ftr-484	1504	1	see	see	VERB
ftr-484	1504	2	i	i	PRON
ftr-484	1504	3	d.	d.	PROPN
ftr-484	1504	4	§	§	PROPN
ftr-484	1504	5	3.03(1	3.03(1	PROPN
ftr-484	1504	6	)	)	PUNCT
ftr-484	1504	7	.	.	PUNCT
ftr-484	1505	1	255	255	NUM
ftr-484	1505	2	.	.	PUNCT
ftr-484	1506	1	schneider	schneider	PROPN
ftr-484	1506	2	,	,	PUNCT
ftr-484	1506	3	supra	supra	PROPN
ftr-484	1506	4	note	note	PROPN
ftr-484	1506	5	4	4	NUM
ftr-484	1506	6	,	,	PUNCT
ftr-484	1506	7	§	§	PROPN
ftr-484	1506	8	14.04[2	14.04[2	NUM
ftr-484	1506	9	]	]	X
ftr-484	1506	10	,	,	PUNCT
ftr-484	1506	11	at	at	ADP
ftr-484	1506	12	14	14	NUM
ftr-484	1506	13	-	-	SYM
ftr-484	1506	14	127	127	NUM
ftr-484	1506	15	.	.	PUNCT
ftr-484	1507	1	256	256	NUM
ftr-484	1507	2	.	.	PUNCT
ftr-484	1508	1	gertzman	gertzman	NOUN
ftr-484	1508	2	states	state	NOUN
ftr-484	1508	3	:	:	PUNCT
ftr-484	1508	4	although	although	SCONJ
ftr-484	1508	5	it	it	PRON
ftr-484	1508	6	is	be	AUX
ftr-484	1508	7	generally	generally	ADV
ftr-484	1508	8	recognized	recognize	VERB
ftr-484	1508	9	that	that	SCONJ
ftr-484	1508	10	the	the	DET
ftr-484	1508	11	conversion	conversion	NOUN
ftr-484	1509	1	[	[	X
ftr-484	1509	2	to	to	ADP
ftr-484	1509	3	a	a	DET
ftr-484	1509	4	cost	cost	NOUN
ftr-484	1509	5	price	price	NOUN
ftr-484	1509	6	index	index	NOUN
ftr-484	1509	7	]	]	PUNCT
ftr-484	1509	8	would	would	AUX
ftr-484	1509	9	occur	occur	VERB
ftr-484	1509	10	by	by	ADP
ftr-484	1509	11	reducing	reduce	VERB
ftr-484	1509	12	the	the	DET
ftr-484	1509	13	published	publish	VERB
ftr-484	1509	14	price	price	NOUN
ftr-484	1509	15	index	index	NOUN
ftr-484	1509	16	by	by	ADP
ftr-484	1509	17	the	the	DET
ftr-484	1509	18	taxpayer	taxpayer	NOUN
ftr-484	1509	19	's	's	PART
ftr-484	1509	20	gross	gross	ADJ
ftr-484	1509	21	profit	profit	NOUN
ftr-484	1509	22	margin	margin	NOUN
ftr-484	1509	23	,	,	PUNCT
ftr-484	1509	24	the	the	DET
ftr-484	1509	25	determination	determination	NOUN
ftr-484	1509	26	of	of	ADP
ftr-484	1509	27	this	this	DET
ftr-484	1509	28	gross	gross	ADJ
ftr-484	1509	29	profit	profit	NOUN
ftr-484	1509	30	margin	margin	NOUN
ftr-484	1509	31	for	for	ADP
ftr-484	1509	32	this	this	DET
ftr-484	1509	33	purpose	purpose	NOUN
ftr-484	1509	34	is	be	AUX
ftr-484	1509	35	unstated	unstate	VERB
ftr-484	1509	36	.	.	PUNCT
ftr-484	1510	1	possible	possible	ADJ
ftr-484	1510	2	alternatives	alternative	NOUN
ftr-484	1510	3	include	include	VERB
ftr-484	1510	4	the	the	DET
ftr-484	1510	5	use	use	NOUN
ftr-484	1510	6	of	of	ADP
ftr-484	1510	7	a	a	DET
ftr-484	1510	8	single	single	ADJ
ftr-484	1510	9	gross	gross	ADJ
ftr-484	1510	10	profit	profit	NOUN
ftr-484	1510	11	percentage	percentage	NOUN
ftr-484	1510	12	developed	develop	VERB
ftr-484	1510	13	for	for	ADP
ftr-484	1510	14	the	the	DET
ftr-484	1510	15	taxpayer	taxpayer	NOUN
ftr-484	1510	16	as	as	ADP
ftr-484	1510	17	a	a	DET
ftr-484	1510	18	whole	whole	NOUN
ftr-484	1510	19	,	,	PUNCT
ftr-484	1510	20	use	use	NOUN
ftr-484	1510	21	of	of	ADP
ftr-484	1510	22	a	a	DET
ftr-484	1510	23	single	single	ADJ
ftr-484	1510	24	gross	gross	ADJ
ftr-484	1510	25	profit	profit	NOUN
ftr-484	1510	26	percentage	percentage	NOUN
ftr-484	1510	27	attributable	attributable	ADJ
ftr-484	1510	28	to	to	ADP
ftr-484	1510	29	each	each	DET
ftr-484	1510	30	pool	pool	NOUN
ftr-484	1510	31	,	,	PUNCT
ftr-484	1510	32	and	and	CCONJ
ftr-484	1510	33	,	,	PUNCT
ftr-484	1510	34	assuming	assume	VERB
ftr-484	1510	35	the	the	DET
ftr-484	1510	36	data	datum	NOUN
ftr-484	1510	37	is	be	AUX
ftr-484	1510	38	readily	readily	ADV
ftr-484	1510	39	available	available	ADJ
ftr-484	1510	40	,	,	PUNCT
ftr-484	1510	41	use	use	NOUN
ftr-484	1510	42	of	of	ADP
ftr-484	1510	43	a	a	DET
ftr-484	1510	44	separate	separate	ADJ
ftr-484	1510	45	gross	gross	ADJ
ftr-484	1510	46	profit	profit	NOUN
ftr-484	1510	47	percentage	percentage	NOUN
ftr-484	1510	48	for	for	ADP
ftr-484	1510	49	each	each	DET
ftr-484	1510	50	category	category	NOUN
ftr-484	1510	51	of	of	ADP
ftr-484	1510	52	goods	good	NOUN
ftr-484	1510	53	in	in	ADP
ftr-484	1510	54	ending	end	VERB
ftr-484	1510	55	inventory	inventory	NOUN
ftr-484	1510	56	.	.	PUNCT
ftr-484	1511	1	gertzman	gertzman	PROPN
ftr-484	1511	2	,	,	PUNCT
ftr-484	1511	3	supra	supra	PROPN
ftr-484	1511	4	note	note	NOUN
ftr-484	1511	5	3	3	NUM
ftr-484	1511	6	,	,	PUNCT
ftr-484	1511	7	7.04[5][a](i	7.04[5][a](i	NUM
ftr-484	1511	8	]	]	X
ftr-484	1511	9	,	,	PUNCT
ftr-484	1511	10	at	at	ADP
ftr-484	1511	11	7	7	NUM
ftr-484	1511	12	-	-	SYM
ftr-484	1511	13	67	67	NUM
ftr-484	1511	14	.	.	PUNCT
ftr-484	1512	1	257	257	NUM
ftr-484	1512	2	.	.	PUNCT
ftr-484	1513	1	for	for	ADP
ftr-484	1513	2	example	example	NOUN
ftr-484	1513	3	,	,	PUNCT
ftr-484	1513	4	in	in	ADP
ftr-484	1513	5	wendle	wendle	PROPN
ftr-484	1513	6	ford	ford	PROPN
ftr-484	1513	7	,	,	PUNCT
ftr-484	1513	8	the	the	DET
ftr-484	1513	9	court	court	NOUN
ftr-484	1513	10	suggested	suggest	VERB
ftr-484	1513	11	that	that	SCONJ
ftr-484	1513	12	not	not	PART
ftr-484	1513	13	even	even	ADV
ftr-484	1513	14	ford	ford	PROPN
ftr-484	1513	15	motor	motor	PROPN
ftr-484	1513	16	company	company	NOUN
ftr-484	1513	17	could	could	AUX
ftr-484	1513	18	know	know	VERB
ftr-484	1513	19	the	the	DET
ftr-484	1513	20	cost	cost	NOUN
ftr-484	1513	21	of	of	ADP
ftr-484	1513	22	a	a	DET
ftr-484	1513	23	catalytic	catalytic	ADJ
ftr-484	1513	24	converter	converter	NOUN
ftr-484	1513	25	added	add	VERB
ftr-484	1513	26	to	to	ADP
ftr-484	1513	27	a	a	DET
ftr-484	1513	28	finished	finish	VERB
ftr-484	1513	29	vehicle	vehicle	NOUN
ftr-484	1513	30	.	.	PUNCT
ftr-484	1514	1	wendle	wendle	PROPN
ftr-484	1514	2	ford	ford	PROPN
ftr-484	1514	3	v.	v.	PROPN
ftr-484	1514	4	commissioner	commissioner	PROPN
ftr-484	1514	5	,	,	PUNCT
ftr-484	1514	6	72	72	NUM
ftr-484	1514	7	t.c	t.c	PROPN
ftr-484	1514	8	.	.	PROPN
ftr-484	1514	9	447	447	NUM
ftr-484	1514	10	,	,	PUNCT
ftr-484	1514	11	450	450	NUM
ftr-484	1514	12	n.2	n.2	NOUN
ftr-484	1514	13	(	(	PUNCT
ftr-484	1514	14	1979	1979	NUM
ftr-484	1514	15	)	)	PUNCT
ftr-484	1514	16	.	.	PUNCT
ftr-484	1515	1	258	258	NUM
ftr-484	1515	2	.	.	PUNCT
ftr-484	1516	1	see	see	VERB
ftr-484	1516	2	generally	generally	ADV
ftr-484	1516	3	i	i	PRON
ftr-484	1516	4	jerome	jerome	PROPN
ftr-484	1516	5	r.	r.	PROPN
ftr-484	1516	6	hellerstein	hellerstein	PROPN
ftr-484	1516	7	&	&	CCONJ
ftr-484	1516	8	walter	walter	PROPN
ftr-484	1516	9	hellerstein	hellerstein	PROPN
ftr-484	1516	10	,	,	PUNCT
ftr-484	1516	11	state	state	NOUN
ftr-484	1516	12	taxation	taxation	NOUN
ftr-484	1516	13	8.03	8.03	NUM
ftr-484	1516	14	(	(	PUNCT
ftr-484	1516	15	2d	2d	NUM
ftr-484	1516	16	ed	ed	NOUN
ftr-484	1516	17	.	.	PROPN
ftr-484	1516	18	1993	1993	NUM
ftr-484	1516	19	)	)	PUNCT
ftr-484	1516	20	,	,	PUNCT
ftr-484	1516	21	which	which	PRON
ftr-484	1516	22	discusses	discuss	VERB
ftr-484	1516	23	three	three	NUM
ftr-484	1516	24	inherent	inherent	ADJ
ftr-484	1516	25	defects	defect	NOUN
ftr-484	1516	26	in	in	ADP
ftr-484	1516	27	separate	separate	ADJ
ftr-484	1516	28	accounting	accounting	NOUN
ftr-484	1516	29	.	.	PUNCT
ftr-484	1517	1	first	first	ADV
ftr-484	1517	2	,	,	PUNCT
ftr-484	1517	3	it	it	PRON
ftr-484	1517	4	is	be	AUX
ftr-484	1517	5	"	"	PUNCT
ftr-484	1517	6	fearfully	fearfully	ADV
ftr-484	1517	7	expensive	expensive	ADJ
ftr-484	1517	8	,	,	PUNCT
ftr-484	1517	9	since	since	SCONJ
ftr-484	1517	10	adequate	adequate	ADJ
ftr-484	1517	11	underlying	underlying	ADJ
ftr-484	1517	12	data	datum	NOUN
ftr-484	1517	13	can	can	AUX
ftr-484	1517	14	not	not	PART
ftr-484	1517	15	be	be	AUX
ftr-484	1517	16	furnished	furnish	VERB
ftr-484	1517	17	without	without	ADP
ftr-484	1517	18	maintaining	maintain	VERB
ftr-484	1517	19	the	the	DET
ftr-484	1517	20	books	book	NOUN
ftr-484	1517	21	of	of	ADP
ftr-484	1517	22	account	account	NOUN
ftr-484	1517	23	in	in	ADP
ftr-484	1517	24	a	a	DET
ftr-484	1517	25	manner	manner	NOUN
ftr-484	1517	26	that	that	PRON
ftr-484	1517	27	will	will	AUX
ftr-484	1517	28	show	show	VERB
ftr-484	1517	29	the	the	DET
ftr-484	1517	30	details	detail	NOUN
ftr-484	1517	31	of	of	ADP
ftr-484	1517	32	the	the	DET
ftr-484	1517	33	taxpayer	taxpayer	NOUN
ftr-484	1517	34	's	's	PART
ftr-484	1517	35	business	business	NOUN
ftr-484	1517	36	operations	operation	NOUN
ftr-484	1517	37	,	,	PUNCT
ftr-484	1517	38	and	and	CCONJ
ftr-484	1517	39	transactions	transaction	NOUN
ftr-484	1517	40	,	,	PUNCT
ftr-484	1517	41	broken	break	VERB
ftr-484	1517	42	down	down	ADP
ftr-484	1517	43	on	on	ADP
ftr-484	1517	44	a	a	DET
ftr-484	1517	45	state	state	NOUN
ftr-484	1517	46	-	-	PUNCT
ftr-484	1517	47	by	by	ADP
ftr-484	1517	48	-	-	PUNCT
ftr-484	1517	49	state	state	NOUN
ftr-484	1517	50	basis	basis	NOUN
ftr-484	1517	51	.	.	PUNCT
ftr-484	1517	52	"	"	PUNCT
ftr-484	1518	1	i	i	PRON
ftr-484	1518	2	d.	d.	PROPN
ftr-484	1518	3	at	at	ADP
ftr-484	1518	4	8	8	NUM
ftr-484	1518	5	-	-	SYM
ftr-484	1518	6	29	29	NUM
ftr-484	1518	7	to	to	PART
ftr-484	1518	8	8	8	NUM
ftr-484	1518	9	-	-	SYM
ftr-484	1518	10	30	30	NUM
ftr-484	1518	11	.	.	PUNCT
ftr-484	1519	1	second	second	ADJ
ftr-484	1519	2	,	,	PUNCT
ftr-484	1519	3	constructing	construct	VERB
ftr-484	1519	4	imputed	imputed	ADJ
ftr-484	1519	5	prices	price	NOUN
ftr-484	1519	6	for	for	ADP
ftr-484	1519	7	goods	good	NOUN
ftr-484	1519	8	transferred	transfer	VERB
ftr-484	1519	9	between	between	ADP
ftr-484	1519	10	branches	branch	NOUN
ftr-484	1519	11	or	or	CCONJ
ftr-484	1519	12	subsidiaries	subsidiary	NOUN
ftr-484	1519	13	of	of	ADP
ftr-484	1519	14	the	the	DET
ftr-484	1519	15	enterprise	enterprise	NOUN
ftr-484	1519	16	,	,	PUNCT
ftr-484	1519	17	or	or	CCONJ
ftr-484	1519	18	imputing	impute	VERB
ftr-484	1519	19	a	a	DET
ftr-484	1519	20	"	"	PUNCT
ftr-484	1519	21	reasonable	reasonable	ADJ
ftr-484	1519	22	profit	profit	NOUN
ftr-484	1519	23	"	"	PUNCT
ftr-484	1519	24	to	to	ADP
ftr-484	1519	25	such	such	ADJ
ftr-484	1519	26	transfers	transfer	NOUN
ftr-484	1519	27	,	,	PUNCT
ftr-484	1519	28	is	be	AUX
ftr-484	1519	29	difficult	difficult	ADJ
ftr-484	1519	30	because	because	SCONJ
ftr-484	1519	31	of	of	ADP
ftr-484	1519	32	a	a	DET
ftr-484	1519	33	lack	lack	NOUN
ftr-484	1519	34	of	of	ADP
ftr-484	1519	35	comparable	comparable	ADJ
ftr-484	1519	36	data	datum	NOUN
ftr-484	1519	37	.	.	PUNCT
ftr-484	1520	1	i	i	PRON
ftr-484	1520	2	d.	d.	PROPN
ftr-484	1520	3	at	at	ADP
ftr-484	1520	4	8	8	NUM
ftr-484	1520	5	-	-	SYM
ftr-484	1520	6	30	30	NUM
ftr-484	1520	7	.	.	PUNCT
ftr-484	1521	1	third	third	ADJ
ftr-484	1521	2	:	:	PUNCT
ftr-484	1522	1	[	[	X
ftr-484	1522	2	separate	separate	ADJ
ftr-484	1522	3	accounting	accounting	NOUN
ftr-484	1522	4	]	]	PUNCT
ftr-484	1522	5	operates	operate	VERB
ftr-484	1522	6	in	in	ADP
ftr-484	1522	7	a	a	DET
ftr-484	1522	8	universe	universe	NOUN
ftr-484	1522	9	of	of	ADP
ftr-484	1522	10	pretense	pretense	NOUN
ftr-484	1522	11	;	;	PUNCT
ftr-484	1522	12	as	as	ADP
ftr-484	1522	13	in	in	ADP
ftr-484	1522	14	alice	alice	PROPN
ftr-484	1522	15	in	in	ADP
ftr-484	1522	16	wonderland	wonderland	PROPN
ftr-484	1522	17	,	,	PUNCT
ftr-484	1522	18	it	it	PRON
ftr-484	1522	19	turns	turn	VERB
ftr-484	1522	20	reality	reality	NOUN
ftr-484	1522	21	into	into	ADP
ftr-484	1522	22	fancy	fancy	ADJ
ftr-484	1522	23	,	,	PUNCT
ftr-484	1522	24	and	and	CCONJ
ftr-484	1522	25	then	then	ADV
ftr-484	1522	26	pretends	pretend	VERB
ftr-484	1522	27	that	that	SCONJ
ftr-484	1522	28	it	it	PRON
ftr-484	1522	29	's	be	AUX
ftr-484	1522	30	in	in	ADP
ftr-484	1522	31	the	the	DET
ftr-484	1522	32	real	real	ADJ
ftr-484	1522	33	world	world	NOUN
ftr-484	1522	34	.	.	PUNCT
ftr-484	1523	1	for	for	ADP
ftr-484	1523	2	the	the	DET
ftr-484	1523	3	essence	essence	NOUN
ftr-484	1523	4	of	of	ADP
ftr-484	1523	5	the	the	DET
ftr-484	1523	6	separate	separate	ADJ
ftr-484	1523	7	accounting	accounting	NOUN
ftr-484	1523	8	technique	technique	NOUN
ftr-484	1523	9	of	of	ADP
ftr-484	1523	10	[	[	X
ftr-484	1523	11	vol	vol	X
ftr-484	1523	12	2:10	2:10	NUM
ftr-484	1523	13	demysif'ing	demysif'e	VERB
ftr-484	1523	14	lifo	lifo	NOUN
ftr-484	1523	15	for	for	ADP
ftr-484	1523	16	each	each	DET
ftr-484	1523	17	index	index	NOUN
ftr-484	1523	18	category	category	NOUN
ftr-484	1523	19	should	should	AUX
ftr-484	1523	20	also	also	ADV
ftr-484	1523	21	be	be	AUX
ftr-484	1523	22	rejected	reject	VERB
ftr-484	1523	23	in	in	ADP
ftr-484	1523	24	this	this	DET
ftr-484	1523	25	context	context	NOUN
ftr-484	1523	26	unless	unless	SCONJ
ftr-484	1523	27	data	datum	NOUN
ftr-484	1523	28	is	be	AUX
ftr-484	1523	29	readily	readily	ADV
ftr-484	1523	30	available	available	ADJ
ftr-484	1523	31	.	.	PUNCT
ftr-484	1524	1	in	in	ADP
ftr-484	1524	2	addition	addition	NOUN
ftr-484	1524	3	to	to	ADP
ftr-484	1524	4	the	the	DET
ftr-484	1524	5	question	question	NOUN
ftr-484	1524	6	of	of	ADP
ftr-484	1524	7	the	the	DET
ftr-484	1524	8	scope	scope	NOUN
ftr-484	1524	9	of	of	ADP
ftr-484	1524	10	the	the	DET
ftr-484	1524	11	cost	cost	NOUN
ftr-484	1524	12	price	price	NOUN
ftr-484	1524	13	adjustment	adjustment	NOUN
ftr-484	1524	14	,	,	PUNCT
ftr-484	1524	15	a	a	DET
ftr-484	1524	16	further	further	ADJ
ftr-484	1524	17	issue	issue	NOUN
ftr-484	1524	18	not	not	PART
ftr-484	1524	19	addressed	address	VERB
ftr-484	1524	20	in	in	ADP
ftr-484	1524	21	the	the	DET
ftr-484	1524	22	regulations	regulation	NOUN
ftr-484	1524	23	involves	involve	VERB
ftr-484	1524	24	the	the	DET
ftr-484	1524	25	standard	standard	NOUN
ftr-484	1524	26	for	for	ADP
ftr-484	1524	27	determining	determine	VERB
ftr-484	1524	28	the	the	DET
ftr-484	1524	29	sales	sale	NOUN
ftr-484	1524	30	and	and	CCONJ
ftr-484	1524	31	cost	cost	NOUN
ftr-484	1524	32	elements	element	NOUN
ftr-484	1524	33	which	which	PRON
ftr-484	1524	34	go	go	VERB
ftr-484	1524	35	into	into	ADP
ftr-484	1524	36	the	the	DET
ftr-484	1524	37	computation	computation	NOUN
ftr-484	1524	38	of	of	ADP
ftr-484	1524	39	gross	gross	ADJ
ftr-484	1524	40	profit	profit	NOUN
ftr-484	1524	41	.	.	PUNCT
ftr-484	1525	1	for	for	ADP
ftr-484	1525	2	example	example	NOUN
ftr-484	1525	3	,	,	PUNCT
ftr-484	1525	4	should	should	AUX
ftr-484	1525	5	costs	cost	NOUN
ftr-484	1525	6	include	include	VERB
ftr-484	1525	7	all	all	DET
ftr-484	1525	8	inventoriable	inventoriable	ADJ
ftr-484	1525	9	costs	cost	NOUN
ftr-484	1525	10	required	require	VERB
ftr-484	1525	11	by	by	ADP
ftr-484	1525	12	section	section	NOUN
ftr-484	1525	13	263a	263a	PROPN
ftr-484	1525	14	of	of	ADP
ftr-484	1525	15	the	the	DET
ftr-484	1525	16	code	code	NOUN
ftr-484	1525	17	?	?	PUNCT
ftr-484	1526	1	or	or	CCONJ
ftr-484	1526	2	should	should	AUX
ftr-484	1526	3	costs	cost	NOUN
ftr-484	1526	4	determined	determine	VERB
ftr-484	1526	5	for	for	ADP
ftr-484	1526	6	financial	financial	ADJ
ftr-484	1526	7	accounting	accounting	NOUN
ftr-484	1526	8	purposes	purpose	NOUN
ftr-484	1526	9	be	be	VERB
ftr-484	1526	10	sufficient	sufficient	ADJ
ftr-484	1526	11	?	?	PUNCT
ftr-484	1527	1	again	again	ADV
ftr-484	1527	2	,	,	PUNCT
ftr-484	1527	3	a	a	DET
ftr-484	1527	4	quest	quest	NOUN
ftr-484	1527	5	for	for	ADP
ftr-484	1527	6	further	further	ADJ
ftr-484	1527	7	details	detail	NOUN
ftr-484	1527	8	here	here	ADV
ftr-484	1527	9	is	be	AUX
ftr-484	1527	10	possible	possible	ADJ
ftr-484	1527	11	,	,	PUNCT
ftr-484	1527	12	leading	lead	VERB
ftr-484	1527	13	to	to	ADP
ftr-484	1527	14	further	further	ADJ
ftr-484	1527	15	administrative	administrative	ADJ
ftr-484	1527	16	burdens	burden	NOUN
ftr-484	1527	17	for	for	ADP
ftr-484	1527	18	taxpayers	taxpayer	NOUN
ftr-484	1527	19	.	.	PUNCT
ftr-484	1528	1	as	as	SCONJ
ftr-484	1528	2	one	one	NUM
ftr-484	1528	3	commentator	commentator	NOUN
ftr-484	1528	4	has	have	AUX
ftr-484	1528	5	observed	observe	VERB
ftr-484	1528	6	:	:	PUNCT
ftr-484	1528	7	in	in	ADP
ftr-484	1528	8	determining	determine	VERB
ftr-484	1528	9	the	the	DET
ftr-484	1528	10	level	level	NOUN
ftr-484	1528	11	of	of	ADP
ftr-484	1528	12	detail	detail	NOUN
ftr-484	1528	13	required	require	VERB
ftr-484	1528	14	for	for	ADP
ftr-484	1528	15	purposes	purpose	NOUN
ftr-484	1528	16	of	of	ADP
ftr-484	1528	17	making	make	VERB
ftr-484	1528	18	the	the	DET
ftr-484	1528	19	cost	cost	NOUN
ftr-484	1528	20	conversion	conversion	NOUN
ftr-484	1528	21	,	,	PUNCT
ftr-484	1528	22	taxpayers	taxpayer	NOUN
ftr-484	1528	23	and	and	CCONJ
ftr-484	1528	24	tax	tax	NOUN
ftr-484	1528	25	practitioners	practitioner	NOUN
ftr-484	1528	26	should	should	AUX
ftr-484	1528	27	assume	assume	VERB
ftr-484	1528	28	that	that	SCONJ
ftr-484	1528	29	agents	agent	NOUN
ftr-484	1528	30	will	will	AUX
ftr-484	1528	31	review	review	VERB
ftr-484	1528	32	the	the	DET
ftr-484	1528	33	computations	computation	NOUN
ftr-484	1528	34	carefully	carefully	ADV
ftr-484	1528	35	,	,	PUNCT
ftr-484	1528	36	but	but	CCONJ
ftr-484	1528	37	agents	agent	NOUN
ftr-484	1528	38	should	should	AUX
ftr-484	1528	39	apply	apply	VERB
ftr-484	1528	40	reason	reason	NOUN
ftr-484	1528	41	,	,	PUNCT
ftr-484	1528	42	common	common	ADJ
ftr-484	1528	43	sense	sense	NOUN
ftr-484	1528	44	,	,	PUNCT
ftr-484	1528	45	and	and	CCONJ
ftr-484	1528	46	understanding	understanding	NOUN
ftr-484	1528	47	in	in	ADP
ftr-484	1528	48	determining	determine	VERB
ftr-484	1528	49	the	the	DET
ftr-484	1528	50	acceptability	acceptability	NOUN
ftr-484	1528	51	of	of	ADP
ftr-484	1528	52	the	the	DET
ftr-484	1528	53	cost	cost	NOUN
ftr-484	1528	54	conversion	conversion	NOUN
ftr-484	1528	55	process	process	NOUN
ftr-484	1528	56	.	.	PUNCT
ftr-484	1529	1	to	to	ADP
ftr-484	1529	2	the	the	DET
ftr-484	1529	3	extent	extent	NOUN
ftr-484	1529	4	too	too	ADV
ftr-484	1529	5	much	much	ADJ
ftr-484	1529	6	detail	detail	NOUN
ftr-484	1529	7	is	be	AUX
ftr-484	1529	8	required	require	VERB
ftr-484	1529	9	,	,	PUNCT
ftr-484	1529	10	the	the	DET
ftr-484	1529	11	benefits	benefit	NOUN
ftr-484	1529	12	of	of	ADP
ftr-484	1529	13	applying	apply	VERB
ftr-484	1529	14	the	the	DET
ftr-484	1529	15	simplified	simplified	ADJ
ftr-484	1529	16	indexing	indexing	NOUN
ftr-484	1529	17	method	method	NOUN
ftr-484	1529	18	will	will	AUX
ftr-484	1529	19	be	be	AUX
ftr-484	1529	20	greatly	greatly	ADV
ftr-484	1529	21	reduced.2	reduced.2	VERB
ftr-484	1529	22	9	9	NUM
ftr-484	1529	23	it	it	PRON
ftr-484	1529	24	is	be	AUX
ftr-484	1529	25	important	important	ADJ
ftr-484	1529	26	to	to	PART
ftr-484	1529	27	keep	keep	VERB
ftr-484	1529	28	a	a	DET
ftr-484	1529	29	proper	proper	ADJ
ftr-484	1529	30	perspective	perspective	NOUN
ftr-484	1529	31	on	on	ADP
ftr-484	1529	32	the	the	DET
ftr-484	1529	33	cost	cost	NOUN
ftr-484	1529	34	price	price	NOUN
ftr-484	1529	35	adjustment	adjustment	NOUN
ftr-484	1529	36	.	.	PUNCT
ftr-484	1530	1	at	at	ADP
ftr-484	1530	2	best	well	ADV
ftr-484	1530	3	,	,	PUNCT
ftr-484	1530	4	it	it	PRON
ftr-484	1530	5	takes	take	VERB
ftr-484	1530	6	into	into	ADP
ftr-484	1530	7	account	account	NOUN
ftr-484	1530	8	a	a	DET
ftr-484	1530	9	rough	rough	ADJ
ftr-484	1530	10	approximation	approximation	NOUN
ftr-484	1530	11	of	of	ADP
ftr-484	1530	12	the	the	DET
ftr-484	1530	13	effects	effect	NOUN
ftr-484	1530	14	of	of	ADP
ftr-484	1530	15	changing	change	VERB
ftr-484	1530	16	costs	cost	NOUN
ftr-484	1530	17	on	on	ADP
ftr-484	1530	18	the	the	DET
ftr-484	1530	19	measure	measure	NOUN
ftr-484	1530	20	of	of	ADP
ftr-484	1530	21	inflation	inflation	NOUN
ftr-484	1530	22	for	for	ADP
ftr-484	1530	23	particular	particular	ADJ
ftr-484	1530	24	taxpayers	taxpayer	NOUN
ftr-484	1530	25	.	.	PUNCT
ftr-484	1531	1	however	however	ADV
ftr-484	1531	2	,	,	PUNCT
ftr-484	1531	3	since	since	SCONJ
ftr-484	1531	4	the	the	DET
ftr-484	1531	5	method	method	NOUN
ftr-484	1531	6	assumes	assume	VERB
ftr-484	1531	7	that	that	SCONJ
ftr-484	1531	8	the	the	DET
ftr-484	1531	9	taxpayer	taxpayer	NOUN
ftr-484	1531	10	's	's	PART
ftr-484	1531	11	selling	selling	NOUN
ftr-484	1531	12	prices	price	NOUN
ftr-484	1531	13	are	be	AUX
ftr-484	1531	14	adequately	adequately	ADV
ftr-484	1531	15	reflected	reflect	VERB
ftr-484	1531	16	in	in	ADP
ftr-484	1531	17	the	the	DET
ftr-484	1531	18	bls	bls	PROPN
ftr-484	1531	19	index	index	NOUN
ftr-484	1531	20	,	,	PUNCT
ftr-484	1531	21	its	its	PRON
ftr-484	1531	22	focus	focus	NOUN
ftr-484	1531	23	only	only	ADV
ftr-484	1531	24	on	on	ADP
ftr-484	1531	25	variation	variation	NOUN
ftr-484	1531	26	in	in	ADP
ftr-484	1531	27	costs	cost	NOUN
ftr-484	1531	28	is	be	AUX
ftr-484	1531	29	questionable	questionable	ADJ
ftr-484	1531	30	.	.	PUNCT
ftr-484	1532	1	much	much	ADJ
ftr-484	1532	2	of	of	ADP
ftr-484	1532	3	the	the	DET
ftr-484	1532	4	potential	potential	ADJ
ftr-484	1532	5	controversy	controversy	NOUN
ftr-484	1532	6	over	over	ADP
ftr-484	1532	7	the	the	DET
ftr-484	1532	8	mechanics	mechanic	NOUN
ftr-484	1532	9	of	of	ADP
ftr-484	1532	10	the	the	DET
ftr-484	1532	11	cost	cost	NOUN
ftr-484	1532	12	adjustment	adjustment	NOUN
ftr-484	1532	13	could	could	AUX
ftr-484	1532	14	be	be	AUX
ftr-484	1532	15	avoided	avoid	VERB
ftr-484	1532	16	if	if	SCONJ
ftr-484	1532	17	the	the	DET
ftr-484	1532	18	adjustment	adjustment	NOUN
ftr-484	1532	19	were	be	AUX
ftr-484	1532	20	eliminated	eliminate	VERB
ftr-484	1532	21	entirely	entirely	ADV
ftr-484	1532	22	.	.	PUNCT
ftr-484	1533	1	legislation	legislation	NOUN
ftr-484	1533	2	proposed	propose	VERB
ftr-484	1533	3	in	in	ADP
ftr-484	1533	4	1994	1994	NUM
ftr-484	1533	5	would	would	AUX
ftr-484	1533	6	have	have	AUX
ftr-484	1533	7	eliminated	eliminate	VERB
ftr-484	1533	8	the	the	DET
ftr-484	1533	9	cost	cost	NOUN
ftr-484	1533	10	adjustment	adjustment	NOUN
ftr-484	1533	11	in	in	ADP
ftr-484	1533	12	connection	connection	NOUN
ftr-484	1533	13	with	with	ADP
ftr-484	1533	14	a	a	DET
ftr-484	1533	15	simplified	simplified	ADJ
ftr-484	1533	16	indexing	indexing	NOUN
ftr-484	1533	17	method	method	NOUN
ftr-484	1533	18	,	,	PUNCT
ftr-484	1533	19	but	but	CCONJ
ftr-484	1533	20	the	the	DET
ftr-484	1533	21	proposal	proposal	NOUN
ftr-484	1533	22	was	be	AUX
ftr-484	1533	23	not	not	PART
ftr-484	1533	24	enacted.26	enacted.26	VERB
ftr-484	1533	25	°	°	ADP
ftr-484	1533	26	4	4	NUM
ftr-484	1533	27	.	.	PUNCT
ftr-484	1533	28	conclusions	conclusion	NOUN
ftr-484	1533	29	on	on	ADP
ftr-484	1533	30	ipic	ipic	NOUN
ftr-484	1533	31	method.-from	method.-from	ADP
ftr-484	1533	32	the	the	DET
ftr-484	1533	33	above	above	ADJ
ftr-484	1533	34	discussion	discussion	NOUN
ftr-484	1533	35	,	,	PUNCT
ftr-484	1533	36	it	it	PRON
ftr-484	1533	37	is	be	AUX
ftr-484	1533	38	evident	evident	ADJ
ftr-484	1533	39	that	that	SCONJ
ftr-484	1533	40	the	the	DET
ftr-484	1533	41	ipic	ipic	NOUN
ftr-484	1533	42	method	method	NOUN
ftr-484	1533	43	is	be	AUX
ftr-484	1533	44	neither	neither	CCONJ
ftr-484	1533	45	simple	simple	ADJ
ftr-484	1533	46	,	,	PUNCT
ftr-484	1533	47	nor	nor	CCONJ
ftr-484	1533	48	practical	practical	ADJ
ftr-484	1533	49	,	,	PUNCT
ftr-484	1533	50	nor	nor	CCONJ
ftr-484	1533	51	entirely	entirely	ADV
ftr-484	1533	52	logical	logical	ADJ
ftr-484	1533	53	.	.	PUNCT
ftr-484	1534	1	elimination	elimination	NOUN
ftr-484	1534	2	of	of	ADP
ftr-484	1534	3	the	the	DET
ftr-484	1534	4	bls	bls	PROPN
ftr-484	1534	5	weighting	weighting	NOUN
ftr-484	1534	6	component	component	NOUN
ftr-484	1534	7	and	and	CCONJ
ftr-484	1534	8	cost	cost	NOUN
ftr-484	1534	9	price	price	NOUN
ftr-484	1534	10	dividing	divide	VERB
ftr-484	1534	11	the	the	DET
ftr-484	1534	12	income	income	NOUN
ftr-484	1534	13	of	of	ADP
ftr-484	1534	14	a	a	DET
ftr-484	1534	15	unitary	unitary	ADJ
ftr-484	1534	16	business	business	NOUN
ftr-484	1534	17	is	be	AUX
ftr-484	1534	18	to	to	PART
ftr-484	1534	19	ignore	ignore	VERB
ftr-484	1534	20	the	the	DET
ftr-484	1534	21	interdependence	interdependence	NOUN
ftr-484	1534	22	and	and	CCONJ
ftr-484	1534	23	integration	integration	NOUN
ftr-484	1534	24	of	of	ADP
ftr-484	1534	25	the	the	DET
ftr-484	1534	26	business	business	NOUN
ftr-484	1534	27	operations	operation	NOUN
ftr-484	1534	28	conducted	conduct	VERB
ftr-484	1534	29	in	in	ADP
ftr-484	1534	30	the	the	DET
ftr-484	1534	31	various	various	ADJ
ftr-484	1534	32	states	state	NOUN
ftr-484	1534	33	.	.	PUNCT
ftr-484	1535	1	and	and	CCONJ
ftr-484	1535	2	treat	treat	VERB
ftr-484	1535	3	them	they	PRON
ftr-484	1535	4	,	,	PUNCT
ftr-484	1535	5	instead	instead	ADV
ftr-484	1535	6	,	,	PUNCT
ftr-484	1535	7	as	as	SCONJ
ftr-484	1535	8	if	if	SCONJ
ftr-484	1535	9	they	they	PRON
ftr-484	1535	10	were	be	AUX
ftr-484	1535	11	separate	separate	ADJ
ftr-484	1535	12	.	.	PUNCT
ftr-484	1536	1	independent	independent	ADJ
ftr-484	1536	2	,	,	PUNCT
ftr-484	1536	3	and	and	CCONJ
ftr-484	1536	4	nonintegrated	nonintegrate	VERB
ftr-484	1536	5	.	.	PUNCT
ftr-484	1537	1	i	i	PRON
ftr-484	1537	2	d.	d.	PROPN
ftr-484	1537	3	at	at	ADP
ftr-484	1537	4	8	8	NUM
ftr-484	1537	5	-	-	SYM
ftr-484	1537	6	31	31	NUM
ftr-484	1537	7	to	to	PART
ftr-484	1537	8	8	8	NUM
ftr-484	1537	9	-	-	SYM
ftr-484	1537	10	32	32	NUM
ftr-484	1537	11	.	.	PUNCT
ftr-484	1538	1	similar	similar	ADJ
ftr-484	1538	2	or	or	CCONJ
ftr-484	1538	3	perhaps	perhaps	ADV
ftr-484	1538	4	even	even	ADV
ftr-484	1538	5	stronger	strong	ADJ
ftr-484	1538	6	criticisms	criticism	NOUN
ftr-484	1538	7	could	could	AUX
ftr-484	1538	8	be	be	AUX
ftr-484	1538	9	applied	apply	VERB
ftr-484	1538	10	to	to	ADP
ftr-484	1538	11	requiring	require	VERB
ftr-484	1538	12	separate	separate	ADJ
ftr-484	1538	13	accounting	accounting	NOUN
ftr-484	1538	14	of	of	ADP
ftr-484	1538	15	the	the	DET
ftr-484	1538	16	gross	gross	ADJ
ftr-484	1538	17	profit	profit	NOUN
ftr-484	1538	18	generated	generate	VERB
ftr-484	1538	19	from	from	ADP
ftr-484	1538	20	each	each	DET
ftr-484	1538	21	item	item	NOUN
ftr-484	1538	22	in	in	ADP
ftr-484	1538	23	inventory	inventory	NOUN
ftr-484	1538	24	under	under	ADP
ftr-484	1538	25	a	a	DET
ftr-484	1538	26	bls	bls	ADJ
ftr-484	1538	27	indexing	indexing	NOUN
ftr-484	1538	28	approach	approach	NOUN
ftr-484	1538	29	.	.	PUNCT
ftr-484	1539	1	259	259	NUM
ftr-484	1539	2	.	.	PUNCT
ftr-484	1540	1	gertzman	gertzman	PROPN
ftr-484	1540	2	,	,	PUNCT
ftr-484	1540	3	supra	supra	PROPN
ftr-484	1540	4	note	note	NOUN
ftr-484	1540	5	3	3	NUM
ftr-484	1540	6	.	.	NOUN
ftr-484	1540	7	1	1	NUM
ftr-484	1540	8	7.0415][allil	7.0415][allil	NUM
ftr-484	1540	9	.	.	PUNCT
ftr-484	1541	1	at	at	ADP
ftr-484	1541	2	7	7	NUM
ftr-484	1541	3	-	-	SYM
ftr-484	1541	4	67	67	NUM
ftr-484	1541	5	.	.	NOUN
ftr-484	1541	6	260	260	NUM
ftr-484	1541	7	.	.	PUNCT
ftr-484	1542	1	see	see	VERB
ftr-484	1542	2	schneider	schneider	NOUN
ftr-484	1542	3	,	,	PUNCT
ftr-484	1542	4	supra	supra	PROPN
ftr-484	1542	5	note	note	NOUN
ftr-484	1542	6	4	4	NUM
ftr-484	1542	7	.	.	PUNCT
ftr-484	1543	1	§	§	PROPN
ftr-484	1543	2	14.0412	14.0412	NUM
ftr-484	1543	3	]	]	PUNCT
ftr-484	1543	4	.	.	PUNCT
ftr-484	1544	1	at	at	ADP
ftr-484	1544	2	14	14	NUM
ftr-484	1544	3	-	-	SYM
ftr-484	1544	4	127	127	NUM
ftr-484	1544	5	n.405	n.405	NOUN
ftr-484	1544	6	.	.	PROPN
ftr-484	1544	7	19951	19951	NUM
ftr-484	1544	8	florida	florida	PROPN
ftr-484	1544	9	tax	tax	PROPN
ftr-484	1544	10	review	review	NOUN
ftr-484	1544	11	adjustments	adjustment	NOUN
ftr-484	1544	12	,	,	PUNCT
ftr-484	1544	13	as	as	SCONJ
ftr-484	1544	14	proposed	propose	VERB
ftr-484	1544	15	in	in	ADP
ftr-484	1544	16	1994	1994	NUM
ftr-484	1544	17	,	,	PUNCT
ftr-484	1544	18	would	would	AUX
ftr-484	1544	19	reduce	reduce	VERB
ftr-484	1544	20	its	its	PRON
ftr-484	1544	21	complexity	complexity	NOUN
ftr-484	1544	22	.	.	PUNCT
ftr-484	1545	1	moreover	moreover	ADV
ftr-484	1545	2	,	,	PUNCT
ftr-484	1545	3	increasing	increase	VERB
ftr-484	1545	4	the	the	DET
ftr-484	1545	5	measure	measure	NOUN
ftr-484	1545	6	of	of	ADP
ftr-484	1545	7	inflation	inflation	NOUN
ftr-484	1545	8	closer	close	ADV
ftr-484	1545	9	to	to	ADP
ftr-484	1545	10	the	the	DET
ftr-484	1545	11	actual	actual	ADJ
ftr-484	1545	12	levels	level	NOUN
ftr-484	1545	13	measured	measure	VERB
ftr-484	1545	14	by	by	ADP
ftr-484	1545	15	bls	bls	ADJ
ftr-484	1545	16	inflation	inflation	NOUN
ftr-484	1545	17	would	would	AUX
ftr-484	1545	18	further	far	ADV
ftr-484	1545	19	remove	remove	VERB
ftr-484	1545	20	economic	economic	ADJ
ftr-484	1545	21	incentives	incentive	NOUN
ftr-484	1545	22	to	to	ADP
ftr-484	1545	23	its	its	PRON
ftr-484	1545	24	application	application	NOUN
ftr-484	1545	25	and	and	CCONJ
ftr-484	1545	26	possibly	possibly	ADV
ftr-484	1545	27	increase	increase	VERB
ftr-484	1545	28	the	the	DET
ftr-484	1545	29	number	number	NOUN
ftr-484	1545	30	of	of	ADP
ftr-484	1545	31	taxpayers	taxpayer	NOUN
ftr-484	1545	32	using	use	VERB
ftr-484	1545	33	the	the	DET
ftr-484	1545	34	method	method	NOUN
ftr-484	1545	35	.	.	PUNCT
ftr-484	1546	1	however	however	ADV
ftr-484	1546	2	,	,	PUNCT
ftr-484	1546	3	taxpayers	taxpayer	NOUN
ftr-484	1546	4	would	would	AUX
ftr-484	1546	5	still	still	ADV
ftr-484	1546	6	face	face	VERB
ftr-484	1546	7	the	the	DET
ftr-484	1546	8	practical	practical	ADJ
ftr-484	1546	9	problem	problem	NOUN
ftr-484	1546	10	of	of	ADP
ftr-484	1546	11	assigning	assign	VERB
ftr-484	1546	12	inventory	inventory	NOUN
ftr-484	1546	13	to	to	ADP
ftr-484	1546	14	detailed	detailed	ADJ
ftr-484	1546	15	bls	bls	ADJ
ftr-484	1546	16	categories	category	NOUN
ftr-484	1546	17	.	.	PUNCT
ftr-484	1547	1	several	several	ADJ
ftr-484	1547	2	approaches	approach	NOUN
ftr-484	1547	3	might	might	AUX
ftr-484	1547	4	simplify	simplify	VERB
ftr-484	1547	5	assigning	assign	VERB
ftr-484	1547	6	inventories	inventory	NOUN
ftr-484	1547	7	to	to	ADP
ftr-484	1547	8	bls	bls	PROPN
ftr-484	1547	9	categories	category	NOUN
ftr-484	1547	10	.	.	PUNCT
ftr-484	1548	1	first	first	ADV
ftr-484	1548	2	,	,	PUNCT
ftr-484	1548	3	all	all	DET
ftr-484	1548	4	taxpayers	taxpayer	NOUN
ftr-484	1548	5	might	might	AUX
ftr-484	1548	6	be	be	AUX
ftr-484	1548	7	allowed	allow	VERB
ftr-484	1548	8	to	to	PART
ftr-484	1548	9	use	use	VERB
ftr-484	1548	10	broader	broad	ADJ
ftr-484	1548	11	categories	category	NOUN
ftr-484	1548	12	,	,	PUNCT
ftr-484	1548	13	such	such	ADJ
ftr-484	1548	14	as	as	ADP
ftr-484	1548	15	the	the	DET
ftr-484	1548	16	general	general	ADJ
ftr-484	1548	17	categories	category	NOUN
ftr-484	1548	18	from	from	ADP
ftr-484	1548	19	ppi	ppi	PROPN
ftr-484	1548	20	or	or	CCONJ
ftr-484	1548	21	cpi	cpi	NOUN
ftr-484	1548	22	indexes	index	NOUN
ftr-484	1548	23	,	,	PUNCT
ftr-484	1548	24	as	as	SCONJ
ftr-484	1548	25	small	small	ADJ
ftr-484	1548	26	businesses	business	NOUN
ftr-484	1548	27	may	may	AUX
ftr-484	1548	28	do	do	VERB
ftr-484	1548	29	under	under	ADP
ftr-484	1548	30	section	section	NOUN
ftr-484	1548	31	474	474	NUM
ftr-484	1548	32	of	of	ADP
ftr-484	1548	33	the	the	DET
ftr-484	1548	34	code	code	NOUN
ftr-484	1548	35	:	:	PUNCT
ftr-484	1548	36	the	the	DET
ftr-484	1548	37	fewer	few	ADJ
ftr-484	1548	38	required	required	ADJ
ftr-484	1548	39	categories	category	NOUN
ftr-484	1548	40	,	,	PUNCT
ftr-484	1548	41	the	the	PRON
ftr-484	1548	42	easier	easy	ADJ
ftr-484	1548	43	the	the	DET
ftr-484	1548	44	assignment	assignment	NOUN
ftr-484	1548	45	task	task	NOUN
ftr-484	1548	46	.	.	PUNCT
ftr-484	1549	1	second	second	ADJ
ftr-484	1549	2	,	,	PUNCT
ftr-484	1549	3	taxpayers	taxpayer	NOUN
ftr-484	1549	4	might	might	AUX
ftr-484	1549	5	be	be	AUX
ftr-484	1549	6	allowed	allow	VERB
ftr-484	1549	7	to	to	PART
ftr-484	1549	8	estimate	estimate	VERB
ftr-484	1549	9	the	the	DET
ftr-484	1549	10	composition	composition	NOUN
ftr-484	1549	11	of	of	ADP
ftr-484	1549	12	inventory	inventory	NOUN
ftr-484	1549	13	in	in	ADP
ftr-484	1549	14	the	the	DET
ftr-484	1549	15	applicable	applicable	ADJ
ftr-484	1549	16	product	product	NOUN
ftr-484	1549	17	categories	category	NOUN
ftr-484	1549	18	.	.	PUNCT
ftr-484	1550	1	for	for	ADP
ftr-484	1550	2	example	example	NOUN
ftr-484	1550	3	,	,	PUNCT
ftr-484	1550	4	instead	instead	ADV
ftr-484	1550	5	of	of	ADP
ftr-484	1550	6	evaluating	evaluate	VERB
ftr-484	1550	7	inventory	inventory	NOUN
ftr-484	1550	8	content	content	NOUN
ftr-484	1550	9	each	each	DET
ftr-484	1550	10	year	year	NOUN
ftr-484	1550	11	,	,	PUNCT
ftr-484	1550	12	taxpayers	taxpayer	NOUN
ftr-484	1550	13	might	might	AUX
ftr-484	1550	14	assign	assign	VERB
ftr-484	1550	15	all	all	DET
ftr-484	1550	16	inventory	inventory	NOUN
ftr-484	1550	17	categories	category	NOUN
ftr-484	1550	18	based	base	VERB
ftr-484	1550	19	on	on	ADP
ftr-484	1550	20	finished	finished	ADJ
ftr-484	1550	21	goods	good	NOUN
ftr-484	1550	22	inventories	inventory	NOUN
ftr-484	1550	23	,	,	PUNCT
ftr-484	1550	24	or	or	CCONJ
ftr-484	1550	25	perhaps	perhaps	ADV
ftr-484	1550	26	even	even	ADV
ftr-484	1550	27	based	base	VERB
ftr-484	1550	28	on	on	ADP
ftr-484	1550	29	sales	sale	NOUN
ftr-484	1550	30	of	of	ADP
ftr-484	1550	31	finished	finish	VERB
ftr-484	1550	32	goods	good	NOUN
ftr-484	1550	33	.	.	PUNCT
ftr-484	1551	1	this	this	PRON
ftr-484	1551	2	would	would	AUX
ftr-484	1551	3	eliminate	eliminate	VERB
ftr-484	1551	4	controversies	controversy	NOUN
ftr-484	1551	5	over	over	ADP
ftr-484	1551	6	the	the	DET
ftr-484	1551	7	treatment	treatment	NOUN
ftr-484	1551	8	of	of	ADP
ftr-484	1551	9	work	work	NOUN
ftr-484	1551	10	-	-	PUNCT
ftr-484	1551	11	in	in	ADP
ftr-484	1551	12	-	-	PUNCT
ftr-484	1551	13	process	process	NOUN
ftr-484	1551	14	and	and	CCONJ
ftr-484	1551	15	raw	raw	ADJ
ftr-484	1551	16	materials	material	NOUN
ftr-484	1551	17	,	,	PUNCT
ftr-484	1551	18	and	and	CCONJ
ftr-484	1551	19	could	could	AUX
ftr-484	1551	20	potentially	potentially	ADV
ftr-484	1551	21	reduce	reduce	VERB
ftr-484	1551	22	the	the	DET
ftr-484	1551	23	need	need	NOUN
ftr-484	1551	24	for	for	ADP
ftr-484	1551	25	detailed	detailed	ADJ
ftr-484	1551	26	categorization	categorization	NOUN
ftr-484	1551	27	efforts	effort	NOUN
ftr-484	1551	28	every	every	DET
ftr-484	1551	29	year	year	NOUN
ftr-484	1551	30	.	.	PUNCT
ftr-484	1552	1	to	to	ADP
ftr-484	1552	2	the	the	DET
ftr-484	1552	3	extent	extent	NOUN
ftr-484	1552	4	estimates	estimate	NOUN
ftr-484	1552	5	based	base	VERB
ftr-484	1552	6	on	on	ADP
ftr-484	1552	7	sales	sale	NOUN
ftr-484	1552	8	data	datum	NOUN
ftr-484	1552	9	might	might	AUX
ftr-484	1552	10	be	be	AUX
ftr-484	1552	11	inaccurate	inaccurate	ADJ
ftr-484	1552	12	due	due	ADJ
ftr-484	1552	13	to	to	ADP
ftr-484	1552	14	varying	vary	VERB
ftr-484	1552	15	turnover	turnover	NOUN
ftr-484	1552	16	rates	rate	NOUN
ftr-484	1552	17	,	,	PUNCT
ftr-484	1552	18	periodic	periodic	ADJ
ftr-484	1552	19	evaluation	evaluation	NOUN
ftr-484	1552	20	of	of	ADP
ftr-484	1552	21	actual	actual	ADJ
ftr-484	1552	22	inventory	inventory	NOUN
ftr-484	1552	23	content	content	NOUN
ftr-484	1552	24	could	could	AUX
ftr-484	1552	25	limit	limit	VERB
ftr-484	1552	26	the	the	DET
ftr-484	1552	27	impact	impact	NOUN
ftr-484	1552	28	of	of	ADP
ftr-484	1552	29	any	any	DET
ftr-484	1552	30	imprecision	imprecision	NOUN
ftr-484	1552	31	.	.	PUNCT
ftr-484	1553	1	to	to	ADP
ftr-484	1553	2	the	the	DET
ftr-484	1553	3	extent	extent	NOUN
ftr-484	1553	4	that	that	SCONJ
ftr-484	1553	5	taxpayers	taxpayer	NOUN
ftr-484	1553	6	must	must	AUX
ftr-484	1553	7	choose	choose	VERB
ftr-484	1553	8	a	a	DET
ftr-484	1553	9	method	method	NOUN
ftr-484	1553	10	and	and	CCONJ
ftr-484	1553	11	follow	follow	VERB
ftr-484	1553	12	it	it	PRON
ftr-484	1553	13	consistently	consistently	ADV
ftr-484	1553	14	,	,	PUNCT
ftr-484	1553	15	the	the	DET
ftr-484	1553	16	possibility	possibility	NOUN
ftr-484	1553	17	of	of	ADP
ftr-484	1553	18	manipulation	manipulation	NOUN
ftr-484	1553	19	and	and	CCONJ
ftr-484	1553	20	abuse	abuse	NOUN
ftr-484	1553	21	should	should	AUX
ftr-484	1553	22	be	be	AUX
ftr-484	1553	23	limited	limit	VERB
ftr-484	1553	24	.	.	PUNCT
ftr-484	1554	1	third	third	ADJ
ftr-484	1554	2	,	,	PUNCT
ftr-484	1554	3	the	the	DET
ftr-484	1554	4	present	present	ADJ
ftr-484	1554	5	system	system	NOUN
ftr-484	1554	6	of	of	ADP
ftr-484	1554	7	ppi	ppi	PROPN
ftr-484	1554	8	and	and	CCONJ
ftr-484	1554	9	cpi	cpi	PROPN
ftr-484	1554	10	categories	category	NOUN
ftr-484	1554	11	for	for	ADP
ftr-484	1554	12	products	product	NOUN
ftr-484	1554	13	could	could	AUX
ftr-484	1554	14	be	be	AUX
ftr-484	1554	15	replaced	replace	VERB
ftr-484	1554	16	by	by	ADP
ftr-484	1554	17	other	other	ADJ
ftr-484	1554	18	index	index	NOUN
ftr-484	1554	19	series	series	NOUN
ftr-484	1554	20	designed	design	VERB
ftr-484	1554	21	to	to	PART
ftr-484	1554	22	reflect	reflect	VERB
ftr-484	1554	23	the	the	DET
ftr-484	1554	24	inflation	inflation	NOUN
ftr-484	1554	25	for	for	ADP
ftr-484	1554	26	particular	particular	ADJ
ftr-484	1554	27	industries	industry	NOUN
ftr-484	1554	28	.	.	PUNCT
ftr-484	1555	1	for	for	ADP
ftr-484	1555	2	example	example	NOUN
ftr-484	1555	3	,	,	PUNCT
ftr-484	1555	4	bls	bls	PROPN
ftr-484	1555	5	currently	currently	ADV
ftr-484	1555	6	computes	compute	VERB
ftr-484	1555	7	indexes	index	NOUN
ftr-484	1555	8	based	base	VERB
ftr-484	1555	9	on	on	ADP
ftr-484	1555	10	the	the	DET
ftr-484	1555	11	output	output	NOUN
ftr-484	1555	12	of	of	ADP
ftr-484	1555	13	various	various	ADJ
ftr-484	1555	14	industries	industry	NOUN
ftr-484	1555	15	,	,	PUNCT
ftr-484	1555	16	which	which	PRON
ftr-484	1555	17	might	might	AUX
ftr-484	1555	18	be	be	AUX
ftr-484	1555	19	adopted	adopt	VERB
ftr-484	1555	20	for	for	ADP
ftr-484	1555	21	particular	particular	ADJ
ftr-484	1555	22	taxpayers	taxpayer	NOUN
ftr-484	1555	23	based	base	VERB
ftr-484	1555	24	on	on	ADP
ftr-484	1555	25	their	their	PRON
ftr-484	1555	26	industry	industry	NOUN
ftr-484	1555	27	classifications.26	classifications.26	NOUN
ftr-484	1555	28	'	'	PUNCT
ftr-484	1555	29	industry	industry	NOUN
ftr-484	1555	30	-	-	PUNCT
ftr-484	1555	31	specific	specific	ADJ
ftr-484	1555	32	figures	figure	NOUN
ftr-484	1555	33	may	may	AUX
ftr-484	1555	34	not	not	PART
ftr-484	1555	35	reflect	reflect	VERB
ftr-484	1555	36	the	the	DET
ftr-484	1555	37	actual	actual	ADJ
ftr-484	1555	38	inflation	inflation	NOUN
ftr-484	1555	39	of	of	ADP
ftr-484	1555	40	particular	particular	ADJ
ftr-484	1555	41	taxpayers	taxpayer	NOUN
ftr-484	1555	42	due	due	ADP
ftr-484	1555	43	to	to	ADP
ftr-484	1555	44	variation	variation	NOUN
ftr-484	1555	45	in	in	ADP
ftr-484	1555	46	inventory	inventory	NOUN
ftr-484	1555	47	composition	composition	NOUN
ftr-484	1555	48	,	,	PUNCT
ftr-484	1555	49	but	but	CCONJ
ftr-484	1555	50	these	these	DET
ftr-484	1555	51	types	type	NOUN
ftr-484	1555	52	of	of	ADP
ftr-484	1555	53	indexes	index	NOUN
ftr-484	1555	54	may	may	AUX
ftr-484	1555	55	provide	provide	VERB
ftr-484	1555	56	an	an	DET
ftr-484	1555	57	acceptable	acceptable	ADJ
ftr-484	1555	58	compromise	compromise	NOUN
ftr-484	1555	59	between	between	ADP
ftr-484	1555	60	detailed	detailed	ADJ
ftr-484	1555	61	categories	category	NOUN
ftr-484	1555	62	and	and	CCONJ
ftr-484	1555	63	an	an	DET
ftr-484	1555	64	adjustment	adjustment	NOUN
ftr-484	1555	65	only	only	ADV
ftr-484	1555	66	for	for	ADP
ftr-484	1555	67	general	general	ADJ
ftr-484	1555	68	price	price	NOUN
ftr-484	1555	69	level	level	NOUN
ftr-484	1555	70	changes	change	NOUN
ftr-484	1555	71	.	.	PUNCT
ftr-484	1556	1	if	if	SCONJ
ftr-484	1556	2	more	more	ADJ
ftr-484	1556	3	than	than	ADP
ftr-484	1556	4	one	one	NUM
ftr-484	1556	5	industry	industry	NOUN
ftr-484	1556	6	classification	classification	NOUN
ftr-484	1556	7	applies	apply	VERB
ftr-484	1556	8	to	to	ADP
ftr-484	1556	9	a	a	DET
ftr-484	1556	10	taxpayer	taxpayer	NOUN
ftr-484	1556	11	,	,	PUNCT
ftr-484	1556	12	then	then	ADV
ftr-484	1556	13	methods	method	NOUN
ftr-484	1556	14	of	of	ADP
ftr-484	1556	15	allocating	allocate	VERB
ftr-484	1556	16	inventories	inventory	NOUN
ftr-484	1556	17	between	between	ADP
ftr-484	1556	18	such	such	ADJ
ftr-484	1556	19	classifications	classification	NOUN
ftr-484	1556	20	would	would	AUX
ftr-484	1556	21	have	have	VERB
ftr-484	1556	22	to	to	PART
ftr-484	1556	23	be	be	AUX
ftr-484	1556	24	developed	develop	VERB
ftr-484	1556	25	,	,	PUNCT
ftr-484	1556	26	but	but	CCONJ
ftr-484	1556	27	these	these	DET
ftr-484	1556	28	problems	problem	NOUN
ftr-484	1556	29	should	should	AUX
ftr-484	1556	30	not	not	PART
ftr-484	1556	31	be	be	AUX
ftr-484	1556	32	insurmountable	insurmountable	ADJ
ftr-484	1556	33	.	.	PUNCT
ftr-484	1557	1	in	in	ADP
ftr-484	1557	2	any	any	DET
ftr-484	1557	3	event	event	NOUN
ftr-484	1557	4	,	,	PUNCT
ftr-484	1557	5	for	for	SCONJ
ftr-484	1557	6	bls	bls	ADJ
ftr-484	1557	7	indexes	index	NOUN
ftr-484	1557	8	to	to	PART
ftr-484	1557	9	provide	provide	VERB
ftr-484	1557	10	an	an	DET
ftr-484	1557	11	effective	effective	ADJ
ftr-484	1557	12	alternative	alternative	NOUN
ftr-484	1557	13	to	to	ADP
ftr-484	1557	14	internally	internally	ADV
ftr-484	1557	15	-	-	PUNCT
ftr-484	1557	16	generated	generate	VERB
ftr-484	1557	17	indexes	index	NOUN
ftr-484	1557	18	,	,	PUNCT
ftr-484	1557	19	the	the	DET
ftr-484	1557	20	service	service	NOUN
ftr-484	1557	21	and	and	CCONJ
ftr-484	1557	22	taxpayers	taxpayer	NOUN
ftr-484	1557	23	must	must	AUX
ftr-484	1557	24	be	be	AUX
ftr-484	1557	25	willing	willing	ADJ
ftr-484	1557	26	to	to	PART
ftr-484	1557	27	trade	trade	VERB
ftr-484	1557	28	perceived	perceive	VERB
ftr-484	1557	29	accuracy	accuracy	NOUN
ftr-484	1557	30	(	(	PUNCT
ftr-484	1557	31	obtained	obtain	VERB
ftr-484	1557	32	by	by	ADP
ftr-484	1557	33	focusing	focus	VERB
ftr-484	1557	34	on	on	ADP
ftr-484	1557	35	greater	great	ADJ
ftr-484	1557	36	and	and	CCONJ
ftr-484	1557	37	greater	great	ADJ
ftr-484	1557	38	detail	detail	NOUN
ftr-484	1557	39	)	)	PUNCT
ftr-484	1557	40	for	for	ADP
ftr-484	1557	41	more	more	ADV
ftr-484	1557	42	generalized	generalized	ADJ
ftr-484	1557	43	approaches	approach	NOUN
ftr-484	1557	44	.	.	PUNCT
ftr-484	1558	1	generalized	generalized	ADJ
ftr-484	1558	2	approaches	approach	NOUN
ftr-484	1558	3	still	still	ADV
ftr-484	1558	4	perform	perform	VERB
ftr-484	1558	5	the	the	DET
ftr-484	1558	6	function	function	NOUN
ftr-484	1558	7	of	of	ADP
ftr-484	1558	8	removing	remove	VERB
ftr-484	1558	9	inflationary	inflationary	ADJ
ftr-484	1558	10	profits	profit	NOUN
ftr-484	1558	11	,	,	PUNCT
ftr-484	1558	12	but	but	CCONJ
ftr-484	1558	13	should	should	AUX
ftr-484	1558	14	be	be	AUX
ftr-484	1558	15	easier	easy	ADJ
ftr-484	1558	16	to	to	PART
ftr-484	1558	17	administer	administer	VERB
ftr-484	1558	18	261	261	NUM
ftr-484	1558	19	.	.	PUNCT
ftr-484	1559	1	see	see	VERB
ftr-484	1559	2	bls	bls	PROPN
ftr-484	1559	3	handbook	handbook	PROPN
ftr-484	1559	4	,	,	PUNCT
ftr-484	1559	5	supra	supra	PROPN
ftr-484	1559	6	note	note	NOUN
ftr-484	1559	7	141	141	NUM
ftr-484	1559	8	,	,	PUNCT
ftr-484	1559	9	at	at	ADP
ftr-484	1559	10	146	146	NUM
ftr-484	1559	11	-	-	SYM
ftr-484	1559	12	47	47	NUM
ftr-484	1559	13	(	(	PUNCT
ftr-484	1559	14	discussing	discuss	VERB
ftr-484	1559	15	indexes	index	NOUN
ftr-484	1559	16	based	base	VERB
ftr-484	1559	17	on	on	ADP
ftr-484	1559	18	industry	industry	NOUN
ftr-484	1559	19	output	output	NOUN
ftr-484	1559	20	defined	define	VERB
ftr-484	1559	21	by	by	ADP
ftr-484	1559	22	reference	reference	NOUN
ftr-484	1559	23	to	to	ADP
ftr-484	1559	24	standard	standard	ADJ
ftr-484	1559	25	industrial	industrial	ADJ
ftr-484	1559	26	classifications	classification	NOUN
ftr-484	1559	27	)	)	PUNCT
ftr-484	1559	28	.	.	PUNCT
ftr-484	1560	1	[	[	X
ftr-484	1560	2	vol	vol	NOUN
ftr-484	1560	3	2:10	2:10	NUM
ftr-484	1560	4	demystifying	demystify	VERB
ftr-484	1560	5	lifo	lifo	NOUN
ftr-484	1560	6	for	for	ADP
ftr-484	1560	7	both	both	DET
ftr-484	1560	8	taxpayers	taxpayer	NOUN
ftr-484	1560	9	and	and	CCONJ
ftr-484	1560	10	the	the	DET
ftr-484	1560	11	government	government	NOUN
ftr-484	1560	12	.	.	PUNCT
ftr-484	1561	1	in	in	ADP
ftr-484	1561	2	addition	addition	NOUN
ftr-484	1561	3	,	,	PUNCT
ftr-484	1561	4	a	a	DET
ftr-484	1561	5	bls	bls	PROPN
ftr-484	1561	6	indexing	indexing	NOUN
ftr-484	1561	7	approach	approach	NOUN
ftr-484	1561	8	would	would	AUX
ftr-484	1561	9	presumably	presumably	ADV
ftr-484	1561	10	make	make	VERB
ftr-484	1561	11	a	a	DET
ftr-484	1561	12	double	double	ADJ
ftr-484	1561	13	-	-	PUNCT
ftr-484	1561	14	extension	extension	NOUN
ftr-484	1561	15	method	method	NOUN
ftr-484	1561	16	possible	possible	ADJ
ftr-484	1561	17	,	,	PUNCT
ftr-484	1561	18	thus	thus	ADV
ftr-484	1561	19	avoiding	avoid	VERB
ftr-484	1561	20	inaccuracies	inaccuracy	NOUN
ftr-484	1561	21	due	due	ADJ
ftr-484	1561	22	to	to	ADP
ftr-484	1561	23	changes	change	NOUN
ftr-484	1561	24	in	in	ADP
ftr-484	1561	25	inventory	inventory	NOUN
ftr-484	1561	26	mix	mix	NOUN
ftr-484	1561	27	under	under	ADP
ftr-484	1561	28	the	the	DET
ftr-484	1561	29	link	link	NOUN
ftr-484	1561	30	-	-	PUNCT
ftr-484	1561	31	chain	chain	NOUN
ftr-484	1561	32	method.262	method.262	NOUN
ftr-484	1561	33	granted	grant	VERB
ftr-484	1561	34	,	,	PUNCT
ftr-484	1561	35	the	the	DET
ftr-484	1561	36	results	result	NOUN
ftr-484	1561	37	under	under	ADP
ftr-484	1561	38	an	an	DET
ftr-484	1561	39	approach	approach	NOUN
ftr-484	1561	40	using	use	VERB
ftr-484	1561	41	bls	bls	ADJ
ftr-484	1561	42	indexes	index	NOUN
ftr-484	1561	43	will	will	AUX
ftr-484	1561	44	not	not	PART
ftr-484	1561	45	be	be	AUX
ftr-484	1561	46	precise	precise	ADJ
ftr-484	1561	47	for	for	ADP
ftr-484	1561	48	every	every	DET
ftr-484	1561	49	taxpayer	taxpayer	NOUN
ftr-484	1561	50	,	,	PUNCT
ftr-484	1561	51	but	but	CCONJ
ftr-484	1561	52	as	as	SCONJ
ftr-484	1561	53	discussed	discuss	VERB
ftr-484	1561	54	above	above	ADV
ftr-484	1561	55	,	,	PUNCT
ftr-484	1561	56	precision	precision	NOUN
ftr-484	1561	57	is	be	AUX
ftr-484	1561	58	an	an	DET
ftr-484	1561	59	illusory	illusory	ADJ
ftr-484	1561	60	goal	goal	NOUN
ftr-484	1561	61	.	.	PUNCT
ftr-484	1562	1	as	as	SCONJ
ftr-484	1562	2	courts	court	NOUN
ftr-484	1562	3	have	have	AUX
ftr-484	1562	4	recognized	recognize	VERB
ftr-484	1562	5	in	in	ADP
ftr-484	1562	6	other	other	ADJ
ftr-484	1562	7	tax	tax	NOUN
ftr-484	1562	8	contexts	contexts	NOUN
ftr-484	1562	9	,	,	PUNCT
ftr-484	1562	10	"	"	PUNCT
ftr-484	1562	11	[	[	X
ftr-484	1562	12	t]he	t]he	ADV
ftr-484	1562	13	tax	tax	NOUN
ftr-484	1562	14	law	law	NOUN
ftr-484	1562	15	and	and	CCONJ
ftr-484	1562	16	generally	generally	ADV
ftr-484	1562	17	accepted	accept	VERB
ftr-484	1562	18	principles	principle	NOUN
ftr-484	1562	19	of	of	ADP
ftr-484	1562	20	accounting	accounting	NOUN
ftr-484	1562	21	recognize	recognize	VERB
ftr-484	1562	22	that	that	SCONJ
ftr-484	1562	23	substantial	substantial	ADJ
ftr-484	1562	24	accuracy	accuracy	NOUN
ftr-484	1562	25	is	be	AUX
ftr-484	1562	26	the	the	DET
ftr-484	1562	27	objective	objective	NOUN
ftr-484	1562	28	to	to	PART
ftr-484	1562	29	be	be	AUX
ftr-484	1562	30	achieved	achieve	VERB
ftr-484	1562	31	and	and	CCONJ
ftr-484	1562	32	that	that	SCONJ
ftr-484	1562	33	in	in	ADP
ftr-484	1562	34	many	many	ADJ
ftr-484	1562	35	situations	situation	NOUN
ftr-484	1562	36	exact	exact	ADJ
ftr-484	1562	37	determinations	determination	NOUN
ftr-484	1562	38	are	be	AUX
ftr-484	1562	39	neither	neither	CCONJ
ftr-484	1562	40	practicable	practicable	ADJ
ftr-484	1562	41	nor	nor	CCONJ
ftr-484	1562	42	necessary.2	necessary.2	PROPN
ftr-484	1562	43	3	3	NUM
ftr-484	1562	44	c.	c.	NOUN
ftr-484	1562	45	simplified	simplify	VERB
ftr-484	1562	46	dollar	dollar	NOUN
ftr-484	1562	47	-	-	PUNCT
ftr-484	1562	48	value	value	NOUN
ftr-484	1562	49	lifo	lifo	NOUN
ftr-484	1562	50	method	method	NOUN
ftr-484	1562	51	for	for	ADP
ftr-484	1562	52	certain	certain	ADJ
ftr-484	1562	53	small	small	ADJ
ftr-484	1562	54	businesses	business	NOUN
ftr-484	1562	55	-	-	PUNCT
ftr-484	1562	56	irc	irc	PROPN
ftr-484	1562	57	section	section	NOUN
ftr-484	1562	58	474	474	NUM
ftr-484	1562	59	the	the	DET
ftr-484	1562	60	impracticality	impracticality	NOUN
ftr-484	1562	61	of	of	ADP
ftr-484	1562	62	applying	apply	VERB
ftr-484	1562	63	the	the	DET
ftr-484	1562	64	ipic	ipic	NOUN
ftr-484	1562	65	method	method	NOUN
ftr-484	1562	66	was	be	AUX
ftr-484	1562	67	confirmed	confirm	VERB
ftr-484	1562	68	by	by	ADP
ftr-484	1562	69	the	the	DET
ftr-484	1562	70	amendment	amendment	NOUN
ftr-484	1562	71	of	of	ADP
ftr-484	1562	72	section	section	NOUN
ftr-484	1562	73	474	474	NUM
ftr-484	1562	74	of	of	ADP
ftr-484	1562	75	the	the	DET
ftr-484	1562	76	code	code	NOUN
ftr-484	1562	77	,	,	PUNCT
ftr-484	1562	78	which	which	PRON
ftr-484	1562	79	provided	provide	VERB
ftr-484	1562	80	another	another	DET
ftr-484	1562	81	simplified	simplified	ADJ
ftr-484	1562	82	dollar	dollar	NOUN
ftr-484	1562	83	-	-	PUNCT
ftr-484	1562	84	value	value	NOUN
ftr-484	1562	85	lifo	lifo	NOUN
ftr-484	1562	86	method	method	NOUN
ftr-484	1562	87	specifically	specifically	ADV
ftr-484	1562	88	for	for	ADP
ftr-484	1562	89	small	small	ADJ
ftr-484	1562	90	businesses	business	NOUN
ftr-484	1562	91	.	.	PUNCT
ftr-484	1562	92	'	'	PUNCT
ftr-484	1563	1	section	section	NOUN
ftr-484	1563	2	474	474	NUM
ftr-484	1563	3	resolves	resolve	VERB
ftr-484	1563	4	the	the	DET
ftr-484	1563	5	difficulty	difficulty	NOUN
ftr-484	1563	6	of	of	ADP
ftr-484	1563	7	assigning	assign	VERB
ftr-484	1563	8	inventory	inventory	NOUN
ftr-484	1563	9	to	to	ADP
ftr-484	1563	10	detailed	detailed	ADJ
ftr-484	1563	11	bls	bls	ADJ
ftr-484	1563	12	indexes	index	NOUN
ftr-484	1563	13	by	by	ADP
ftr-484	1563	14	allowing	allow	VERB
ftr-484	1563	15	taxpayers	taxpayer	NOUN
ftr-484	1563	16	to	to	PART
ftr-484	1563	17	apply	apply	VERB
ftr-484	1563	18	very	very	ADV
ftr-484	1563	19	general	general	ADJ
ftr-484	1563	20	index	index	NOUN
ftr-484	1563	21	categories	category	NOUN
ftr-484	1563	22	:	:	PUNCT
ftr-484	1563	23	for	for	ADP
ftr-484	1563	24	retailers	retailer	NOUN
ftr-484	1563	25	using	use	VERB
ftr-484	1563	26	the	the	DET
ftr-484	1563	27	retail	retail	ADJ
ftr-484	1563	28	method	method	NOUN
ftr-484	1563	29	,	,	PUNCT
ftr-484	1563	30	any	any	PRON
ftr-484	1563	31	of	of	ADP
ftr-484	1563	32	the	the	DET
ftr-484	1563	33	eleven	eleven	NUM
ftr-484	1563	34	general	general	ADJ
ftr-484	1563	35	expenditure	expenditure	NOUN
ftr-484	1563	36	categories	category	NOUN
ftr-484	1563	37	of	of	ADP
ftr-484	1563	38	the	the	DET
ftr-484	1563	39	cpi	cpi	NOUN
ftr-484	1563	40	,	,	PUNCT
ftr-484	1563	41	and	and	CCONJ
ftr-484	1563	42	for	for	ADP
ftr-484	1563	43	other	other	ADJ
ftr-484	1563	44	taxpayers	taxpayer	NOUN
ftr-484	1563	45	,	,	PUNCT
ftr-484	1563	46	any	any	PRON
ftr-484	1563	47	of	of	ADP
ftr-484	1563	48	the	the	DET
ftr-484	1563	49	2	2	NUM
ftr-484	1563	50	-	-	PUNCT
ftr-484	1563	51	digit	digit	NOUN
ftr-484	1563	52	classifications	classification	NOUN
ftr-484	1563	53	in	in	ADP
ftr-484	1563	54	the	the	DET
ftr-484	1563	55	ppi.2	ppi.2	NOUN
ftr-484	1563	56	"	"	PUNCT
ftr-484	1563	57	as	as	SCONJ
ftr-484	1563	58	noted	note	VERB
ftr-484	1563	59	above	above	ADV
ftr-484	1563	60	,	,	PUNCT
ftr-484	1563	61	this	this	DET
ftr-484	1563	62	method	method	NOUN
ftr-484	1563	63	is	be	AUX
ftr-484	1563	64	available	available	ADJ
ftr-484	1563	65	only	only	ADV
ftr-484	1563	66	to	to	ADP
ftr-484	1563	67	an	an	DET
ftr-484	1563	68	"	"	PUNCT
ftr-484	1563	69	eligible	eligible	ADJ
ftr-484	1563	70	small	small	ADJ
ftr-484	1563	71	business	business	NOUN
ftr-484	1563	72	,	,	PUNCT
ftr-484	1563	73	"	"	PUNCT
ftr-484	1563	74	which	which	PRON
ftr-484	1563	75	is	be	AUX
ftr-484	1563	76	satisfied	satisfied	ADJ
ftr-484	1563	77	if	if	SCONJ
ftr-484	1563	78	the	the	DET
ftr-484	1563	79	taxpayer	taxpayer	NOUN
ftr-484	1563	80	's	's	PART
ftr-484	1563	81	"	"	PUNCT
ftr-484	1563	82	average	average	ADJ
ftr-484	1563	83	annual	annual	ADJ
ftr-484	1563	84	gross	gross	ADJ
ftr-484	1563	85	receipts	receipt	NOUN
ftr-484	1563	86	...	...	PUNCT
ftr-484	1563	87	for	for	ADP
ftr-484	1563	88	the	the	DET
ftr-484	1563	89	[	[	X
ftr-484	1563	90	three	three	NUM
ftr-484	1563	91	]	]	PUNCT
ftr-484	1563	92	preceding	precede	VERB
ftr-484	1563	93	taxable	taxable	ADJ
ftr-484	1563	94	years	year	NOUN
ftr-484	1563	95	do	do	AUX
ftr-484	1563	96	not	not	PART
ftr-484	1563	97	exceed	exceed	VERB
ftr-484	1563	98	$	$	SYM
ftr-484	1563	99	5,000,000	5,000,000	NUM
ftr-484	1563	100	.	.	PUNCT
ftr-484	1563	101	"	"	PUNCT
ftr-484	1563	102	'	'	PUNCT
ftr-484	1563	103	special	special	ADJ
ftr-484	1563	104	rules	rule	NOUN
ftr-484	1563	105	apply	apply	VERB
ftr-484	1563	106	to	to	PART
ftr-484	1563	107	prevent	prevent	VERB
ftr-484	1563	108	controlled	control	VERB
ftr-484	1563	109	groups	group	NOUN
ftr-484	1563	110	from	from	ADP
ftr-484	1563	111	circumventing	circumvent	VERB
ftr-484	1563	112	the	the	DET
ftr-484	1563	113	$	$	SYM
ftr-484	1563	114	5	5	NUM
ftr-484	1563	115	million	million	NUM
ftr-484	1563	116	limitation.267	limitation.267	PROPN
ftr-484	1563	117	allowing	allow	VERB
ftr-484	1563	118	general	general	ADJ
ftr-484	1563	119	index	index	NOUN
ftr-484	1563	120	categories	category	NOUN
ftr-484	1563	121	eases	ease	VERB
ftr-484	1563	122	administration	administration	NOUN
ftr-484	1563	123	of	of	ADP
ftr-484	1563	124	lifo	lifo	NOUN
ftr-484	1563	125	.	.	PUNCT
ftr-484	1564	1	however	however	ADV
ftr-484	1564	2	,	,	PUNCT
ftr-484	1564	3	detailed	detailed	ADJ
ftr-484	1564	4	rules	rule	NOUN
ftr-484	1564	5	for	for	ADP
ftr-484	1564	6	applying	apply	VERB
ftr-484	1564	7	the	the	DET
ftr-484	1564	8	method	method	NOUN
ftr-484	1564	9	under	under	ADP
ftr-484	1564	10	section	section	NOUN
ftr-484	1564	11	474	474	NUM
ftr-484	1564	12	have	have	AUX
ftr-484	1564	13	not	not	PART
ftr-484	1564	14	been	be	AUX
ftr-484	1564	15	promulgated	promulgate	VERB
ftr-484	1564	16	,	,	PUNCT
ftr-484	1564	17	2	2	NUM
ftr-484	1564	18	'	'	PUNCT
ftr-484	1564	19	and	and	CCONJ
ftr-484	1564	20	there	there	PRON
ftr-484	1564	21	are	be	VERB
ftr-484	1564	22	practical	practical	ADJ
ftr-484	1564	23	questions	question	NOUN
ftr-484	1564	24	that	that	PRON
ftr-484	1564	25	need	need	VERB
ftr-484	1564	26	to	to	PART
ftr-484	1564	27	be	be	AUX
ftr-484	1564	28	addressed	address	VERB
ftr-484	1564	29	.	.	PUNCT
ftr-484	1565	1	for	for	ADP
ftr-484	1565	2	example	example	NOUN
ftr-484	1565	3	,	,	PUNCT
ftr-484	1565	4	work	work	NOUN
ftr-484	1565	5	-	-	PUNCT
ftr-484	1565	6	in	in	ADP
ftr-484	1565	7	-	-	PUNCT
ftr-484	1565	8	process	process	NOUN
ftr-484	1565	9	inventories	inventory	NOUN
ftr-484	1565	10	could	could	AUX
ftr-484	1565	11	be	be	AUX
ftr-484	1565	12	classified	classify	VERB
ftr-484	1565	13	in	in	ADP
ftr-484	1565	14	more	more	ADJ
ftr-484	1565	15	than	than	ADP
ftr-484	1565	16	one	one	NUM
ftr-484	1565	17	general	general	ADJ
ftr-484	1565	18	category	category	NOUN
ftr-484	1565	19	,	,	PUNCT
ftr-484	1565	20	and	and	CCONJ
ftr-484	1565	21	it	it	PRON
ftr-484	1565	22	is	be	AUX
ftr-484	1565	23	unclear	unclear	ADJ
ftr-484	1565	24	whether	whether	SCONJ
ftr-484	1565	25	raw	raw	ADJ
ftr-484	1565	26	materials	material	NOUN
ftr-484	1565	27	are	be	AUX
ftr-484	1565	28	262	262	NUM
ftr-484	1565	29	.	.	PUNCT
ftr-484	1566	1	see	see	VERB
ftr-484	1566	2	discussion	discussion	NOUN
ftr-484	1566	3	supra	supra	PROPN
ftr-484	1566	4	part	part	PROPN
ftr-484	1566	5	iv.b.2.c	iv.b.2.c	PROPN
ftr-484	1566	6	.	.	PUNCT
ftr-484	1566	7	263	263	NUM
ftr-484	1566	8	.	.	PUNCT
ftr-484	1567	1	e.w	e.w	PROPN
ftr-484	1567	2	.	.	PROPN
ftr-484	1567	3	bliss	bliss	PROPN
ftr-484	1567	4	co.	co.	PROPN
ftr-484	1567	5	v.	v.	PROPN
ftr-484	1567	6	united	united	PROPN
ftr-484	1567	7	states	states	PROPN
ftr-484	1567	8	.	.	PUNCT
ftr-484	1568	1	224	224	NUM
ftr-484	1568	2	f.	f.	PROPN
ftr-484	1568	3	supp	supp	PROPN
ftr-484	1568	4	.	.	PUNCT
ftr-484	1569	1	374	374	NUM
ftr-484	1569	2	,	,	PUNCT
ftr-484	1569	3	377	377	NUM
ftr-484	1569	4	(	(	PUNCT
ftr-484	1569	5	n.d	n.d	PROPN
ftr-484	1569	6	.	.	PROPN
ftr-484	1569	7	ohio	ohio	PROPN
ftr-484	1569	8	1963	1963	NUM
ftr-484	1569	9	)	)	PUNCT
ftr-484	1569	10	.	.	PUNCT
ftr-484	1570	1	aff'd	aff'd	NOUN
ftr-484	1570	2	,	,	PUNCT
ftr-484	1570	3	351	351	NUM
ftr-484	1570	4	f.2d	f.2d	ADP
ftr-484	1570	5	449	449	NUM
ftr-484	1570	6	(	(	PUNCT
ftr-484	1570	7	6th	6th	ADJ
ftr-484	1570	8	cir	cir	NOUN
ftr-484	1570	9	.	.	PUNCT
ftr-484	1570	10	1965	1965	NUM
ftr-484	1570	11	)	)	PUNCT
ftr-484	1570	12	.	.	PUNCT
ftr-484	1571	1	264	264	X
ftr-484	1571	2	.	.	PUNCT
ftr-484	1572	1	see	see	VERB
ftr-484	1572	2	tax	tax	NOUN
ftr-484	1572	3	reform	reform	NOUN
ftr-484	1572	4	act	act	NOUN
ftr-484	1572	5	of	of	ADP
ftr-484	1572	6	1986	1986	NUM
ftr-484	1572	7	,	,	PUNCT
ftr-484	1572	8	pub	pub	NOUN
ftr-484	1572	9	.	.	PUNCT
ftr-484	1573	1	l.	l.	PROPN
ftr-484	1573	2	no	no	INTJ
ftr-484	1573	3	.	.	PROPN
ftr-484	1574	1	99	99	NUM
ftr-484	1574	2	-	-	SYM
ftr-484	1574	3	514	514	NUM
ftr-484	1574	4	,	,	PUNCT
ftr-484	1574	5	§	§	PROPN
ftr-484	1574	6	802	802	NUM
ftr-484	1574	7	,	,	PUNCT
ftr-484	1574	8	100	100	NUM
ftr-484	1574	9	stat	stat	NOUN
ftr-484	1574	10	.	.	PUNCT
ftr-484	1575	1	2085	2085	NUM
ftr-484	1575	2	,	,	PUNCT
ftr-484	1575	3	2348	2348	NUM
ftr-484	1575	4	-	-	SYM
ftr-484	1575	5	50	50	NUM
ftr-484	1575	6	,	,	PUNCT
ftr-484	1575	7	(	(	PUNCT
ftr-484	1575	8	amending	amend	VERB
ftr-484	1575	9	irc	irc	ADV
ftr-484	1575	10	§	§	PROPN
ftr-484	1575	11	474	474	NUM
ftr-484	1575	12	)	)	PUNCT
ftr-484	1575	13	.	.	PUNCT
ftr-484	1576	1	265	265	NUM
ftr-484	1576	2	.	.	PUNCT
ftr-484	1577	1	see	see	VERB
ftr-484	1577	2	irc	irc	PROPN
ftr-484	1577	3	§	§	PROPN
ftr-484	1577	4	474(b)(1)(a	474(b)(1)(a	PROPN
ftr-484	1577	5	)	)	PUNCT
ftr-484	1577	6	,	,	PUNCT
ftr-484	1577	7	(	(	PUNCT
ftr-484	1577	8	2	2	NUM
ftr-484	1577	9	)	)	PUNCT
ftr-484	1577	10	.	.	PUNCT
ftr-484	1578	1	266	266	NUM
ftr-484	1578	2	.	.	PUNCT
ftr-484	1578	3	irc	irc	PROPN
ftr-484	1578	4	§	§	PROPN
ftr-484	1578	5	474(c	474(c	PROPN
ftr-484	1578	6	)	)	PUNCT
ftr-484	1578	7	.	.	PUNCT
ftr-484	1579	1	267	267	X
ftr-484	1579	2	.	.	PUNCT
ftr-484	1580	1	see	see	VERB
ftr-484	1580	2	irc	irc	PROPN
ftr-484	1580	3	§	§	PROPN
ftr-484	1580	4	474(d)(i	474(d)(i	PROPN
ftr-484	1580	5	)	)	PUNCT
ftr-484	1580	6	.	.	PUNCT
ftr-484	1581	1	268	268	NUM
ftr-484	1581	2	.	.	PUNCT
ftr-484	1582	1	see	see	VERB
ftr-484	1582	2	report	report	NOUN
ftr-484	1582	3	by	by	ADP
ftr-484	1582	4	office	office	NOUN
ftr-484	1582	5	of	of	ADP
ftr-484	1582	6	chief	chief	ADJ
ftr-484	1582	7	counsel	counsel	NOUN
ftr-484	1582	8	,	,	PUNCT
ftr-484	1582	9	internal	internal	ADJ
ftr-484	1582	10	revenue	revenue	NOUN
ftr-484	1582	11	service	service	NOUN
ftr-484	1582	12	,	,	PUNCT
ftr-484	1582	13	on	on	ADP
ftr-484	1582	14	regulations	regulation	NOUN
ftr-484	1582	15	projects	project	NOUN
ftr-484	1582	16	status	status	NOUN
ftr-484	1582	17	and	and	CCONJ
ftr-484	1582	18	disposition	disposition	NOUN
ftr-484	1582	19	as	as	ADP
ftr-484	1582	20	of	of	ADP
ftr-484	1582	21	february	february	PROPN
ftr-484	1582	22	28	28	NUM
ftr-484	1582	23	,	,	PUNCT
ftr-484	1582	24	1995	1995	NUM
ftr-484	1582	25	,	,	PUNCT
ftr-484	1582	26	daily	daily	PROPN
ftr-484	1582	27	tax	tax	PROPN
ftr-484	1582	28	rep	rep	PROPN
ftr-484	1582	29	.	.	PROPN
ftr-484	1582	30	(	(	PUNCT
ftr-484	1582	31	bna	bna	PROPN
ftr-484	1582	32	)	)	PUNCT
ftr-484	1582	33	.	.	PUNCT
ftr-484	1583	1	special	special	PROPN
ftr-484	1583	2	supplement	supplement	PROPN
ftr-484	1583	3	rep	rep	PROPN
ftr-484	1583	4	.	.	PROPN
ftr-484	1584	1	no	no	INTJ
ftr-484	1584	2	.	.	PROPN
ftr-484	1584	3	52	52	NUM
ftr-484	1584	4	,	,	PUNCT
ftr-484	1584	5	at	at	ADP
ftr-484	1584	6	5	5	NUM
ftr-484	1584	7	-	-	SYM
ftr-484	1584	8	16	16	NUM
ftr-484	1584	9	(	(	PUNCT
ftr-484	1584	10	mar	mar	PROPN
ftr-484	1584	11	.	.	PROPN
ftr-484	1584	12	17	17	NUM
ftr-484	1584	13	,	,	PUNCT
ftr-484	1584	14	1995	1995	NUM
ftr-484	1584	15	)	)	PUNCT
ftr-484	1584	16	(	(	PUNCT
ftr-484	1584	17	noting	note	VERB
ftr-484	1584	18	two	two	NUM
ftr-484	1584	19	open	open	ADJ
ftr-484	1584	20	regulations	regulation	NOUN
ftr-484	1584	21	projects	project	NOUN
ftr-484	1584	22	under	under	ADP
ftr-484	1584	23	§	§	PROPN
ftr-484	1584	24	474	474	NUM
ftr-484	1584	25	:	:	PUNCT
ftr-484	1584	26	ia	ia	PROPN
ftr-484	1584	27	-	-	PUNCT
ftr-484	1584	28	reg-030	reg-030	NOUN
ftr-484	1584	29	-	-	PUNCT
ftr-484	1584	30	87	87	NUM
ftr-484	1584	31	and	and	CCONJ
ftr-484	1584	32	ia	ia	PROPN
ftr-484	1584	33	-	-	NOUN
ftr-484	1584	34	reg-031	reg-031	NOUN
ftr-484	1584	35	-	-	PUNCT
ftr-484	1584	36	87	87	NUM
ftr-484	1584	37	)	)	PUNCT
ftr-484	1584	38	.	.	PUNCT
ftr-484	1585	1	19951	19951	NUM
ftr-484	1585	2	florida	florida	PROPN
ftr-484	1585	3	tax	tax	NOUN
ftr-484	1585	4	review	review	NOUN
ftr-484	1585	5	to	to	PART
ftr-484	1585	6	be	be	AUX
ftr-484	1585	7	classified	classify	VERB
ftr-484	1585	8	separately.269	separately.269	NOUN
ftr-484	1585	9	currently	currently	ADV
ftr-484	1585	10	,	,	PUNCT
ftr-484	1585	11	section	section	NOUN
ftr-484	1585	12	474	474	NUM
ftr-484	1585	13	also	also	ADV
ftr-484	1585	14	requires	require	VERB
ftr-484	1585	15	taxpayers	taxpayer	NOUN
ftr-484	1585	16	to	to	PART
ftr-484	1585	17	adopt	adopt	VERB
ftr-484	1585	18	separate	separate	ADJ
ftr-484	1585	19	pools	pool	NOUN
ftr-484	1585	20	for	for	ADP
ftr-484	1585	21	each	each	DET
ftr-484	1585	22	corresponding	correspond	VERB
ftr-484	1585	23	ppi	ppi	PROPN
ftr-484	1585	24	or	or	CCONJ
ftr-484	1585	25	cpi	cpi	PROPN
ftr-484	1585	26	general	general	ADJ
ftr-484	1585	27	classification,27	classification,27	PROPN
ftr-484	1585	28	rather	rather	ADV
ftr-484	1585	29	than	than	ADP
ftr-484	1585	30	the	the	DET
ftr-484	1585	31	single	single	ADJ
ftr-484	1585	32	pool	pool	NOUN
ftr-484	1585	33	allowed	allow	VERB
ftr-484	1585	34	under	under	ADP
ftr-484	1585	35	the	the	DET
ftr-484	1585	36	former	former	ADJ
ftr-484	1585	37	version	version	NOUN
ftr-484	1585	38	of	of	ADP
ftr-484	1585	39	section	section	NOUN
ftr-484	1585	40	474	474	NUM
ftr-484	1585	41	.	.	PUNCT
ftr-484	1586	1	the	the	DET
ftr-484	1586	2	legislative	legislative	ADJ
ftr-484	1586	3	history	history	NOUN
ftr-484	1586	4	indicates	indicate	VERB
ftr-484	1586	5	that	that	SCONJ
ftr-484	1586	6	multiple	multiple	ADJ
ftr-484	1586	7	pools	pool	NOUN
ftr-484	1586	8	were	be	AUX
ftr-484	1586	9	adopted	adopt	VERB
ftr-484	1586	10	"	"	PUNCT
ftr-484	1586	11	in	in	ADP
ftr-484	1586	12	order	order	NOUN
ftr-484	1586	13	to	to	PART
ftr-484	1586	14	avoid	avoid	VERB
ftr-484	1586	15	the	the	DET
ftr-484	1586	16	construction	construction	NOUN
ftr-484	1586	17	of	of	ADP
ftr-484	1586	18	a	a	DET
ftr-484	1586	19	weighted	weight	VERB
ftr-484	1586	20	index	index	NOUN
ftr-484	1586	21	specific	specific	ADJ
ftr-484	1586	22	to	to	ADP
ftr-484	1586	23	the	the	DET
ftr-484	1586	24	taxpayer	taxpayer	NOUN
ftr-484	1586	25	.	.	PUNCT
ftr-484	1586	26	,	,	PUNCT
ftr-484	1586	27	27	27	NUM
ftr-484	1586	28	1	1	NUM
ftr-484	1586	29	however	however	ADV
ftr-484	1586	30	,	,	PUNCT
ftr-484	1586	31	the	the	DET
ftr-484	1586	32	use	use	NOUN
ftr-484	1586	33	of	of	ADP
ftr-484	1586	34	relatively	relatively	ADV
ftr-484	1586	35	few	few	ADJ
ftr-484	1586	36	general	general	ADJ
ftr-484	1586	37	categories	category	NOUN
ftr-484	1586	38	significantly	significantly	ADV
ftr-484	1586	39	reduces	reduce	VERB
ftr-484	1586	40	the	the	DET
ftr-484	1586	41	weighting	weighting	NOUN
ftr-484	1586	42	complexity	complexity	NOUN
ftr-484	1586	43	.	.	PUNCT
ftr-484	1587	1	moreover	moreover	ADV
ftr-484	1587	2	,	,	PUNCT
ftr-484	1587	3	given	give	VERB
ftr-484	1587	4	separate	separate	ADJ
ftr-484	1587	5	pooling	pool	VERB
ftr-484	1587	6	requirements	requirement	NOUN
ftr-484	1587	7	,	,	PUNCT
ftr-484	1587	8	inventory	inventory	NOUN
ftr-484	1587	9	values	value	NOUN
ftr-484	1587	10	for	for	ADP
ftr-484	1587	11	each	each	DET
ftr-484	1587	12	category	category	NOUN
ftr-484	1587	13	must	must	AUX
ftr-484	1587	14	be	be	AUX
ftr-484	1587	15	determined	determine	VERB
ftr-484	1587	16	in	in	ADP
ftr-484	1587	17	any	any	DET
ftr-484	1587	18	event	event	NOUN
ftr-484	1587	19	.	.	PUNCT
ftr-484	1588	1	thus	thus	ADV
ftr-484	1588	2	,	,	PUNCT
ftr-484	1588	3	simplification	simplification	NOUN
ftr-484	1588	4	is	be	AUX
ftr-484	1588	5	not	not	PART
ftr-484	1588	6	achieved	achieve	VERB
ftr-484	1588	7	.	.	PUNCT
ftr-484	1589	1	the	the	DET
ftr-484	1589	2	requirement	requirement	NOUN
ftr-484	1589	3	for	for	ADP
ftr-484	1589	4	multiple	multiple	ADJ
ftr-484	1589	5	pooling	pooling	NOUN
ftr-484	1589	6	increases	increase	VERB
ftr-484	1589	7	the	the	DET
ftr-484	1589	8	opportunity	opportunity	NOUN
ftr-484	1589	9	for	for	ADP
ftr-484	1589	10	temporary	temporary	ADJ
ftr-484	1589	11	liquidations	liquidation	NOUN
ftr-484	1589	12	of	of	ADP
ftr-484	1589	13	lifo	lifo	NOUN
ftr-484	1589	14	inventories	inventory	NOUN
ftr-484	1589	15	,	,	PUNCT
ftr-484	1589	16	with	with	ADP
ftr-484	1589	17	a	a	DET
ftr-484	1589	18	corresponding	corresponding	ADJ
ftr-484	1589	19	loss	loss	NOUN
ftr-484	1589	20	of	of	ADP
ftr-484	1589	21	the	the	DET
ftr-484	1589	22	lifo	lifo	NOUN
ftr-484	1589	23	benefits	benefit	NOUN
ftr-484	1589	24	.	.	PUNCT
ftr-484	1590	1	a	a	DET
ftr-484	1590	2	single	single	ADJ
ftr-484	1590	3	pool	pool	NOUN
ftr-484	1590	4	would	would	AUX
ftr-484	1590	5	provide	provide	VERB
ftr-484	1590	6	much	much	ADV
ftr-484	1590	7	greater	great	ADJ
ftr-484	1590	8	benefits	benefit	NOUN
ftr-484	1590	9	to	to	ADP
ftr-484	1590	10	small	small	ADJ
ftr-484	1590	11	businesses	business	NOUN
ftr-484	1590	12	and	and	CCONJ
ftr-484	1590	13	increase	increase	VERB
ftr-484	1590	14	simplicity	simplicity	NOUN
ftr-484	1590	15	.	.	PUNCT
ftr-484	1591	1	d.	d.	PROPN
ftr-484	1591	2	alternative	alternative	PROPN
ftr-484	1591	3	lifo	lifo	PROPN
ftr-484	1591	4	method	method	NOUN
ftr-484	1591	5	for	for	ADP
ftr-484	1591	6	automobile	automobile	NOUN
ftr-484	1591	7	dealers	dealer	NOUN
ftr-484	1591	8	further	further	ADJ
ftr-484	1591	9	evidence	evidence	NOUN
ftr-484	1591	10	of	of	ADP
ftr-484	1591	11	the	the	DET
ftr-484	1591	12	inadequacy	inadequacy	NOUN
ftr-484	1591	13	of	of	ADP
ftr-484	1591	14	reforms	reform	NOUN
ftr-484	1591	15	in	in	ADP
ftr-484	1591	16	both	both	CCONJ
ftr-484	1591	17	the	the	DET
ftr-484	1591	18	ipic	ipic	NOUN
ftr-484	1591	19	method	method	NOUN
ftr-484	1591	20	and	and	CCONJ
ftr-484	1591	21	simplified	simplified	ADJ
ftr-484	1591	22	lifo	lifo	NOUN
ftr-484	1591	23	under	under	ADP
ftr-484	1591	24	section	section	NOUN
ftr-484	1591	25	474	474	PROPN
ftr-484	1591	26	is	be	AUX
ftr-484	1591	27	found	find	VERB
ftr-484	1591	28	in	in	ADP
ftr-484	1591	29	revenue	revenue	NOUN
ftr-484	1591	30	procedure	procedure	NOUN
ftr-484	1591	31	92	92	NUM
ftr-484	1591	32	-	-	SYM
ftr-484	1591	33	79,272	79,272	NUM
ftr-484	1591	34	which	which	PRON
ftr-484	1591	35	creates	create	VERB
ftr-484	1591	36	a	a	DET
ftr-484	1591	37	third	third	ADJ
ftr-484	1591	38	"	"	PUNCT
ftr-484	1591	39	alternative	alternative	ADJ
ftr-484	1591	40	lifo	lifo	NOUN
ftr-484	1591	41	method	method	NOUN
ftr-484	1591	42	"	"	PUNCT
ftr-484	1591	43	solely	solely	ADV
ftr-484	1591	44	for	for	SCONJ
ftr-484	1591	45	taxpayers	taxpayer	NOUN
ftr-484	1591	46	"	"	PUNCT
ftr-484	1591	47	engaged	engage	VERB
ftr-484	1591	48	in	in	ADP
ftr-484	1591	49	the	the	DET
ftr-484	1591	50	trade	trade	NOUN
ftr-484	1591	51	or	or	CCONJ
ftr-484	1591	52	business	business	NOUN
ftr-484	1591	53	of	of	ADP
ftr-484	1591	54	retail	retail	ADJ
ftr-484	1591	55	sales	sale	NOUN
ftr-484	1591	56	of	of	ADP
ftr-484	1591	57	new	new	ADJ
ftr-484	1591	58	automobiles	automobile	NOUN
ftr-484	1591	59	or	or	CCONJ
ftr-484	1591	60	new	new	ADJ
ftr-484	1591	61	light	light	ADJ
ftr-484	1591	62	-	-	PUNCT
ftr-484	1591	63	duty	duty	NOUN
ftr-484	1591	64	trucks	truck	NOUN
ftr-484	1591	65	.	.	PUNCT
ftr-484	1592	1	"273	"273	NOUN
ftr-484	1592	2	by	by	ADP
ftr-484	1592	3	way	way	NOUN
ftr-484	1592	4	of	of	ADP
ftr-484	1592	5	background	background	NOUN
ftr-484	1592	6	,	,	PUNCT
ftr-484	1592	7	controversies	controversy	NOUN
ftr-484	1592	8	over	over	ADP
ftr-484	1592	9	the	the	DET
ftr-484	1592	10	scope	scope	NOUN
ftr-484	1592	11	of	of	ADP
ftr-484	1592	12	an	an	DET
ftr-484	1592	13	item	item	NOUN
ftr-484	1592	14	for	for	ADP
ftr-484	1592	15	automobile	automobile	NOUN
ftr-484	1592	16	dealers	dealer	NOUN
ftr-484	1592	17	continued	continue	VERB
ftr-484	1592	18	after	after	ADP
ftr-484	1592	19	wendle	wendle	PROPN
ftr-484	1592	20	ford	ford	PROPN
ftr-484	1592	21	,	,	PUNCT
ftr-484	1592	22	with	with	ADP
ftr-484	1592	23	the	the	DET
ftr-484	1592	24	service	service	NOUN
ftr-484	1592	25	taking	take	VERB
ftr-484	1592	26	the	the	DET
ftr-484	1592	27	position	position	NOUN
ftr-484	1592	28	that	that	SCONJ
ftr-484	1592	29	options	option	NOUN
ftr-484	1592	30	and	and	CCONJ
ftr-484	1592	31	accessories	accessory	NOUN
ftr-484	1592	32	should	should	AUX
ftr-484	1592	33	be	be	AUX
ftr-484	1592	34	treated	treat	VERB
ftr-484	1592	35	differently	differently	ADV
ftr-484	1592	36	from	from	ADP
ftr-484	1592	37	the	the	DET
ftr-484	1592	38	base	base	NOUN
ftr-484	1592	39	vehicle.274	vehicle.274	NOUN
ftr-484	1592	40	many	many	ADJ
ftr-484	1592	41	automobile	automobile	NOUN
ftr-484	1592	42	dealers	dealer	NOUN
ftr-484	1592	43	were	be	AUX
ftr-484	1592	44	audited	audit	VERB
ftr-484	1592	45	,	,	PUNCT
ftr-484	1592	46	and	and	CCONJ
ftr-484	1592	47	industry	industry	NOUN
ftr-484	1592	48	groups	group	NOUN
ftr-484	1592	49	and	and	CCONJ
ftr-484	1592	50	the	the	DET
ftr-484	1592	51	service	service	NOUN
ftr-484	1592	52	cooperated	cooperate	VERB
ftr-484	1592	53	to	to	PART
ftr-484	1592	54	resolve	resolve	VERB
ftr-484	1592	55	the	the	DET
ftr-484	1592	56	item	item	NOUN
ftr-484	1592	57	issues	issue	NOUN
ftr-484	1592	58	by	by	ADP
ftr-484	1592	59	promulgating	promulgate	VERB
ftr-484	1592	60	the	the	DET
ftr-484	1592	61	so	so	ADV
ftr-484	1592	62	-	-	PUNCT
ftr-484	1592	63	called	call	VERB
ftr-484	1592	64	"	"	PUNCT
ftr-484	1592	65	alternative	alternative	ADJ
ftr-484	1592	66	lifo	lifo	NOUN
ftr-484	1592	67	method	method	NOUN
ftr-484	1592	68	.	.	PUNCT
ftr-484	1593	1	275	275	NUM
ftr-484	1593	2	the	the	DET
ftr-484	1593	3	stated	stated	ADJ
ftr-484	1593	4	purpose	purpose	NOUN
ftr-484	1593	5	of	of	ADP
ftr-484	1593	6	the	the	DET
ftr-484	1593	7	alternative	alternative	ADJ
ftr-484	1593	8	lifo	lifo	NOUN
ftr-484	1593	9	method	method	NOUN
ftr-484	1593	10	is	be	AUX
ftr-484	1593	11	simplifica269	simplifica269	PROPN
ftr-484	1593	12	.	.	PROPN
ftr-484	1593	13	to	to	PART
ftr-484	1593	14	illustrate	illustrate	VERB
ftr-484	1593	15	further	far	ADV
ftr-484	1593	16	,	,	PUNCT
ftr-484	1593	17	consider	consider	VERB
ftr-484	1593	18	a	a	DET
ftr-484	1593	19	manufacturer	manufacturer	NOUN
ftr-484	1593	20	who	who	PRON
ftr-484	1593	21	purchases	purchase	VERB
ftr-484	1593	22	vans	van	NOUN
ftr-484	1593	23	and	and	CCONJ
ftr-484	1593	24	customizes	customize	VERB
ftr-484	1593	25	them	they	PRON
ftr-484	1593	26	by	by	ADP
ftr-484	1593	27	installing	instal	VERB
ftr-484	1593	28	tables	table	NOUN
ftr-484	1593	29	,	,	PUNCT
ftr-484	1593	30	luxury	luxury	NOUN
ftr-484	1593	31	upholstery	upholstery	NOUN
ftr-484	1593	32	,	,	PUNCT
ftr-484	1593	33	electronic	electronic	ADJ
ftr-484	1593	34	goods	good	NOUN
ftr-484	1593	35	,	,	PUNCT
ftr-484	1593	36	and	and	CCONJ
ftr-484	1593	37	the	the	DET
ftr-484	1593	38	like	like	ADJ
ftr-484	1593	39	.	.	PUNCT
ftr-484	1594	1	the	the	DET
ftr-484	1594	2	taxpayer	taxpayer	NOUN
ftr-484	1594	3	's	's	PART
ftr-484	1594	4	inventory	inventory	NOUN
ftr-484	1594	5	might	might	AUX
ftr-484	1594	6	include	include	VERB
ftr-484	1594	7	leather	leather	NOUN
ftr-484	1594	8	,	,	PUNCT
ftr-484	1594	9	metal	metal	NOUN
ftr-484	1594	10	products	product	NOUN
ftr-484	1594	11	,	,	PUNCT
ftr-484	1594	12	rubber	rubber	NOUN
ftr-484	1594	13	and	and	CCONJ
ftr-484	1594	14	plastic	plastic	NOUN
ftr-484	1594	15	products	product	NOUN
ftr-484	1594	16	,	,	PUNCT
ftr-484	1594	17	and	and	CCONJ
ftr-484	1594	18	motor	motor	NOUN
ftr-484	1594	19	vehicles	vehicle	NOUN
ftr-484	1594	20	,	,	PUNCT
ftr-484	1594	21	all	all	PRON
ftr-484	1594	22	of	of	ADP
ftr-484	1594	23	which	which	PRON
ftr-484	1594	24	could	could	AUX
ftr-484	1594	25	be	be	AUX
ftr-484	1594	26	classified	classify	VERB
ftr-484	1594	27	in	in	ADP
ftr-484	1594	28	separate	separate	ADJ
ftr-484	1594	29	bls	bls	PROPN
ftr-484	1594	30	categories	category	NOUN
ftr-484	1594	31	.	.	PUNCT
ftr-484	1595	1	should	should	AUX
ftr-484	1595	2	this	this	DET
ftr-484	1595	3	manufacturer	manufacturer	NOUN
ftr-484	1595	4	be	be	AUX
ftr-484	1595	5	required	require	VERB
ftr-484	1595	6	to	to	PART
ftr-484	1595	7	have	have	VERB
ftr-484	1595	8	separate	separate	ADJ
ftr-484	1595	9	pools	pool	NOUN
ftr-484	1595	10	for	for	ADP
ftr-484	1595	11	each	each	DET
ftr-484	1595	12	category	category	NOUN
ftr-484	1595	13	of	of	ADP
ftr-484	1595	14	materials	material	NOUN
ftr-484	1595	15	?	?	PUNCT
ftr-484	1596	1	or	or	CCONJ
ftr-484	1596	2	might	might	AUX
ftr-484	1596	3	that	that	DET
ftr-484	1596	4	manufacturer	manufacturer	NOUN
ftr-484	1596	5	be	be	AUX
ftr-484	1596	6	allowed	allow	VERB
ftr-484	1596	7	to	to	PART
ftr-484	1596	8	have	have	VERB
ftr-484	1596	9	a	a	DET
ftr-484	1596	10	single	single	ADJ
ftr-484	1596	11	pool	pool	NOUN
ftr-484	1596	12	for	for	ADP
ftr-484	1596	13	"	"	PUNCT
ftr-484	1596	14	transportation	transportation	NOUN
ftr-484	1596	15	equipment	equipment	NOUN
ftr-484	1596	16	,	,	PUNCT
ftr-484	1596	17	"	"	PUNCT
ftr-484	1596	18	which	which	PRON
ftr-484	1596	19	is	be	AUX
ftr-484	1596	20	its	its	PRON
ftr-484	1596	21	end	end	NOUN
ftr-484	1596	22	product	product	NOUN
ftr-484	1596	23	sold	sell	VERB
ftr-484	1596	24	to	to	ADP
ftr-484	1596	25	customers	customer	NOUN
ftr-484	1596	26	?	?	PUNCT
ftr-484	1597	1	270	270	NUM
ftr-484	1597	2	.	.	PUNCT
ftr-484	1597	3	see	see	VERB
ftr-484	1597	4	irc	irc	PROPN
ftr-484	1597	5	§	§	PROPN
ftr-484	1597	6	474(b)(1)(a	474(b)(1)(a	PROPN
ftr-484	1597	7	)	)	PUNCT
ftr-484	1597	8	.	.	PUNCT
ftr-484	1598	1	271	271	NUM
ftr-484	1598	2	.	.	X
ftr-484	1598	3	staff	staff	NOUN
ftr-484	1598	4	of	of	ADP
ftr-484	1598	5	joint	joint	ADJ
ftr-484	1598	6	comm	comm	NOUN
ftr-484	1598	7	.	.	PUNCT
ftr-484	1599	1	on	on	ADP
ftr-484	1599	2	taxation	taxation	NOUN
ftr-484	1599	3	,	,	PUNCT
ftr-484	1599	4	99th	99th	ADJ
ftr-484	1599	5	cong	cong	NOUN
ftr-484	1599	6	.	.	PROPN
ftr-484	1599	7	,	,	PUNCT
ftr-484	1599	8	2d	2d	NUM
ftr-484	1599	9	sess	sess	NOUN
ftr-484	1599	10	.	.	PUNCT
ftr-484	1599	11	,	,	PUNCT
ftr-484	1599	12	general	general	ADJ
ftr-484	1599	13	explanation	explanation	NOUN
ftr-484	1599	14	of	of	ADP
ftr-484	1599	15	the	the	DET
ftr-484	1599	16	tax	tax	NOUN
ftr-484	1599	17	reform	reform	NOUN
ftr-484	1599	18	act	act	NOUN
ftr-484	1599	19	of	of	ADP
ftr-484	1599	20	1986	1986	NUM
ftr-484	1599	21	,	,	PUNCT
ftr-484	1599	22	at	at	ADP
ftr-484	1599	23	483	483	NUM
ftr-484	1599	24	(	(	PUNCT
ftr-484	1599	25	joint	joint	ADJ
ftr-484	1599	26	comm	comm	NOUN
ftr-484	1599	27	.	.	PUNCT
ftr-484	1600	1	print	print	NOUN
ftr-484	1600	2	1987	1987	NUM
ftr-484	1600	3	)	)	PUNCT
ftr-484	1600	4	.	.	PUNCT
ftr-484	1601	1	272	272	NUM
ftr-484	1601	2	.	.	X
ftr-484	1601	3	1992	1992	NUM
ftr-484	1601	4	-	-	SYM
ftr-484	1601	5	2	2	NUM
ftr-484	1601	6	c.b	c.b	PROPN
ftr-484	1601	7	.	.	PROPN
ftr-484	1601	8	457	457	NUM
ftr-484	1601	9	.	.	PUNCT
ftr-484	1601	10	273	273	NUM
ftr-484	1601	11	.	.	PUNCT
ftr-484	1602	1	i	i	PRON
ftr-484	1602	2	d.	d.	PROPN
ftr-484	1602	3	§	§	PROPN
ftr-484	1602	4	1	1	NUM
ftr-484	1602	5	;	;	PUNCT
ftr-484	1602	6	see	see	VERB
ftr-484	1602	7	i	i	PRON
ftr-484	1602	8	d.	d.	PROPN
ftr-484	1602	9	§	§	PROPN
ftr-484	1602	10	3.03	3.03	NUM
ftr-484	1602	11	(	(	PUNCT
ftr-484	1602	12	referring	refer	VERB
ftr-484	1602	13	to	to	ADP
ftr-484	1602	14	alternative	alternative	ADJ
ftr-484	1602	15	lifo	lifo	NOUN
ftr-484	1602	16	method	method	NOUN
ftr-484	1602	17	as	as	ADP
ftr-484	1602	18	"	"	PUNCT
ftr-484	1602	19	[	[	X
ftr-484	1602	20	n]ew	n]ew	PROPN
ftr-484	1602	21	alternative	alternative	ADJ
ftr-484	1602	22	method	method	NOUN
ftr-484	1602	23	"	"	PUNCT
ftr-484	1602	24	in	in	ADP
ftr-484	1602	25	addition	addition	NOUN
ftr-484	1602	26	to	to	ADP
ftr-484	1602	27	ipic	ipic	VERB
ftr-484	1602	28	,	,	PUNCT
ftr-484	1602	29	simplified	simplified	ADJ
ftr-484	1602	30	lifo	lifo	NOUN
ftr-484	1602	31	under	under	ADP
ftr-484	1602	32	section	section	NOUN
ftr-484	1602	33	474	474	NUM
ftr-484	1602	34	,	,	PUNCT
ftr-484	1602	35	and	and	CCONJ
ftr-484	1602	36	general	general	ADJ
ftr-484	1602	37	dollarvalue	dollarvalue	NOUN
ftr-484	1602	38	lifo	lifo	NOUN
ftr-484	1602	39	methods	method	NOUN
ftr-484	1602	40	)	)	PUNCT
ftr-484	1602	41	.	.	PUNCT
ftr-484	1603	1	274	274	NUM
ftr-484	1603	2	.	.	PUNCT
ftr-484	1603	3	see	see	VERB
ftr-484	1603	4	generally	generally	ADV
ftr-484	1603	5	schneider	schneider	NOUN
ftr-484	1603	6	,	,	PUNCT
ftr-484	1603	7	supra	supra	PROPN
ftr-484	1603	8	note	note	PROPN
ftr-484	1603	9	4	4	NUM
ftr-484	1603	10	,	,	PUNCT
ftr-484	1603	11	§	§	PROPN
ftr-484	1603	12	14.0113	14.0113	NUM
ftr-484	1603	13	]	]	PUNCT
ftr-484	1603	14	,	,	PUNCT
ftr-484	1603	15	at	at	ADP
ftr-484	1603	16	14	14	NUM
ftr-484	1603	17	-	-	SYM
ftr-484	1603	18	38	38	NUM
ftr-484	1603	19	to	to	PART
ftr-484	1603	20	14	14	NUM
ftr-484	1603	21	-	-	SYM
ftr-484	1603	22	39	39	NUM
ftr-484	1603	23	.	.	PUNCT
ftr-484	1604	1	275	275	NUM
ftr-484	1604	2	.	.	PUNCT
ftr-484	1605	1	i	i	PRON
ftr-484	1605	2	d.	d.	PROPN
ftr-484	1605	3	§	§	PROPN
ftr-484	1605	4	14.03[1	14.03[1	PROPN
ftr-484	1605	5	]	]	PUNCT
ftr-484	1605	6	,	,	PUNCT
ftr-484	1605	7	at	at	ADP
ftr-484	1605	8	14	14	NUM
ftr-484	1605	9	-	-	SYM
ftr-484	1605	10	40	40	NUM
ftr-484	1605	11	.	.	PUNCT
ftr-484	1606	1	[	[	X
ftr-484	1606	2	vol	vol	NOUN
ftr-484	1606	3	2:10	2:10	NUM
ftr-484	1606	4	demystfying	demystfye	VERB
ftr-484	1606	5	lifo	lifo	NOUN
ftr-484	1606	6	tion.276	tion.276	ADP
ftr-484	1606	7	this	this	DET
ftr-484	1606	8	simplification	simplification	NOUN
ftr-484	1606	9	is	be	AUX
ftr-484	1606	10	accomplished	accomplish	VERB
ftr-484	1606	11	by	by	ADP
ftr-484	1606	12	defining	define	VERB
ftr-484	1606	13	the	the	DET
ftr-484	1606	14	item	item	NOUN
ftr-484	1606	15	used	use	VERB
ftr-484	1606	16	to	to	PART
ftr-484	1606	17	compute	compute	VERB
ftr-484	1606	18	an	an	DET
ftr-484	1606	19	internal	internal	ADJ
ftr-484	1606	20	index	index	NOUN
ftr-484	1606	21	by	by	ADP
ftr-484	1606	22	reference	reference	NOUN
ftr-484	1606	23	to	to	ADP
ftr-484	1606	24	the	the	DET
ftr-484	1606	25	"	"	PUNCT
ftr-484	1606	26	manufacturer	manufacturer	NOUN
ftr-484	1606	27	's	's	PART
ftr-484	1606	28	base	base	NOUN
ftr-484	1606	29	model	model	NOUN
ftr-484	1606	30	code	code	NOUN
ftr-484	1606	31	number	number	NOUN
ftr-484	1606	32	,	,	PUNCT
ftr-484	1606	33	"	"	PUNCT
ftr-484	1606	34	which	which	PRON
ftr-484	1606	35	is	be	AUX
ftr-484	1606	36	"	"	PUNCT
ftr-484	1606	37	almost	almost	ADV
ftr-484	1606	38	always	always	ADV
ftr-484	1606	39	"	"	PUNCT
ftr-484	1606	40	part	part	NOUN
ftr-484	1606	41	of	of	ADP
ftr-484	1606	42	the	the	DET
ftr-484	1606	43	vehicle	vehicle	NOUN
ftr-484	1606	44	identification	identification	NOUN
ftr-484	1606	45	number	number	NOUN
ftr-484	1606	46	on	on	ADP
ftr-484	1606	47	each	each	DET
ftr-484	1606	48	dealer	dealer	NOUN
ftr-484	1606	49	invoice.2	invoice.2	NOUN
ftr-484	1606	50	'	'	PUNCT
ftr-484	1606	51	the	the	DET
ftr-484	1606	52	"	"	PUNCT
ftr-484	1606	53	base	base	NOUN
ftr-484	1606	54	vehicle	vehicle	NOUN
ftr-484	1606	55	cost	cost	NOUN
ftr-484	1606	56	"	"	PUNCT
ftr-484	1606	57	of	of	ADP
ftr-484	1606	58	the	the	DET
ftr-484	1606	59	vehicles	vehicle	NOUN
ftr-484	1606	60	in	in	ADP
ftr-484	1606	61	ending	end	VERB
ftr-484	1606	62	inventory	inventory	NOUN
ftr-484	1606	63	is	be	AUX
ftr-484	1606	64	used	use	VERB
ftr-484	1606	65	to	to	PART
ftr-484	1606	66	compute	compute	VERB
ftr-484	1606	67	the	the	DET
ftr-484	1606	68	lifo	lifo	NOUN
ftr-484	1606	69	index	index	NOUN
ftr-484	1606	70	using	use	VERB
ftr-484	1606	71	a	a	DET
ftr-484	1606	72	link	link	NOUN
ftr-484	1606	73	-	-	PUNCT
ftr-484	1606	74	chain	chain	NOUN
ftr-484	1606	75	approach	approach	NOUN
ftr-484	1606	76	without	without	ADP
ftr-484	1606	77	adjustment	adjustment	NOUN
ftr-484	1606	78	for	for	ADP
ftr-484	1606	79	any	any	DET
ftr-484	1606	80	"	"	PUNCT
ftr-484	1606	81	options	option	NOUN
ftr-484	1606	82	,	,	PUNCT
ftr-484	1606	83	accessories	accessory	NOUN
ftr-484	1606	84	,	,	PUNCT
ftr-484	1606	85	or	or	CCONJ
ftr-484	1606	86	other	other	ADJ
ftr-484	1606	87	costs	cost	NOUN
ftr-484	1606	88	"	"	PUNCT
ftr-484	1606	89	that	that	PRON
ftr-484	1606	90	may	may	AUX
ftr-484	1606	91	differ	differ	VERB
ftr-484	1606	92	from	from	ADP
ftr-484	1606	93	year	year	NOUN
ftr-484	1606	94	to	to	ADP
ftr-484	1606	95	year.278	year.278	NOUN
ftr-484	1606	96	the	the	DET
ftr-484	1606	97	applicable	applicable	ADJ
ftr-484	1606	98	index	index	NOUN
ftr-484	1606	99	from	from	ADP
ftr-484	1606	100	comparing	compare	VERB
ftr-484	1606	101	the	the	DET
ftr-484	1606	102	base	base	NOUN
ftr-484	1606	103	vehicle	vehicle	NOUN
ftr-484	1606	104	costs	cost	NOUN
ftr-484	1606	105	is	be	AUX
ftr-484	1606	106	also	also	ADV
ftr-484	1606	107	applied	apply	VERB
ftr-484	1606	108	to	to	ADP
ftr-484	1606	109	the	the	DET
ftr-484	1606	110	options	option	NOUN
ftr-484	1606	111	,	,	PUNCT
ftr-484	1606	112	accessories	accessory	NOUN
ftr-484	1606	113	,	,	PUNCT
ftr-484	1606	114	and	and	CCONJ
ftr-484	1606	115	other	other	ADJ
ftr-484	1606	116	costs	cost	NOUN
ftr-484	1606	117	in	in	ADP
ftr-484	1606	118	the	the	DET
ftr-484	1606	119	pool.279	pool.279	NOUN
ftr-484	1606	120	thus	thus	ADV
ftr-484	1606	121	,	,	PUNCT
ftr-484	1606	122	the	the	DET
ftr-484	1606	123	method	method	NOUN
ftr-484	1606	124	assumes	assume	VERB
ftr-484	1606	125	that	that	SCONJ
ftr-484	1606	126	other	other	ADJ
ftr-484	1606	127	costs	cost	NOUN
ftr-484	1606	128	in	in	ADP
ftr-484	1606	129	the	the	DET
ftr-484	1606	130	lifo	lifo	NOUN
ftr-484	1606	131	pool	pool	NOUN
ftr-484	1606	132	have	have	VERB
ftr-484	1606	133	the	the	DET
ftr-484	1606	134	same	same	ADJ
ftr-484	1606	135	inflation	inflation	NOUN
ftr-484	1606	136	as	as	ADP
ftr-484	1606	137	the	the	DET
ftr-484	1606	138	base	base	NOUN
ftr-484	1606	139	vehicle	vehicle	NOUN
ftr-484	1606	140	.	.	PUNCT
ftr-484	1607	1	to	to	ADP
ftr-484	1607	2	the	the	DET
ftr-484	1607	3	extent	extent	NOUN
ftr-484	1607	4	that	that	SCONJ
ftr-484	1607	5	manufacturers	manufacturer	NOUN
ftr-484	1607	6	include	include	VERB
ftr-484	1607	7	more	more	ADJ
ftr-484	1607	8	options	option	NOUN
ftr-484	1607	9	and	and	CCONJ
ftr-484	1607	10	accessories	accessory	NOUN
ftr-484	1607	11	as	as	ADP
ftr-484	1607	12	part	part	NOUN
ftr-484	1607	13	of	of	ADP
ftr-484	1607	14	the	the	DET
ftr-484	1607	15	base	base	NOUN
ftr-484	1607	16	vehicle	vehicle	NOUN
ftr-484	1607	17	,	,	PUNCT
ftr-484	1607	18	this	this	DET
ftr-484	1607	19	method	method	NOUN
ftr-484	1607	20	allows	allow	VERB
ftr-484	1607	21	dealers	dealer	NOUN
ftr-484	1607	22	to	to	PART
ftr-484	1607	23	treat	treat	VERB
ftr-484	1607	24	the	the	DET
ftr-484	1607	25	increased	increase	VERB
ftr-484	1607	26	cost	cost	NOUN
ftr-484	1607	27	as	as	ADP
ftr-484	1607	28	inflation	inflation	NOUN
ftr-484	1607	29	,	,	PUNCT
ftr-484	1607	30	a	a	DET
ftr-484	1607	31	potential	potential	ADJ
ftr-484	1607	32	benefit	benefit	NOUN
ftr-484	1607	33	.	.	PUNCT
ftr-484	1608	1	however	however	ADV
ftr-484	1608	2	,	,	PUNCT
ftr-484	1608	3	the	the	DET
ftr-484	1608	4	treatment	treatment	NOUN
ftr-484	1608	5	of	of	ADP
ftr-484	1608	6	"	"	PUNCT
ftr-484	1608	7	new	new	ADJ
ftr-484	1608	8	items	item	NOUN
ftr-484	1608	9	"	"	PUNCT
ftr-484	1608	10	is	be	AUX
ftr-484	1608	11	less	less	ADV
ftr-484	1608	12	advantageous	advantageous	ADJ
ftr-484	1608	13	to	to	ADP
ftr-484	1608	14	taxpayers	taxpayer	NOUN
ftr-484	1608	15	,	,	PUNCT
ftr-484	1608	16	and	and	CCONJ
ftr-484	1608	17	appears	appear	VERB
ftr-484	1608	18	to	to	PART
ftr-484	1608	19	compensate	compensate	VERB
ftr-484	1608	20	for	for	ADP
ftr-484	1608	21	any	any	DET
ftr-484	1608	22	potential	potential	ADJ
ftr-484	1608	23	benefits	benefit	NOUN
ftr-484	1608	24	.	.	PUNCT
ftr-484	1608	25	'	'	PUNCT
ftr-484	1609	1	"	"	PUNCT
ftr-484	1609	2	new	new	ADJ
ftr-484	1609	3	items	item	NOUN
ftr-484	1609	4	"	"	PUNCT
ftr-484	1609	5	are	be	AUX
ftr-484	1609	6	created	create	VERB
ftr-484	1609	7	whenever	whenever	SCONJ
ftr-484	1609	8	the	the	DET
ftr-484	1609	9	manufacturer	manufacturer	NOUN
ftr-484	1609	10	changes	change	VERB
ftr-484	1609	11	the	the	DET
ftr-484	1609	12	base	base	NOUN
ftr-484	1609	13	model	model	NOUN
ftr-484	1609	14	code	code	PROPN
ftr-484	1609	15	,	,	PUNCT
ftr-484	1609	16	or	or	CCONJ
ftr-484	1609	17	effects	effect	NOUN
ftr-484	1609	18	a	a	DET
ftr-484	1609	19	"	"	PUNCT
ftr-484	1609	20	change	change	NOUN
ftr-484	1609	21	to	to	ADP
ftr-484	1609	22	the	the	DET
ftr-484	1609	23	platform	platform	NOUN
ftr-484	1609	24	(	(	PUNCT
ftr-484	1609	25	i.e.	i.e.	X
ftr-484	1609	26	,	,	PUNCT
ftr-484	1609	27	the	the	DET
ftr-484	1609	28	piece	piece	NOUN
ftr-484	1609	29	of	of	ADP
ftr-484	1609	30	metal	metal	NOUN
ftr-484	1609	31	at	at	ADP
ftr-484	1609	32	the	the	DET
ftr-484	1609	33	bottom	bottom	NOUN
ftr-484	1609	34	of	of	ADP
ftr-484	1609	35	the	the	DET
ftr-484	1609	36	chassis	chassis	NOUN
ftr-484	1609	37	that	that	PRON
ftr-484	1609	38	determines	determine	VERB
ftr-484	1609	39	the	the	DET
ftr-484	1609	40	length	length	NOUN
ftr-484	1609	41	and	and	CCONJ
ftr-484	1609	42	width	width	NOUN
ftr-484	1609	43	of	of	ADP
ftr-484	1609	44	the	the	DET
ftr-484	1609	45	vehicle	vehicle	NOUN
ftr-484	1609	46	and	and	CCONJ
ftr-484	1609	47	the	the	DET
ftr-484	1609	48	structural	structural	ADJ
ftr-484	1609	49	set	set	NOUN
ftr-484	1609	50	-	-	PUNCT
ftr-484	1609	51	up	up	NOUN
ftr-484	1609	52	of	of	ADP
ftr-484	1609	53	the	the	DET
ftr-484	1609	54	vehicle	vehicle	NOUN
ftr-484	1609	55	)	)	PUNCT
ftr-484	1609	56	that	that	PRON
ftr-484	1609	57	results	result	VERB
ftr-484	1609	58	in	in	ADP
ftr-484	1609	59	a	a	DET
ftr-484	1609	60	change	change	NOUN
ftr-484	1609	61	in	in	ADP
ftr-484	1609	62	track	track	NOUN
ftr-484	1609	63	width	width	NOUN
ftr-484	1609	64	or	or	CCONJ
ftr-484	1609	65	wheel	wheel	NOUN
ftr-484	1609	66	base	base	NOUN
ftr-484	1609	67	.	.	PUNCT
ftr-484	1610	1	"	"	PUNCT
ftr-484	1610	2	'	'	PUNCT
ftr-484	1610	3	if	if	SCONJ
ftr-484	1610	4	the	the	DET
ftr-484	1610	5	"	"	PUNCT
ftr-484	1610	6	new	new	ADJ
ftr-484	1610	7	item	item	NOUN
ftr-484	1610	8	"	"	PUNCT
ftr-484	1610	9	existed	exist	VERB
ftr-484	1610	10	in	in	ADP
ftr-484	1610	11	the	the	DET
ftr-484	1610	12	prior	prior	ADJ
ftr-484	1610	13	year	year	NOUN
ftr-484	1610	14	,	,	PUNCT
ftr-484	1610	15	but	but	CCONJ
ftr-484	1610	16	was	be	AUX
ftr-484	1610	17	not	not	PART
ftr-484	1610	18	stocked	stock	VERB
ftr-484	1610	19	by	by	ADP
ftr-484	1610	20	the	the	DET
ftr-484	1610	21	dealer	dealer	NOUN
ftr-484	1610	22	,	,	PUNCT
ftr-484	1610	23	the	the	DET
ftr-484	1610	24	prior	prior	ADJ
ftr-484	1610	25	-	-	PUNCT
ftr-484	1610	26	year	year	NOUN
ftr-484	1610	27	cost	cost	NOUN
ftr-484	1610	28	may	may	AUX
ftr-484	1610	29	be	be	AUX
ftr-484	1610	30	based	base	VERB
ftr-484	1610	31	on	on	ADP
ftr-484	1610	32	a	a	DET
ftr-484	1610	33	manufacturer	manufacturer	NOUN
ftr-484	1610	34	's	's	PART
ftr-484	1610	35	price	price	NOUN
ftr-484	1610	36	list.28	list.28	NOUN
ftr-484	1610	37	2	2	NUM
ftr-484	1610	38	however	however	ADV
ftr-484	1610	39	,	,	PUNCT
ftr-484	1610	40	if	if	SCONJ
ftr-484	1610	41	the	the	DET
ftr-484	1610	42	"	"	PUNCT
ftr-484	1610	43	new	new	ADJ
ftr-484	1610	44	item	item	NOUN
ftr-484	1610	45	"	"	PUNCT
ftr-484	1610	46	did	do	AUX
ftr-484	1610	47	not	not	PART
ftr-484	1610	48	exist	exist	VERB
ftr-484	1610	49	in	in	ADP
ftr-484	1610	50	the	the	DET
ftr-484	1610	51	prior	prior	ADJ
ftr-484	1610	52	year	year	NOUN
ftr-484	1610	53	,	,	PUNCT
ftr-484	1610	54	the	the	DET
ftr-484	1610	55	dealer	dealer	NOUN
ftr-484	1610	56	must	must	AUX
ftr-484	1610	57	treat	treat	VERB
ftr-484	1610	58	the	the	DET
ftr-484	1610	59	current	current	ADJ
ftr-484	1610	60	-	-	PUNCT
ftr-484	1610	61	cost	cost	NOUN
ftr-484	1610	62	as	as	ADP
ftr-484	1610	63	the	the	DET
ftr-484	1610	64	prior	prior	ADJ
ftr-484	1610	65	-	-	PUNCT
ftr-484	1610	66	year	year	NOUN
ftr-484	1610	67	cost,"3	cost,"3	NOUN
ftr-484	1610	68	which	which	PRON
ftr-484	1610	69	effectively	effectively	ADV
ftr-484	1610	70	attributes	attribute	VERB
ftr-484	1610	71	no	no	DET
ftr-484	1610	72	inflation	inflation	NOUN
ftr-484	1610	73	to	to	ADP
ftr-484	1610	74	that	that	DET
ftr-484	1610	75	item	item	NOUN
ftr-484	1610	76	.	.	PUNCT
ftr-484	1611	1	according	accord	VERB
ftr-484	1611	2	to	to	ADP
ftr-484	1611	3	revenue	revenue	NOUN
ftr-484	1611	4	procedure	procedure	NOUN
ftr-484	1611	5	92	92	NUM
ftr-484	1611	6	-	-	SYM
ftr-484	1611	7	79	79	NUM
ftr-484	1611	8	,	,	PUNCT
ftr-484	1611	9	new	new	ADJ
ftr-484	1611	10	models	model	NOUN
ftr-484	1611	11	have	have	VERB
ftr-484	1611	12	a	a	DET
ftr-484	1611	13	lifespan	lifespan	NOUN
ftr-484	1611	14	of	of	ADP
ftr-484	1611	15	five	five	NUM
ftr-484	1611	16	to	to	PART
ftr-484	1611	17	seven	seven	NUM
ftr-484	1611	18	years	year	NOUN
ftr-484	1611	19	.	.	PUNCT
ftr-484	1612	1	"	"	PUNCT
ftr-484	1612	2	accordingly	accordingly	ADV
ftr-484	1612	3	,	,	PUNCT
ftr-484	1612	4	the	the	DET
ftr-484	1612	5	treatment	treatment	NOUN
ftr-484	1612	6	of	of	ADP
ftr-484	1612	7	new	new	ADJ
ftr-484	1612	8	items	item	NOUN
ftr-484	1612	9	could	could	AUX
ftr-484	1612	10	result	result	VERB
ftr-484	1612	11	in	in	ADP
ftr-484	1612	12	dealers	dealer	NOUN
ftr-484	1612	13	losing	lose	VERB
ftr-484	1612	14	from	from	ADP
ftr-484	1612	15	14	14	NUM
ftr-484	1612	16	-	-	SYM
ftr-484	1612	17	20	20	NUM
ftr-484	1612	18	%	%	NOUN
ftr-484	1612	19	of	of	ADP
ftr-484	1612	20	the	the	DET
ftr-484	1612	21	inflation	inflation	NOUN
ftr-484	1612	22	that	that	PRON
ftr-484	1612	23	would	would	AUX
ftr-484	1612	24	otherwise	otherwise	ADV
ftr-484	1612	25	result	result	VERB
ftr-484	1612	26	if	if	SCONJ
ftr-484	1612	27	they	they	PRON
ftr-484	1612	28	were	be	AUX
ftr-484	1612	29	permitted	permit	VERB
ftr-484	1612	30	to	to	PART
ftr-484	1612	31	reconstruct	reconstruct	VERB
ftr-484	1612	32	the	the	DET
ftr-484	1612	33	base	base	NOUN
ftr-484	1612	34	cost.25	cost.25	NOUN
ftr-484	1612	35	276	276	NUM
ftr-484	1612	36	.	.	PUNCT
ftr-484	1613	1	rev	rev	PROPN
ftr-484	1613	2	.	.	PROPN
ftr-484	1613	3	proc	proc	PROPN
ftr-484	1613	4	.	.	PUNCT
ftr-484	1614	1	92	92	NUM
ftr-484	1614	2	-	-	SYM
ftr-484	1614	3	79	79	NUM
ftr-484	1614	4	,	,	PUNCT
ftr-484	1614	5	1992	1992	NUM
ftr-484	1614	6	-	-	SYM
ftr-484	1614	7	2	2	NUM
ftr-484	1614	8	c.b	c.b	PROPN
ftr-484	1614	9	.	.	PROPN
ftr-484	1614	10	457	457	NUM
ftr-484	1614	11	,	,	PUNCT
ftr-484	1614	12	§	§	PROPN
ftr-484	1614	13	4.01	4.01	NUM
ftr-484	1614	14	(	(	PUNCT
ftr-484	1614	15	"	"	PUNCT
ftr-484	1614	16	the	the	DET
ftr-484	1614	17	comprehensive	comprehensive	ADJ
ftr-484	1614	18	alternative	alternative	ADJ
ftr-484	1614	19	lifo	lifo	NOUN
ftr-484	1614	20	method	method	NOUN
ftr-484	1614	21	is	be	AUX
ftr-484	1614	22	designed	design	VERB
ftr-484	1614	23	to	to	PART
ftr-484	1614	24	simplify	simplify	VERB
ftr-484	1614	25	the	the	DET
ftr-484	1614	26	dollar	dollar	NOUN
ftr-484	1614	27	-	-	PUNCT
ftr-484	1614	28	value	value	NOUN
ftr-484	1614	29	computations	computation	NOUN
ftr-484	1614	30	of	of	ADP
ftr-484	1614	31	automobile	automobile	NOUN
ftr-484	1614	32	dealers	dealer	NOUN
ftr-484	1614	33	.	.	PUNCT
ftr-484	1615	1	"	"	PUNCT
ftr-484	1615	2	)	)	PUNCT
ftr-484	1615	3	.	.	PUNCT
ftr-484	1616	1	277	277	NUM
ftr-484	1616	2	.	.	PUNCT
ftr-484	1617	1	i	i	PRON
ftr-484	1617	2	d.	d.	PROPN
ftr-484	1617	3	§	§	PROPN
ftr-484	1617	4	4.02(3	4.02(3	NUM
ftr-484	1617	5	)	)	PUNCT
ftr-484	1617	6	.	.	PUNCT
ftr-484	1618	1	for	for	ADP
ftr-484	1618	2	conversion	conversion	NOUN
ftr-484	1618	3	vans	van	NOUN
ftr-484	1618	4	,	,	PUNCT
ftr-484	1618	5	the	the	DET
ftr-484	1618	6	definition	definition	NOUN
ftr-484	1618	7	of	of	ADP
ftr-484	1618	8	an	an	DET
ftr-484	1618	9	item	item	NOUN
ftr-484	1618	10	also	also	ADV
ftr-484	1618	11	includes	include	VERB
ftr-484	1618	12	"	"	PUNCT
ftr-484	1618	13	the	the	DET
ftr-484	1618	14	most	most	ADV
ftr-484	1618	15	detailed	detailed	ADJ
ftr-484	1618	16	conversion	conversion	NOUN
ftr-484	1618	17	package	package	NOUN
ftr-484	1618	18	designation	designation	NOUN
ftr-484	1618	19	.	.	PUNCT
ftr-484	1618	20	"	"	PUNCT
ftr-484	1619	1	i	i	PRON
ftr-484	1619	2	d.	d.	PROPN
ftr-484	1619	3	according	accord	VERB
ftr-484	1619	4	to	to	ADP
ftr-484	1619	5	one	one	NUM
ftr-484	1619	6	commentator	commentator	NOUN
ftr-484	1619	7	,	,	PUNCT
ftr-484	1619	8	"	"	PUNCT
ftr-484	1619	9	the	the	DET
ftr-484	1619	10	ford	ford	PROPN
ftr-484	1619	11	taurus	taurus	PROPN
ftr-484	1619	12	two	two	NUM
ftr-484	1619	13	-	-	PUNCT
ftr-484	1619	14	door	door	NOUN
ftr-484	1619	15	,	,	PUNCT
ftr-484	1619	16	four	four	NUM
ftr-484	1619	17	-	-	PUNCT
ftr-484	1619	18	door	door	NOUN
ftr-484	1619	19	,	,	PUNCT
ftr-484	1619	20	station	station	NOUN
ftr-484	1619	21	wagon	wagon	NOUN
ftr-484	1619	22	,	,	PUNCT
ftr-484	1619	23	and	and	CCONJ
ftr-484	1619	24	sho	sho	NOUN
ftr-484	1619	25	are	be	AUX
ftr-484	1619	26	each	each	PRON
ftr-484	1619	27	separate	separate	ADJ
ftr-484	1619	28	items	item	NOUN
ftr-484	1619	29	.	.	PUNCT
ftr-484	1619	30	"	"	PUNCT
ftr-484	1620	1	schneider	schneider	NOUN
ftr-484	1620	2	,	,	PUNCT
ftr-484	1620	3	supra	supra	PROPN
ftr-484	1620	4	note	note	PROPN
ftr-484	1620	5	4	4	NUM
ftr-484	1620	6	,	,	PUNCT
ftr-484	1620	7	§	§	PROPN
ftr-484	1620	8	14.01[3	14.01[3	NUM
ftr-484	1620	9	]	]	PUNCT
ftr-484	1620	10	,	,	PUNCT
ftr-484	1620	11	at	at	ADP
ftr-484	1620	12	14	14	NUM
ftr-484	1620	13	-	-	SYM
ftr-484	1620	14	40	40	NUM
ftr-484	1620	15	.	.	PUNCT
ftr-484	1620	16	278	278	NUM
ftr-484	1620	17	.	.	PUNCT
ftr-484	1621	1	rev	rev	PROPN
ftr-484	1621	2	.	.	PROPN
ftr-484	1621	3	proc	proc	PROPN
ftr-484	1621	4	.	.	PUNCT
ftr-484	1622	1	92	92	NUM
ftr-484	1622	2	-	-	SYM
ftr-484	1622	3	79	79	NUM
ftr-484	1622	4	,	,	PUNCT
ftr-484	1622	5	1992	1992	NUM
ftr-484	1622	6	-	-	SYM
ftr-484	1622	7	2	2	NUM
ftr-484	1622	8	c.b	c.b	PROPN
ftr-484	1622	9	.	.	PROPN
ftr-484	1622	10	457	457	NUM
ftr-484	1622	11	,	,	PUNCT
ftr-484	1622	12	§	§	PROPN
ftr-484	1622	13	4.02(4	4.02(4	PROPN
ftr-484	1622	14	)	)	PUNCT
ftr-484	1622	15	.	.	PUNCT
ftr-484	1623	1	279	279	NUM
ftr-484	1623	2	.	.	PUNCT
ftr-484	1624	1	i	i	PRON
ftr-484	1624	2	d.	d.	PROPN
ftr-484	1624	3	280	280	NUM
ftr-484	1624	4	.	.	PUNCT
ftr-484	1625	1	see	see	VERB
ftr-484	1625	2	i	i	PRON
ftr-484	1625	3	d.	d.	PROPN
ftr-484	1625	4	§	§	PROPN
ftr-484	1625	5	4.01	4.01	NUM
ftr-484	1625	6	(	(	PUNCT
ftr-484	1625	7	describing	describe	VERB
ftr-484	1625	8	new	new	ADJ
ftr-484	1625	9	item	item	NOUN
ftr-484	1625	10	treatment	treatment	NOUN
ftr-484	1625	11	as	as	ADP
ftr-484	1625	12	"	"	PUNCT
ftr-484	1625	13	compensating	compensate	VERB
ftr-484	1625	14	sub	sub	NOUN
ftr-484	1625	15	-	-	ADJ
ftr-484	1625	16	methodsl	methodsl	ADJ
ftr-484	1625	17	)	)	PUNCT
ftr-484	1625	18	.	.	PUNCT
ftr-484	1626	1	281	281	NUM
ftr-484	1626	2	.	.	PUNCT
ftr-484	1627	1	i	i	PRON
ftr-484	1627	2	d.	d.	PROPN
ftr-484	1627	3	§	§	PROPN
ftr-484	1627	4	4.02(5	4.02(5	PROPN
ftr-484	1627	5	)	)	PUNCT
ftr-484	1627	6	.	.	PUNCT
ftr-484	1628	1	282	282	NUM
ftr-484	1628	2	.	.	PUNCT
ftr-484	1629	1	i	i	PRON
ftr-484	1629	2	d.	d.	PROPN
ftr-484	1629	3	§	§	PROPN
ftr-484	1629	4	4.02(7	4.02(7	PROPN
ftr-484	1629	5	)	)	PUNCT
ftr-484	1629	6	.	.	PUNCT
ftr-484	1630	1	283	283	NUM
ftr-484	1630	2	.	.	PUNCT
ftr-484	1631	1	i	i	PRON
ftr-484	1631	2	d.	d.	PROPN
ftr-484	1631	3	§	§	PROPN
ftr-484	1631	4	4.02(6	4.02(6	PROPN
ftr-484	1631	5	)	)	PUNCT
ftr-484	1631	6	.	.	PUNCT
ftr-484	1632	1	284	284	NUM
ftr-484	1632	2	.	.	PUNCT
ftr-484	1633	1	i	i	PRON
ftr-484	1633	2	d.	d.	PROPN
ftr-484	1633	3	§	§	PROPN
ftr-484	1633	4	4.01	4.01	NUM
ftr-484	1633	5	.	.	PUNCT
ftr-484	1633	6	285	285	NUM
ftr-484	1633	7	.	.	PUNCT
ftr-484	1634	1	assuming	assume	VERB
ftr-484	1634	2	ratable	ratable	ADJ
ftr-484	1634	3	inflation	inflation	NOUN
ftr-484	1634	4	during	during	ADP
ftr-484	1634	5	a	a	DET
ftr-484	1634	6	seven	seven	NUM
ftr-484	1634	7	year	year	NOUN
ftr-484	1634	8	period	period	NOUN
ftr-484	1634	9	,	,	PUNCT
ftr-484	1634	10	one	one	NUM
ftr-484	1634	11	year	year	NOUN
ftr-484	1634	12	would	would	AUX
ftr-484	1634	13	encompass	encompass	VERB
ftr-484	1634	14	approximately	approximately	ADV
ftr-484	1634	15	14	14	NUM
ftr-484	1634	16	%	%	NOUN
ftr-484	1634	17	(	(	PUNCT
ftr-484	1634	18	1/7	1/7	NUM
ftr-484	1634	19	)	)	PUNCT
ftr-484	1634	20	of	of	ADP
ftr-484	1634	21	the	the	DET
ftr-484	1634	22	total	total	ADJ
ftr-484	1634	23	inflation	inflation	NOUN
ftr-484	1634	24	.	.	PUNCT
ftr-484	1635	1	similarly	similarly	ADV
ftr-484	1635	2	,	,	PUNCT
ftr-484	1635	3	during	during	ADP
ftr-484	1635	4	a	a	DET
ftr-484	1635	5	five	five	NUM
ftr-484	1635	6	year	year	NOUN
ftr-484	1635	7	period	period	NOUN
ftr-484	1635	8	,	,	PUNCT
ftr-484	1635	9	one	one	NUM
ftr-484	1635	10	year	year	NOUN
ftr-484	1635	11	would	would	AUX
ftr-484	1635	12	encompass	encompass	VERB
ftr-484	1635	13	approximately	approximately	ADV
ftr-484	1635	14	20	20	NUM
ftr-484	1635	15	%	%	NOUN
ftr-484	1635	16	(	(	PUNCT
ftr-484	1635	17	1/5	1/5	NUM
ftr-484	1635	18	)	)	PUNCT
ftr-484	1635	19	of	of	ADP
ftr-484	1635	20	the	the	DET
ftr-484	1635	21	total	total	ADJ
ftr-484	1635	22	inflation	inflation	NOUN
ftr-484	1635	23	.	.	PUNCT
ftr-484	1636	1	19951	19951	NUM
ftr-484	1636	2	florida	florida	PROPN
ftr-484	1636	3	tax	tax	PROPN
ftr-484	1636	4	review	review	NOUN
ftr-484	1636	5	the	the	DET
ftr-484	1636	6	index	index	NOUN
ftr-484	1636	7	computation	computation	NOUN
ftr-484	1636	8	approach	approach	NOUN
ftr-484	1636	9	under	under	ADP
ftr-484	1636	10	the	the	DET
ftr-484	1636	11	alternative	alternative	ADJ
ftr-484	1636	12	lifo	lifo	NOUN
ftr-484	1636	13	method	method	NOUN
ftr-484	1636	14	is	be	AUX
ftr-484	1636	15	appealing	appeal	VERB
ftr-484	1636	16	to	to	ADP
ftr-484	1636	17	the	the	DET
ftr-484	1636	18	extent	extent	NOUN
ftr-484	1636	19	that	that	SCONJ
ftr-484	1636	20	it	it	PRON
ftr-484	1636	21	produces	produce	VERB
ftr-484	1636	22	an	an	DET
ftr-484	1636	23	objective	objective	ADJ
ftr-484	1636	24	definition	definition	NOUN
ftr-484	1636	25	of	of	ADP
ftr-484	1636	26	an	an	DET
ftr-484	1636	27	item	item	NOUN
ftr-484	1636	28	,	,	PUNCT
ftr-484	1636	29	which	which	PRON
ftr-484	1636	30	is	be	AUX
ftr-484	1636	31	easier	easy	ADJ
ftr-484	1636	32	to	to	PART
ftr-484	1636	33	administer	administer	VERB
ftr-484	1636	34	and	and	CCONJ
ftr-484	1636	35	produces	produce	VERB
ftr-484	1636	36	more	more	ADV
ftr-484	1636	37	consistent	consistent	ADJ
ftr-484	1636	38	results	result	NOUN
ftr-484	1636	39	than	than	SCONJ
ftr-484	1636	40	are	be	AUX
ftr-484	1636	41	otherwise	otherwise	ADV
ftr-484	1636	42	available	available	ADJ
ftr-484	1636	43	under	under	ADP
ftr-484	1636	44	the	the	DET
ftr-484	1636	45	dollar	dollar	NOUN
ftr-484	1636	46	-	-	PUNCT
ftr-484	1636	47	value	value	NOUN
ftr-484	1636	48	lifo	lifo	NOUN
ftr-484	1636	49	method	method	NOUN
ftr-484	1636	50	.	.	PUNCT
ftr-484	1637	1	through	through	ADP
ftr-484	1637	2	this	this	DET
ftr-484	1637	3	approach	approach	NOUN
ftr-484	1637	4	,	,	PUNCT
ftr-484	1637	5	taxpayers	taxpayer	NOUN
ftr-484	1637	6	avoid	avoid	VERB
ftr-484	1637	7	burdensome	burdensome	ADJ
ftr-484	1637	8	computational	computational	ADJ
ftr-484	1637	9	requirements	requirement	NOUN
ftr-484	1637	10	that	that	PRON
ftr-484	1637	11	might	might	AUX
ftr-484	1637	12	otherwise	otherwise	ADV
ftr-484	1637	13	be	be	AUX
ftr-484	1637	14	imposed.286	imposed.286	VERB
ftr-484	1637	15	the	the	DET
ftr-484	1637	16	results	result	NOUN
ftr-484	1637	17	are	be	AUX
ftr-484	1637	18	not	not	PART
ftr-484	1637	19	precise	precise	ADJ
ftr-484	1637	20	,	,	PUNCT
ftr-484	1637	21	but	but	CCONJ
ftr-484	1637	22	they	they	PRON
ftr-484	1637	23	appear	appear	VERB
ftr-484	1637	24	generally	generally	ADV
ftr-484	1637	25	to	to	PART
ftr-484	1637	26	achieve	achieve	VERB
ftr-484	1637	27	the	the	DET
ftr-484	1637	28	purposes	purpose	NOUN
ftr-484	1637	29	of	of	ADP
ftr-484	1637	30	the	the	DET
ftr-484	1637	31	lifo	lifo	NOUN
ftr-484	1637	32	method	method	NOUN
ftr-484	1637	33	by	by	ADP
ftr-484	1637	34	dealing	deal	VERB
ftr-484	1637	35	with	with	ADP
ftr-484	1637	36	inventory	inventory	NOUN
ftr-484	1637	37	cost	cost	NOUN
ftr-484	1637	38	increases	increase	NOUN
ftr-484	1637	39	.	.	PUNCT
ftr-484	1638	1	however	however	ADV
ftr-484	1638	2	,	,	PUNCT
ftr-484	1638	3	the	the	DET
ftr-484	1638	4	feasibility	feasibility	NOUN
ftr-484	1638	5	of	of	ADP
ftr-484	1638	6	this	this	DET
ftr-484	1638	7	approach	approach	NOUN
ftr-484	1638	8	appears	appear	VERB
ftr-484	1638	9	limited	limit	VERB
ftr-484	1638	10	to	to	ADP
ftr-484	1638	11	retailers	retailer	NOUN
ftr-484	1638	12	with	with	ADP
ftr-484	1638	13	relatively	relatively	ADV
ftr-484	1638	14	high	high	ADJ
ftr-484	1638	15	-	-	PUNCT
ftr-484	1638	16	value	value	NOUN
ftr-484	1638	17	items	item	NOUN
ftr-484	1638	18	identified	identify	VERB
ftr-484	1638	19	by	by	ADP
ftr-484	1638	20	model	model	NOUN
ftr-484	1638	21	numbers	number	NOUN
ftr-484	1638	22	.	.	PUNCT
ftr-484	1639	1	the	the	DET
ftr-484	1639	2	alternative	alternative	ADJ
ftr-484	1639	3	lifo	lifo	NOUN
ftr-484	1639	4	method	method	NOUN
ftr-484	1639	5	does	do	AUX
ftr-484	1639	6	not	not	PART
ftr-484	1639	7	solve	solve	VERB
ftr-484	1639	8	all	all	DET
ftr-484	1639	9	problems	problem	NOUN
ftr-484	1639	10	even	even	ADV
ftr-484	1639	11	for	for	ADP
ftr-484	1639	12	automobile	automobile	NOUN
ftr-484	1639	13	dealers	dealer	NOUN
ftr-484	1639	14	,	,	PUNCT
ftr-484	1639	15	as	as	SCONJ
ftr-484	1639	16	used	use	VERB
ftr-484	1639	17	vehicles	vehicle	NOUN
ftr-484	1639	18	and	and	CCONJ
ftr-484	1639	19	replacement	replacement	NOUN
ftr-484	1639	20	parts	part	NOUN
ftr-484	1639	21	are	be	AUX
ftr-484	1639	22	not	not	PART
ftr-484	1639	23	covered	cover	VERB
ftr-484	1639	24	by	by	ADP
ftr-484	1639	25	the	the	DET
ftr-484	1639	26	method.2	method.2	PROPN
ftr-484	1639	27	87	87	NUM
ftr-484	1639	28	moreover	moreover	ADV
ftr-484	1639	29	,	,	PUNCT
ftr-484	1639	30	to	to	ADP
ftr-484	1639	31	the	the	DET
ftr-484	1639	32	extent	extent	NOUN
ftr-484	1639	33	that	that	SCONJ
ftr-484	1639	34	manufacturers	manufacturer	NOUN
ftr-484	1639	35	are	be	AUX
ftr-484	1639	36	in	in	ADP
ftr-484	1639	37	control	control	NOUN
ftr-484	1639	38	of	of	ADP
ftr-484	1639	39	the	the	DET
ftr-484	1639	40	definition	definition	NOUN
ftr-484	1639	41	of	of	ADP
ftr-484	1639	42	an	an	DET
ftr-484	1639	43	item	item	NOUN
ftr-484	1639	44	,	,	PUNCT
ftr-484	1639	45	adequate	adequate	ADJ
ftr-484	1639	46	measures	measure	NOUN
ftr-484	1639	47	to	to	PART
ftr-484	1639	48	prevent	prevent	VERB
ftr-484	1639	49	abuse	abuse	NOUN
ftr-484	1639	50	may	may	AUX
ftr-484	1639	51	be	be	AUX
ftr-484	1639	52	needed.288	needed.288	NUM
ftr-484	1639	53	a	a	DET
ftr-484	1639	54	method	method	NOUN
ftr-484	1639	55	relying	rely	VERB
ftr-484	1639	56	on	on	ADP
ftr-484	1639	57	bls	bls	ADJ
ftr-484	1639	58	indexes	index	NOUN
ftr-484	1639	59	is	be	AUX
ftr-484	1639	60	not	not	PART
ftr-484	1639	61	subject	subject	ADJ
ftr-484	1639	62	to	to	ADP
ftr-484	1639	63	these	these	DET
ftr-484	1639	64	limitations	limitation	NOUN
ftr-484	1639	65	and	and	CCONJ
ftr-484	1639	66	concerns	concern	NOUN
ftr-484	1639	67	.	.	PUNCT
ftr-484	1640	1	vi	vi	X
ftr-484	1640	2	.	.	PROPN
ftr-484	1640	3	conclusion	conclusion	NOUN
ftr-484	1640	4	the	the	DET
ftr-484	1640	5	current	current	ADJ
ftr-484	1640	6	approach	approach	NOUN
ftr-484	1640	7	to	to	ADP
ftr-484	1640	8	lifo	lifo	NOUN
ftr-484	1640	9	suffers	suffer	VERB
ftr-484	1640	10	from	from	ADP
ftr-484	1640	11	a	a	DET
ftr-484	1640	12	common	common	ADJ
ftr-484	1640	13	problem	problem	NOUN
ftr-484	1640	14	in	in	ADP
ftr-484	1640	15	the	the	DET
ftr-484	1640	16	tax	tax	NOUN
ftr-484	1640	17	law	law	NOUN
ftr-484	1640	18	,	,	PUNCT
ftr-484	1640	19	which	which	PRON
ftr-484	1640	20	is	be	AUX
ftr-484	1640	21	the	the	DET
ftr-484	1640	22	"	"	PUNCT
ftr-484	1640	23	enormous	enormous	ADJ
ftr-484	1640	24	complexity	complexity	NOUN
ftr-484	1640	25	"	"	PUNCT
ftr-484	1640	26	of	of	ADP
ftr-484	1640	27	attempting	attempt	VERB
ftr-484	1640	28	precision.289	precision.289	CCONJ
ftr-484	1640	29	precision	precision	NOUN
ftr-484	1640	30	can	can	AUX
ftr-484	1640	31	increase	increase	VERB
ftr-484	1640	32	equity	equity	NOUN
ftr-484	1640	33	among	among	ADP
ftr-484	1640	34	taxpayers	taxpayer	NOUN
ftr-484	1640	35	,	,	PUNCT
ftr-484	1640	36	and	and	CCONJ
ftr-484	1640	37	thereby	thereby	ADV
ftr-484	1640	38	enhance	enhance	VERB
ftr-484	1640	39	the	the	DET
ftr-484	1640	40	perceived	perceive	VERB
ftr-484	1640	41	fairness	fairness	NOUN
ftr-484	1640	42	of	of	ADP
ftr-484	1640	43	the	the	DET
ftr-484	1640	44	tax	tax	NOUN
ftr-484	1640	45	law	law	NOUN
ftr-484	1640	46	.	.	PUNCT
ftr-484	1641	1	29	29	NUM
ftr-484	1641	2	'	'	PUNCT
ftr-484	1641	3	however	however	ADV
ftr-484	1641	4	,	,	PUNCT
ftr-484	1641	5	precision	precision	NOUN
ftr-484	1641	6	can	can	AUX
ftr-484	1641	7	also	also	ADV
ftr-484	1641	8	impose	impose	VERB
ftr-484	1641	9	heavy	heavy	ADJ
ftr-484	1641	10	burdens	burden	NOUN
ftr-484	1641	11	on	on	ADP
ftr-484	1641	12	taxpayers	taxpayer	NOUN
ftr-484	1641	13	seeking	seek	VERB
ftr-484	1641	14	to	to	PART
ftr-484	1641	15	comply	comply	VERB
ftr-484	1641	16	with	with	ADP
ftr-484	1641	17	the	the	DET
ftr-484	1641	18	law	law	NOUN
ftr-484	1641	19	and	and	CCONJ
ftr-484	1641	20	on	on	ADP
ftr-484	1641	21	government	government	NOUN
ftr-484	1641	22	efforts	effort	NOUN
ftr-484	1641	23	to	to	PART
ftr-484	1641	24	monitor	monitor	VERB
ftr-484	1641	25	that	that	DET
ftr-484	1641	26	compliance.29	compliance.29	NOUN
ftr-484	1641	27	'	'	PART
ftr-484	1641	28	precision	precision	NOUN
ftr-484	1641	29	is	be	AUX
ftr-484	1641	30	an	an	DET
ftr-484	1641	31	illusory	illusory	ADJ
ftr-484	1641	32	goal	goal	NOUN
ftr-484	1641	33	in	in	ADP
ftr-484	1641	34	the	the	DET
ftr-484	1641	35	lifo	lifo	NOUN
ftr-484	1641	36	context	context	NOUN
ftr-484	1641	37	.	.	PUNCT
ftr-484	1642	1	first	first	ADV
ftr-484	1642	2	,	,	PUNCT
ftr-484	1642	3	a	a	DET
ftr-484	1642	4	theoretical	theoretical	ADJ
ftr-484	1642	5	benchmark	benchmark	NOUN
ftr-484	1642	6	for	for	ADP
ftr-484	1642	7	precision	precision	NOUN
ftr-484	1642	8	is	be	AUX
ftr-484	1642	9	difficult	difficult	ADJ
ftr-484	1642	10	to	to	PART
ftr-484	1642	11	define	define	VERB
ftr-484	1642	12	.	.	PUNCT
ftr-484	1643	1	while	while	SCONJ
ftr-484	1643	2	physical	physical	ADJ
ftr-484	1643	3	capital	capital	NOUN
ftr-484	1643	4	maintenance	maintenance	NOUN
ftr-484	1643	5	might	might	AUX
ftr-484	1643	6	appear	appear	VERB
ftr-484	1643	7	to	to	PART
ftr-484	1643	8	provide	provide	VERB
ftr-484	1643	9	such	such	DET
ftr-484	1643	10	a	a	DET
ftr-484	1643	11	benchmark	benchmark	NOUN
ftr-484	1643	12	,	,	PUNCT
ftr-484	1643	13	its	its	PRON
ftr-484	1643	14	usefulness	usefulness	NOUN
ftr-484	1643	15	is	be	AUX
ftr-484	1643	16	286	286	NUM
ftr-484	1643	17	.	.	PUNCT
ftr-484	1644	1	see	see	VERB
ftr-484	1644	2	schneider	schneider	NOUN
ftr-484	1644	3	,	,	PUNCT
ftr-484	1644	4	supra	supra	PROPN
ftr-484	1644	5	note	note	PROPN
ftr-484	1644	6	4	4	NUM
ftr-484	1644	7	,	,	PUNCT
ftr-484	1644	8	§	§	PROPN
ftr-484	1644	9	14.01[3	14.01[3	NUM
ftr-484	1644	10	]	]	PUNCT
ftr-484	1644	11	,	,	PUNCT
ftr-484	1644	12	at	at	ADP
ftr-484	1644	13	14	14	NUM
ftr-484	1644	14	-	-	SYM
ftr-484	1644	15	40	40	NUM
ftr-484	1644	16	(	(	PUNCT
ftr-484	1644	17	noting	note	VERB
ftr-484	1644	18	that	that	SCONJ
ftr-484	1644	19	taxpayers	taxpayer	NOUN
ftr-484	1644	20	who	who	PRON
ftr-484	1644	21	do	do	AUX
ftr-484	1644	22	not	not	PART
ftr-484	1644	23	adopt	adopt	VERB
ftr-484	1644	24	the	the	DET
ftr-484	1644	25	alternative	alternative	ADJ
ftr-484	1644	26	lifo	lifo	NOUN
ftr-484	1644	27	method	method	NOUN
ftr-484	1644	28	will	will	AUX
ftr-484	1644	29	be	be	AUX
ftr-484	1644	30	held	hold	VERB
ftr-484	1644	31	to	to	ADP
ftr-484	1644	32	restrictive	restrictive	ADJ
ftr-484	1644	33	standards	standard	NOUN
ftr-484	1644	34	requiring	require	VERB
ftr-484	1644	35	adjustments	adjustment	NOUN
ftr-484	1644	36	for	for	ADP
ftr-484	1644	37	differences	difference	NOUN
ftr-484	1644	38	in	in	ADP
ftr-484	1644	39	equipment	equipment	NOUN
ftr-484	1644	40	between	between	ADP
ftr-484	1644	41	otherwise	otherwise	ADV
ftr-484	1644	42	similar	similar	ADJ
ftr-484	1644	43	models	model	NOUN
ftr-484	1644	44	)	)	PUNCT
ftr-484	1644	45	.	.	PUNCT
ftr-484	1645	1	287	287	NUM
ftr-484	1645	2	.	.	PUNCT
ftr-484	1646	1	see	see	VERB
ftr-484	1646	2	rev	rev	PROPN
ftr-484	1646	3	.	.	PROPN
ftr-484	1646	4	proc	proc	PROPN
ftr-484	1646	5	.	.	PUNCT
ftr-484	1647	1	92	92	NUM
ftr-484	1647	2	-	-	SYM
ftr-484	1647	3	79	79	NUM
ftr-484	1647	4	,	,	PUNCT
ftr-484	1647	5	1992	1992	NUM
ftr-484	1647	6	-	-	SYM
ftr-484	1647	7	2	2	NUM
ftr-484	1647	8	c.b	c.b	PROPN
ftr-484	1647	9	.	.	PROPN
ftr-484	1647	10	457	457	NUM
ftr-484	1647	11	,	,	PUNCT
ftr-484	1647	12	§	§	PROPN
ftr-484	1647	13	5.01(2	5.01(2	NUM
ftr-484	1647	14	)	)	PUNCT
ftr-484	1647	15	(	(	PUNCT
ftr-484	1647	16	requiring	require	VERB
ftr-484	1647	17	a	a	DET
ftr-484	1647	18	different	different	ADJ
ftr-484	1647	19	method	method	NOUN
ftr-484	1647	20	for	for	ADP
ftr-484	1647	21	parts	part	NOUN
ftr-484	1647	22	&	&	CCONJ
ftr-484	1647	23	used	use	VERB
ftr-484	1647	24	vehicles	vehicle	NOUN
ftr-484	1647	25	)	)	PUNCT
ftr-484	1647	26	.	.	PUNCT
ftr-484	1648	1	288	288	NUM
ftr-484	1648	2	.	.	PUNCT
ftr-484	1649	1	it	it	PRON
ftr-484	1649	2	is	be	AUX
ftr-484	1649	3	interesting	interesting	ADJ
ftr-484	1649	4	to	to	PART
ftr-484	1649	5	note	note	VERB
ftr-484	1649	6	that	that	SCONJ
ftr-484	1649	7	some	some	DET
ftr-484	1649	8	dealers	dealer	NOUN
ftr-484	1649	9	have	have	AUX
ftr-484	1649	10	complained	complain	VERB
ftr-484	1649	11	that	that	SCONJ
ftr-484	1649	12	"	"	PUNCT
ftr-484	1649	13	manufacturers	manufacturer	NOUN
ftr-484	1649	14	sometimes	sometimes	ADV
ftr-484	1649	15	change	change	VERB
ftr-484	1649	16	the	the	DET
ftr-484	1649	17	model	model	NOUN
ftr-484	1649	18	codes	code	NOUN
ftr-484	1649	19	indiscriminately	indiscriminately	ADV
ftr-484	1649	20	,	,	PUNCT
ftr-484	1649	21	thereby	thereby	ADV
ftr-484	1649	22	reducing	reduce	VERB
ftr-484	1649	23	the	the	DET
ftr-484	1649	24	benefit	benefit	NOUN
ftr-484	1649	25	of	of	ADP
ftr-484	1649	26	the	the	DET
ftr-484	1649	27	alm	alm	NOUN
ftr-484	1649	28	.	.	PUNCT
ftr-484	1649	29	"	"	PUNCT
ftr-484	1650	1	schneider	schneider	NOUN
ftr-484	1650	2	,	,	PUNCT
ftr-484	1650	3	supra	supra	PROPN
ftr-484	1650	4	note	note	PROPN
ftr-484	1650	5	4	4	NUM
ftr-484	1650	6	,	,	PUNCT
ftr-484	1650	7	§	§	PROPN
ftr-484	1650	8	14.0113	14.0113	NUM
ftr-484	1650	9	]	]	PUNCT
ftr-484	1650	10	at	at	ADP
ftr-484	1650	11	14	14	NUM
ftr-484	1650	12	-	-	SYM
ftr-484	1650	13	41	41	NUM
ftr-484	1650	14	n.127	n.127	NOUN
ftr-484	1650	15	.	.	PUNCT
ftr-484	1651	1	other	other	ADJ
ftr-484	1651	2	factors	factor	NOUN
ftr-484	1651	3	,	,	PUNCT
ftr-484	1651	4	such	such	ADJ
ftr-484	1651	5	as	as	ADP
ftr-484	1651	6	marketing	marketing	NOUN
ftr-484	1651	7	and	and	CCONJ
ftr-484	1651	8	consumer	consumer	NOUN
ftr-484	1651	9	demands	demand	NOUN
ftr-484	1651	10	,	,	PUNCT
ftr-484	1651	11	may	may	AUX
ftr-484	1651	12	thus	thus	ADV
ftr-484	1651	13	affect	affect	VERB
ftr-484	1651	14	the	the	DET
ftr-484	1651	15	assignment	assignment	NOUN
ftr-484	1651	16	of	of	ADP
ftr-484	1651	17	model	model	NOUN
ftr-484	1651	18	numbers	number	NOUN
ftr-484	1651	19	more	more	ADJ
ftr-484	1651	20	than	than	ADP
ftr-484	1651	21	the	the	DET
ftr-484	1651	22	tax	tax	NOUN
ftr-484	1651	23	designs	design	NOUN
ftr-484	1651	24	of	of	ADP
ftr-484	1651	25	the	the	DET
ftr-484	1651	26	dealers	dealer	NOUN
ftr-484	1651	27	.	.	PUNCT
ftr-484	1652	1	289	289	NUM
ftr-484	1652	2	.	.	PUNCT
ftr-484	1653	1	see	see	VERB
ftr-484	1653	2	hal	hal	PROPN
ftr-484	1653	3	gann	gann	PROPN
ftr-484	1653	4	&	&	CCONJ
ftr-484	1653	5	roy	roy	PROPN
ftr-484	1653	6	strowd	strowd	PROPN
ftr-484	1653	7	,	,	PUNCT
ftr-484	1653	8	the	the	DET
ftr-484	1653	9	enormous	enormous	ADJ
ftr-484	1653	10	complexity	complexity	NOUN
ftr-484	1653	11	of	of	ADP
ftr-484	1653	12	being	be	AUX
ftr-484	1653	13	fair	fair	ADJ
ftr-484	1653	14	,	,	PUNCT
ftr-484	1653	15	95	95	NUM
ftr-484	1653	16	tax	tax	NOUN
ftr-484	1653	17	notes	note	NOUN
ftr-484	1653	18	int'l	int'l	ADP
ftr-484	1653	19	52	52	NUM
ftr-484	1653	20	-	-	SYM
ftr-484	1653	21	12	12	NUM
ftr-484	1653	22	(	(	PUNCT
ftr-484	1653	23	mar	mar	PROPN
ftr-484	1653	24	.	.	PROPN
ftr-484	1653	25	17	17	NUM
ftr-484	1653	26	,	,	PUNCT
ftr-484	1653	27	1995	1995	NUM
ftr-484	1653	28	)	)	PUNCT
ftr-484	1653	29	(	(	PUNCT
ftr-484	1653	30	"	"	PUNCT
ftr-484	1653	31	[	[	X
ftr-484	1653	32	t]he	t]he	ADV
ftr-484	1653	33	principal	principal	ADJ
ftr-484	1653	34	cause	cause	NOUN
ftr-484	1653	35	of	of	ADP
ftr-484	1653	36	complexity	complexity	NOUN
ftr-484	1653	37	[	[	X
ftr-484	1653	38	in	in	ADP
ftr-484	1653	39	the	the	DET
ftr-484	1653	40	tax	tax	NOUN
ftr-484	1653	41	law	law	NOUN
ftr-484	1653	42	]	]	PUNCT
ftr-484	1653	43	is	be	AUX
ftr-484	1653	44	the	the	DET
ftr-484	1653	45	desire	desire	NOUN
ftr-484	1653	46	to	to	PART
ftr-484	1653	47	measure	measure	VERB
ftr-484	1653	48	taxpayers	taxpayer	NOUN
ftr-484	1653	49	'	'	PART
ftr-484	1653	50	liabilities	liability	NOUN
ftr-484	1653	51	with	with	ADP
ftr-484	1653	52	ever	ever	ADV
ftr-484	1653	53	-	-	PUNCT
ftr-484	1653	54	greater	great	ADJ
ftr-484	1653	55	precision	precision	NOUN
ftr-484	1653	56	.	.	PUNCT
ftr-484	1654	1	"	"	PUNCT
ftr-484	1654	2	)	)	PUNCT
ftr-484	1654	3	.	.	PUNCT
ftr-484	1655	1	290	290	NUM
ftr-484	1655	2	.	.	PUNCT
ftr-484	1656	1	i	i	PRON
ftr-484	1656	2	d.	d.	PROPN
ftr-484	1656	3	these	these	DET
ftr-484	1656	4	authors	author	NOUN
ftr-484	1656	5	also	also	ADV
ftr-484	1656	6	suggest	suggest	VERB
ftr-484	1656	7	that	that	SCONJ
ftr-484	1656	8	precision	precision	NOUN
ftr-484	1656	9	can	can	AUX
ftr-484	1656	10	raise	raise	VERB
ftr-484	1656	11	revenue	revenue	NOUN
ftr-484	1656	12	without	without	ADP
ftr-484	1656	13	raising	raise	VERB
ftr-484	1656	14	tax	tax	NOUN
ftr-484	1656	15	rates	rate	NOUN
ftr-484	1656	16	.	.	PUNCT
ftr-484	1657	1	however	however	ADV
ftr-484	1657	2	,	,	PUNCT
ftr-484	1657	3	this	this	DET
ftr-484	1657	4	suggestion	suggestion	NOUN
ftr-484	1657	5	assumes	assume	VERB
ftr-484	1657	6	that	that	SCONJ
ftr-484	1657	7	precision	precision	NOUN
ftr-484	1657	8	unilaterally	unilaterally	ADV
ftr-484	1657	9	favors	favor	VERB
ftr-484	1657	10	the	the	DET
ftr-484	1657	11	government	government	NOUN
ftr-484	1657	12	,	,	PUNCT
ftr-484	1657	13	which	which	PRON
ftr-484	1657	14	is	be	AUX
ftr-484	1657	15	often	often	ADV
ftr-484	1657	16	not	not	PART
ftr-484	1657	17	the	the	DET
ftr-484	1657	18	case	case	NOUN
ftr-484	1657	19	.	.	PUNCT
ftr-484	1658	1	291	291	NUM
ftr-484	1658	2	.	.	PUNCT
ftr-484	1659	1	see	see	VERB
ftr-484	1659	2	i	i	PRON
ftr-484	1659	3	d.	d.	PROPN
ftr-484	1660	1	[	[	X
ftr-484	1660	2	vol	vol	X
ftr-484	1660	3	2:10	2:10	NUM
ftr-484	1660	4	denystifying	denystifye	VERB
ftr-484	1660	5	lifo	lifo	NOUN
ftr-484	1660	6	limited	limit	VERB
ftr-484	1660	7	by	by	ADP
ftr-484	1660	8	the	the	DET
ftr-484	1660	9	complexity	complexity	NOUN
ftr-484	1660	10	of	of	ADP
ftr-484	1660	11	formulating	formulate	VERB
ftr-484	1660	12	a	a	DET
ftr-484	1660	13	measure	measure	NOUN
ftr-484	1660	14	of	of	ADP
ftr-484	1660	15	changing	change	VERB
ftr-484	1660	16	physical	physical	ADJ
ftr-484	1660	17	capital	capital	NOUN
ftr-484	1660	18	that	that	PRON
ftr-484	1660	19	is	be	AUX
ftr-484	1660	20	truly	truly	ADV
ftr-484	1660	21	comparable	comparable	ADJ
ftr-484	1660	22	from	from	ADP
ftr-484	1660	23	period	period	NOUN
ftr-484	1660	24	to	to	ADP
ftr-484	1660	25	period	period	NOUN
ftr-484	1660	26	.	.	PUNCT
ftr-484	1661	1	second	second	ADJ
ftr-484	1661	2	,	,	PUNCT
ftr-484	1661	3	even	even	ADV
ftr-484	1661	4	if	if	SCONJ
ftr-484	1661	5	a	a	DET
ftr-484	1661	6	theoretically	theoretically	ADV
ftr-484	1661	7	precise	precise	ADJ
ftr-484	1661	8	method	method	NOUN
ftr-484	1661	9	could	could	AUX
ftr-484	1661	10	be	be	AUX
ftr-484	1661	11	identified	identify	VERB
ftr-484	1661	12	,	,	PUNCT
ftr-484	1661	13	the	the	DET
ftr-484	1661	14	lifo	lifo	NOUN
ftr-484	1661	15	method	method	NOUN
ftr-484	1661	16	relies	rely	VERB
ftr-484	1661	17	heavily	heavily	ADV
ftr-484	1661	18	on	on	ADP
ftr-484	1661	19	the	the	DET
ftr-484	1661	20	accounting	accounting	NOUN
ftr-484	1661	21	information	information	NOUN
ftr-484	1661	22	available	available	ADJ
ftr-484	1661	23	to	to	ADP
ftr-484	1661	24	the	the	DET
ftr-484	1661	25	taxpayer	taxpayer	NOUN
ftr-484	1661	26	,	,	PUNCT
ftr-484	1661	27	which	which	PRON
ftr-484	1661	28	must	must	AUX
ftr-484	1661	29	accommodate	accommodate	VERB
ftr-484	1661	30	practical	practical	ADJ
ftr-484	1661	31	needs	need	NOUN
ftr-484	1661	32	.	.	PUNCT
ftr-484	1662	1	as	as	SCONJ
ftr-484	1662	2	one	one	NUM
ftr-484	1662	3	accounting	accounting	NOUN
ftr-484	1662	4	theorist	theorist	NOUN
ftr-484	1662	5	has	have	AUX
ftr-484	1662	6	observed	observe	VERB
ftr-484	1662	7	,	,	PUNCT
ftr-484	1662	8	accounting	accounting	NOUN
ftr-484	1662	9	practices	practice	NOUN
ftr-484	1662	10	are	be	AUX
ftr-484	1662	11	the	the	DET
ftr-484	1662	12	accountant	accountant	NOUN
ftr-484	1662	13	's	's	PART
ftr-484	1662	14	instruments	instrument	NOUN
ftr-484	1662	15	for	for	ADP
ftr-484	1662	16	measurement	measurement	NOUN
ftr-484	1662	17	and	and	CCONJ
ftr-484	1662	18	communication	communication	NOUN
ftr-484	1662	19	.	.	PUNCT
ftr-484	1663	1	some	some	DET
ftr-484	1663	2	practices	practice	NOUN
ftr-484	1663	3	attain	attain	VERB
ftr-484	1663	4	general	general	ADJ
ftr-484	1663	5	acceptance	acceptance	NOUN
ftr-484	1663	6	because	because	SCONJ
ftr-484	1663	7	they	they	PRON
ftr-484	1663	8	enhance	enhance	VERB
ftr-484	1663	9	the	the	DET
ftr-484	1663	10	accuracy	accuracy	NOUN
ftr-484	1663	11	of	of	ADP
ftr-484	1663	12	measurement	measurement	NOUN
ftr-484	1663	13	or	or	CCONJ
ftr-484	1663	14	reduce	reduce	VERB
ftr-484	1663	15	equivocation	equivocation	NOUN
ftr-484	1663	16	in	in	ADP
ftr-484	1663	17	the	the	DET
ftr-484	1663	18	information	information	NOUN
ftr-484	1663	19	presented	present	VERB
ftr-484	1663	20	.	.	PUNCT
ftr-484	1664	1	others	other	NOUN
ftr-484	1664	2	are	be	AUX
ftr-484	1664	3	dictated	dictate	VERB
ftr-484	1664	4	by	by	ADP
ftr-484	1664	5	the	the	DET
ftr-484	1664	6	structure	structure	NOUN
ftr-484	1664	7	of	of	ADP
ftr-484	1664	8	particular	particular	ADJ
ftr-484	1664	9	environments	environment	NOUN
ftr-484	1664	10	.	.	PUNCT
ftr-484	1665	1	all	all	PRON
ftr-484	1665	2	may	may	AUX
ftr-484	1665	3	reflect	reflect	VERB
ftr-484	1665	4	,	,	PUNCT
ftr-484	1665	5	to	to	ADP
ftr-484	1665	6	some	some	DET
ftr-484	1665	7	extent	extent	NOUN
ftr-484	1665	8	,	,	PUNCT
ftr-484	1665	9	the	the	DET
ftr-484	1665	10	demands	demand	NOUN
ftr-484	1665	11	of	of	ADP
ftr-484	1665	12	practicality	practicality	NOUN
ftr-484	1665	13	,	,	PUNCT
ftr-484	1665	14	expediency	expediency	NOUN
ftr-484	1665	15	,	,	PUNCT
ftr-484	1665	16	technical	technical	ADJ
ftr-484	1665	17	and	and	CCONJ
ftr-484	1665	18	economic	economic	ADJ
ftr-484	1665	19	necessity	necessity	NOUN
ftr-484	1665	20	,	,	PUNCT
ftr-484	1665	21	compromise	compromise	NOUN
ftr-484	1665	22	,	,	PUNCT
ftr-484	1665	23	and	and	CCONJ
ftr-484	1665	24	diverse	diverse	VERB
ftr-484	1665	25	other	other	ADJ
ftr-484	1665	26	influences	influence	NOUN
ftr-484	1665	27	.	.	PUNCT
ftr-484	1665	28	'	'	PUNCT
ftr-484	1666	1	as	as	SCONJ
ftr-484	1666	2	this	this	DET
ftr-484	1666	3	theorist	theorist	NOUN
ftr-484	1666	4	pointed	point	VERB
ftr-484	1666	5	out	out	ADP
ftr-484	1666	6	,	,	PUNCT
ftr-484	1666	7	"	"	PUNCT
ftr-484	1666	8	[	[	X
ftr-484	1666	9	t]he	t]he	ADV
ftr-484	1666	10	[	[	X
ftr-484	1666	11	lifo	lifo	NOUN
ftr-484	1666	12	]	]	X
ftr-484	1666	13	measurement	measurement	NOUN
ftr-484	1666	14	,	,	PUNCT
ftr-484	1666	15	accomplished	accomplish	VERB
ftr-484	1666	16	by	by	ADP
ftr-484	1666	17	any	any	DET
ftr-484	1666	18	technique	technique	NOUN
ftr-484	1666	19	,	,	PUNCT
ftr-484	1666	20	approaches	approach	VERB
ftr-484	1666	21	only	only	ADV
ftr-484	1666	22	imperfectly	imperfectly	ADV
ftr-484	1666	23	a	a	DET
ftr-484	1666	24	successful	successful	ADJ
ftr-484	1666	25	matching	matching	NOUN
ftr-484	1666	26	of	of	ADP
ftr-484	1666	27	current	current	ADJ
ftr-484	1666	28	inventory	inventory	NOUN
ftr-484	1666	29	cost	cost	NOUN
ftr-484	1666	30	expirations	expiration	NOUN
ftr-484	1666	31	against	against	ADP
ftr-484	1666	32	revenue	revenue	NOUN
ftr-484	1666	33	.	.	PUNCT
ftr-484	1666	34	"	"	PUNCT
ftr-484	1667	1	93	93	NUM
ftr-484	1667	2	neither	neither	CCONJ
ftr-484	1667	3	the	the	DET
ftr-484	1667	4	code	code	NOUN
ftr-484	1667	5	nor	nor	CCONJ
ftr-484	1667	6	the	the	DET
ftr-484	1667	7	regulations	regulation	NOUN
ftr-484	1667	8	establish	establish	VERB
ftr-484	1667	9	a	a	DET
ftr-484	1667	10	particular	particular	ADJ
ftr-484	1667	11	method	method	NOUN
ftr-484	1667	12	as	as	ADP
ftr-484	1667	13	a	a	DET
ftr-484	1667	14	benchmark	benchmark	NOUN
ftr-484	1667	15	,	,	PUNCT
ftr-484	1667	16	which	which	PRON
ftr-484	1667	17	should	should	AUX
ftr-484	1667	18	counsel	counsel	VERB
ftr-484	1667	19	hesitation	hesitation	NOUN
ftr-484	1667	20	in	in	ADP
ftr-484	1667	21	determining	determine	VERB
ftr-484	1667	22	that	that	SCONJ
ftr-484	1667	23	any	any	DET
ftr-484	1667	24	method	method	NOUN
ftr-484	1667	25	fails	fail	VERB
ftr-484	1667	26	to	to	PART
ftr-484	1667	27	clearly	clearly	ADV
ftr-484	1667	28	reflect	reflect	VERB
ftr-484	1667	29	income	income	NOUN
ftr-484	1667	30	based	base	VERB
ftr-484	1667	31	on	on	ADP
ftr-484	1667	32	differences	difference	NOUN
ftr-484	1667	33	in	in	ADP
ftr-484	1667	34	results	result	NOUN
ftr-484	1667	35	between	between	ADP
ftr-484	1667	36	methods	method	NOUN
ftr-484	1667	37	.	.	PUNCT
ftr-484	1668	1	external	external	ADJ
ftr-484	1668	2	indexes	index	NOUN
ftr-484	1668	3	have	have	VERB
ftr-484	1668	4	the	the	DET
ftr-484	1668	5	potential	potential	NOUN
ftr-484	1668	6	to	to	PART
ftr-484	1668	7	demystify	demystify	VERB
ftr-484	1668	8	lifo	lifo	NOUN
ftr-484	1668	9	by	by	ADP
ftr-484	1668	10	avoiding	avoid	VERB
ftr-484	1668	11	the	the	DET
ftr-484	1668	12	indeterminacy	indeterminacy	NOUN
ftr-484	1668	13	inherent	inherent	ADJ
ftr-484	1668	14	in	in	ADP
ftr-484	1668	15	an	an	DET
ftr-484	1668	16	internal	internal	ADJ
ftr-484	1668	17	index	index	NOUN
ftr-484	1668	18	computation	computation	NOUN
ftr-484	1668	19	.	.	PUNCT
ftr-484	1669	1	an	an	DET
ftr-484	1669	2	external	external	ADJ
ftr-484	1669	3	indexing	indexing	NOUN
ftr-484	1669	4	method	method	NOUN
ftr-484	1669	5	shifts	shift	NOUN
ftr-484	1669	6	the	the	DET
ftr-484	1669	7	resolution	resolution	NOUN
ftr-484	1669	8	of	of	ADP
ftr-484	1669	9	difficult	difficult	ADJ
ftr-484	1669	10	issues	issue	NOUN
ftr-484	1669	11	created	create	VERB
ftr-484	1669	12	by	by	ADP
ftr-484	1669	13	changing	change	VERB
ftr-484	1669	14	technology	technology	NOUN
ftr-484	1669	15	and	and	CCONJ
ftr-484	1669	16	item	item	NOUN
ftr-484	1669	17	content	content	NOUN
ftr-484	1669	18	to	to	ADP
ftr-484	1669	19	the	the	DET
ftr-484	1669	20	government	government	NOUN
ftr-484	1669	21	agency	agency	NOUN
ftr-484	1669	22	generating	generate	VERB
ftr-484	1669	23	the	the	DET
ftr-484	1669	24	indexes	index	NOUN
ftr-484	1669	25	,	,	PUNCT
ftr-484	1669	26	which	which	PRON
ftr-484	1669	27	should	should	AUX
ftr-484	1669	28	increase	increase	VERB
ftr-484	1669	29	consistency	consistency	NOUN
ftr-484	1669	30	in	in	ADP
ftr-484	1669	31	the	the	DET
ftr-484	1669	32	measure	measure	NOUN
ftr-484	1669	33	of	of	ADP
ftr-484	1669	34	inflation	inflation	NOUN
ftr-484	1669	35	applied	apply	VERB
ftr-484	1669	36	in	in	ADP
ftr-484	1669	37	lifo	lifo	NOUN
ftr-484	1669	38	computations	computation	NOUN
ftr-484	1669	39	.	.	PUNCT
ftr-484	1670	1	if	if	SCONJ
ftr-484	1670	2	policymakers	policymaker	NOUN
ftr-484	1670	3	are	be	AUX
ftr-484	1670	4	able	able	ADJ
ftr-484	1670	5	to	to	PART
ftr-484	1670	6	avoid	avoid	VERB
ftr-484	1670	7	the	the	DET
ftr-484	1670	8	tendency	tendency	NOUN
ftr-484	1670	9	toward	toward	ADP
ftr-484	1670	10	precision	precision	NOUN
ftr-484	1670	11	,	,	PUNCT
ftr-484	1670	12	which	which	PRON
ftr-484	1670	13	manifests	manifest	VERB
ftr-484	1670	14	itself	itself	PRON
ftr-484	1670	15	in	in	ADP
ftr-484	1670	16	the	the	DET
ftr-484	1670	17	multiplicity	multiplicity	NOUN
ftr-484	1670	18	of	of	ADP
ftr-484	1670	19	indexes	index	NOUN
ftr-484	1670	20	and	and	CCONJ
ftr-484	1670	21	complex	complex	ADJ
ftr-484	1670	22	cost	cost	NOUN
ftr-484	1670	23	adjustments	adjustment	NOUN
ftr-484	1670	24	,	,	PUNCT
ftr-484	1670	25	such	such	DET
ftr-484	1670	26	a	a	DET
ftr-484	1670	27	method	method	NOUN
ftr-484	1670	28	should	should	AUX
ftr-484	1670	29	also	also	ADV
ftr-484	1670	30	reduce	reduce	VERB
ftr-484	1670	31	tax	tax	NOUN
ftr-484	1670	32	administration	administration	NOUN
ftr-484	1670	33	burdens	burden	NOUN
ftr-484	1670	34	for	for	ADP
ftr-484	1670	35	taxpayers	taxpayer	NOUN
ftr-484	1670	36	and	and	CCONJ
ftr-484	1670	37	the	the	DET
ftr-484	1670	38	government	government	NOUN
ftr-484	1670	39	,	,	PUNCT
ftr-484	1670	40	providing	provide	VERB
ftr-484	1670	41	meaningful	meaningful	ADJ
ftr-484	1670	42	simplification	simplification	NOUN
ftr-484	1670	43	in	in	ADP
ftr-484	1670	44	an	an	DET
ftr-484	1670	45	exceedingly	exceedingly	ADV
ftr-484	1670	46	complex	complex	ADJ
ftr-484	1670	47	area	area	NOUN
ftr-484	1670	48	of	of	ADP
ftr-484	1670	49	law	law	NOUN
ftr-484	1670	50	.	.	PUNCT
ftr-484	1671	1	292	292	NUM
ftr-484	1671	2	.	.	PUNCT
ftr-484	1671	3	peter	peter	PROPN
ftr-484	1671	4	a.	a.	PROPN
ftr-484	1671	5	firmin	firmin	PROPN
ftr-484	1671	6	,	,	PUNCT
ftr-484	1671	7	dollar	dollar	NOUN
ftr-484	1671	8	-	-	PUNCT
ftr-484	1671	9	value	value	NOUN
ftr-484	1671	10	lifo	lifo	NOUN
ftr-484	1671	11	:	:	PUNCT
ftr-484	1671	12	legitimate	legitimate	ADJ
ftr-484	1671	13	or	or	CCONJ
ftr-484	1671	14	not	not	PART
ftr-484	1671	15	?	?	PUNCT
ftr-484	1672	1	38	38	NUM
ftr-484	1672	2	acct	acct	NOUN
ftr-484	1672	3	.	.	PUNCT
ftr-484	1673	1	rev	rev	PROPN
ftr-484	1673	2	.	.	PROPN
ftr-484	1673	3	270	270	NUM
ftr-484	1673	4	,	,	PUNCT
ftr-484	1673	5	270	270	NUM
ftr-484	1673	6	(	(	PUNCT
ftr-484	1673	7	1963	1963	NUM
ftr-484	1673	8	)	)	PUNCT
ftr-484	1673	9	.	.	PUNCT
ftr-484	1674	1	293	293	NUM
ftr-484	1674	2	.	.	PUNCT
ftr-484	1675	1	i	i	PRON
ftr-484	1675	2	d.	d.	PROPN
ftr-484	1675	3	at	at	ADP
ftr-484	1675	4	276	276	NUM
ftr-484	1675	5	-	-	SYM
ftr-484	1675	6	77	77	NUM
ftr-484	1675	7	.	.	PUNCT
ftr-484	1675	8	19951	19951	NUM