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Which of the following is NOT a level of system?
Prepaid Workers' Compensation
An asset account that represents payments made in advance for workers' compensation insurance coverages.
Workers' Compensation Insurance Expense
The cost incurred by employers to provide insurance that covers employees' injuries or illnesses related to work.
Payroll Tax Deductions
Amounts withheld from an employee's wages by an employer for taxes, including federal and state income tax and FICA taxes.
FUTA Tax Credit
A credit against Federal Unemployment Tax Act (FUTA) tax liability that employers can claim for amounts paid into state unemployment funds.
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