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In 1967,an amendment to Canada's Immigration Act introduced the points system.Points were awarded for all of the following EXCEPT which?
Estimated Warranty Liability
A financial provision for the expected future costs of repairing or replacing products under warranty.
Warranty Expense
Costs that a company expects to incur under its product warranty promises for repairing or replacing defective products sold.
Employer's Payroll Taxes Expenses
Employer's payroll taxes expenses refer to the taxes that employers are required to pay on behalf of their employees, including social security, Medicare taxes, and federal and state unemployment taxes.
FICA Tax
Federal Insurance Contributions Act tax, a U.S. payroll tax deducted to fund the Social Security and Medicare programs.
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