Match Each of the Following Terms with the Appropriate Description

question 129

Multiple Choice

Match each of the following terms with the appropriate description in the state income tax formula. Apply the
UDITPA rules in your responses.
-Federal depreciation deduction in excess of state amount.

• A)Addition modification
• B)Subtraction modification
• C)No modification

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Definitions:

Ancestral Rockies

Refers to a mountain range that existed in the western United States during the late Paleozoic era, before the formation of the modern Rocky Mountains.

Island Arcs

A curved chain of volcanic islands located at a tectonic plate boundary, typically with a deep ocean trench on the convex side.

Orogeny

The process of mountain formation, especially by the folding and faulting of the Earth's crust, typically as a result of the collision of tectonic plates.

Tectonic Activity

The movement and behavior of the Earth's lithosphere, including the processes of plate tectonics that lead to earthquakes, volcanic eruptions, and the creation of mountain ranges.