Exhibit 13

question 5

Multiple Choice

Exhibit 13.5 A police chief wants to determine if crime rates are different for four different areas of the city (East(1) ,West(2) ,North(3) ,and South(4) sides) ,and obtains data on the number of crimes per day in each area.The one-way ANOVA table and Tukey's confidence intervals are shown below. Refer to Exhibit 13.5.The degrees of freedom for the hypothesis test are:

• A)4,20
• B)3,23
• C)3,20
• D)4,23

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Definitions:

Valuation Allowance

A contra-account used to reduce the carrying value of deferred tax assets if it is more likely than not that some portion will not be realized.

U.S. GAAP

Generally Accepted Accounting Principles as practiced in the United States, a framework of accounting standards, principles, and procedures.

Reversing Temporary Difference

A temporary difference that will result in deductible amounts in future years, affecting taxable income.

Originating Temporary Difference

An originating temporary difference in accounting refers to the initial differences between the book value of an asset or liability and its tax base, which will result in taxable or deductible amounts in the future.