Depreciation

a. The deferred tax consequence related to income which would arise by recognizing (i) the amount by which the base value of raised breeding livestock (as recorded on the accrual adjusted balance sheet and accrual adjusted income statement) exceeds their tax basis; and/or (ii) the amount by which notes receivable related to installment sales (as recorded on the accrual adjusted balance sheet and accrual adjusted income statement) exceeds their tax basis. (II-21)

Authorization Path: 2.2.5.2.43.1