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Dr. Bates determined that the accounting system utilized by
Florida Choice produced, in the aggregate, a net underestimate
for the years 1984 through 1988 of 3.9 percent of sales-based
taxable year shrinkage and 2.9 percent of time-based taxable year
shrinkage. He determined that respondent's method produced a net
underestimate of 6.1 percent of sales-based taxable year
shrinkage and 5.2 percent of time-based taxable year shrinkage.
Dr. Bates determined that the maximum error under respondent’s
method was 20.2 percent of sales-based taxable year shrinkage and
20.5 percent of time-based taxable year shrinkage (compared to
12.3 percent and 14.0 percent, respectively, under the system
utilized by Florida Choice). He concludes that respondent’s
method is less accurate than that used by Florida Choice.
Dr. Bates determined that the accounting system utilized by
Superx produced, in the aggregate, a net underestimate for the
years 1983 through 1985 of 4.7 percent of sales-based taxable
year shrinkage and 4.5 percent of time-based taxable year
shrinkage. He determined that respondent's method produced a net
underestimate of 7.1 percent of sales-based taxable year
shrinkage and 6.8 percent of time-based taxable year shrinkage.
Dr. Bates determined that the maximum error under respondent’s
method was 9.4 percent of sales-based taxable year shrinkage and
9.8 percent of time-based taxable year shrinkage (compared to 6.1
percent and 5.4 percent, respectively, under the system utilized
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