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Appendix3
Sales-Based Accuracy Analysis for the KFS Division
KFS DIVISION - RETAILERS' METHOD
Sales-Allocated Difference As
Sales- Annual Shrinkage Percent Of
Allocated Actual KFS Minus Actual Annual Sales-
Annual Annual Tax KFS Annual Tax Allocated
Year Shrinkage Shrinkage Shrinkage Shrinkage
1984 $16,730,176 $16,152,686 $577,491 3.5%
1985 12,480,853 13,803,649 -1,322,796 -10.6%
1986 18,828,725 16,674,582 2,154,143 11.4%
1987 14,965,650 15,920,349 -954,699 -6.4%
1988 11,573,159 10,415,192 1,157,967 10.0%
1989 18,949,137 17,067,966 1,881,170 9.9%
1990 23,781,623 24,735,994 -954,371 -4.0%
1991 28,082,463 28,014,682 67,781 0.2%
1984- 145,391,786 142,785,100 2,606,686 1.8%
1991
KFS DIVISION - RESPONDENT'S METHOD
Sales-Allocated Difference As
Sales- Annual Shrinkage Percent Of
Allocated Minus Shrinkage Annual Sales-
Annual IRS Based on IRS Allocated
Year Shrinkage Method Method Shrinkage
1984 $16,730,176 $16,719,232 $10,944 0.1%
1985 12,480,853 13,166,875 -686,022 -5.5%
1986 18,828,725 16,541,601 2,287,124 12.1%
1987 14,965,650 15,066,016 -100,366 -0.7%
1988 11,573,159 9,763,096 1,810,063 15.6%
1989 18,949,137 16,497,880 2,451,257 12.9%
1990 23,781,623 24,409,148 -627,526 -2.6%
1991 28,082,463 26,868,966 1,213,498 4.3%
1984- 145,391,786 139,032,814 6,358,972 4.4%
1991
3 These tables contain a few immaterial computational errors.
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