| Typicality: | 0.427 |
| Saliency: | 0.414 |
| to its capital accounts | 6 | transitive-object |
| based on this guidance | 4 | other |
| taxpayer → make → adjustment | 19 |
| taxpayer → have → adjustment | 3 |
| taxpayer → enter → adjustment | 3 |
| negative | neutral | positive |
| 0.154 | 0.773 | 0.073 |
| Raw frequency | 25 |
| Normalized frequency | 0.414 |
| Modifier score | 0.500 |
| Perplexity | 328.640 |