FIN 48 presents a two-step process for evaluating a tax position.FIN48提出了壹種用於評價稅務狀況的兩步法過程。 The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, based on the technical merits of the position. 第壹步是根據稅務狀況的技術特點確定，是否有可能壹種稅務狀況將持續到考核時。The second step is to measure the benefit to be recorded from tax positions that meet the more likely than not recognition threshold, by determining the largest amount of tax benefit that is greater than 50 percent likely of being realized upon ultimate settlement, and recognizing that amount in the financial statements. 第二步是通過確定最大稅務優惠量（在最終結算時可能實現的、超過50%的）來量度由滿足可能識別閾值的稅務狀況所記錄到的利益。At the date of adoption, and as of December 31, 2009, the Company does not have a liability for unrecognized tax benefits. 在采納之日起到2009年12月31日，本公司對未被承認的稅務優惠沒有責任