表格1以當前美元提供刺激這些公司賬面收入的數據,並使用可與Talisman數字相比的稅務收入估計作為開始。為了分析稅務允許的折舊費與賬目的折舊費之間的差異所造成的影響，
表格1借鑒的是經濟分析局（BEA）用於衡量稅務計提的折舊和經濟性折舊之間差異的折舊調整估計。這種對差異作綜合衡量的標準是基於那些資產超過2,5億元公司的部分折舊費按比例縮放而得。
To the degree that economic depreciation is not representative of depreciation associated with historic cost accounting, and to the degree that this link between accounting and economic depreciation has become more tenuous over time given the changing nature of assets, the evidence in Table 1 likely understates the impact associated with gaps between tax and accounting notions of depreciation. Similarly, Table 1 captures the discrepancy between income earned by U.S. corporations operating abroad and the income that is repatriated from BEA data on capital flows. Finally, Table 1 provides data from Execucomp on the aggregate level of option exercises by employees, which is discussed in greater detail below. These data are available only for years subsequent to 1992. Tax income from 1999 and 2000 is not yet available but is presumed to stay at 1998 levels to facilitate a baseline comparison for 1999 and 2000.
鑒於經濟性折舊不足以代表與歷史成本核算聯系的折舊，而且由於資產性質的變化，這種聯系會隨著時間的推移而更加脆弱，因此，表格1中的證據可能低估了稅務折舊與會計概念的折舊之間的差距所造成的影響。同樣的，表格1也根據BEA的資本流動數據，記錄了在國外經營的美國公司所賺取的收入與遣返回國的收入之間的差異。最後，表格1提供來源於ExecuComp資料庫的員工行使股票期權總體水平的數據，這將會在下面更詳細的討論。只有1992年以後的數據得以提供。目前尚無法獲得1999 和2000年的稅務收入的數據，但據推測是特意要截止於1998年，以便作為1999年和2000年進行對比的基線。
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