7 Installment sales and accrued revenues are subtracted from pretax accounting income (GAAP income) when figuring taxable income because 1 point We must reverse the revenue amounts that are part of pretax accounting income (GAAP income) in order to align it with taxable income, since those amounts were not included in taxable income. None of these choices are correct. We deduct them from pretax accounting income because they were deducted on the tax return. Installment sales and accrued revenue are not subtracted from pretax accounting income, they are added to it