Complete the following table, indicating whether the item is an example of IPE from a transaction process and explain why or why not in some level of detail.

Item	IPE?	Why or why not?
Accounts receivable listing
Inventory rollforward
A listing of invoices paid to suppliers
An investment account end-of-year statement
The reconciliation of book to tax income tax differences for the current year
The write-off of accounts receivable
The write-off of obsolete inventory
A payroll exception report prepared by ADP
A report containing new vendors approved by the purchasing department
An unpaid vendor invoice
A list of product liability claims from customers
The allocation of overhead to various products in production
Warranty conditions provided to customers on sales contracts
The bank reconciliation prepared by the Companys bank