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Deferred tax liability related to depreciation difference $37, 400 Deferred tax asset related to warranty liability 60, 000 Deferred tax liability related to revenue recognition

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Deferred tax liability related to depreciation difference $37, 400 Deferred tax asset related to warranty liability 60, 000 Deferred tax liability related to revenue recognition 93, 800 Deferred tax asset related to litigation accruals 28, 500 Indicate how these balances would be presented in Blue's December 31, 2017, balance sheet

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