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During 2 0 1 1 , a construction company changed from the completed - contract method to the percentageof - completion method for accounting purposes

During 2011, a construction company changed from the completed-contract method to the percentageof-completion method for accounting purposes but not for tax purposes. Gross profit figures under both methods for the past three years appear below:
\table[[2009,Completed-Contract,Percentage-of-Completion],[2010,$475,000,800,000],[2011,625,000,950,000],[,700,000,1,050,000
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