Of the values reported for Deere and CNH in the third table, Fiscal 2012 which value or values stand out as significantly different for 2012 when comparing As reported and As if FIFO? Explain why those numbers are so different.

Fiscal 2012	Deere & Company		CNH Global
	As Reported	As if FIFO	As Reported
Common size COGS	25,007.8/33,500.9 = 74.63%	25,072.8/33,500.9 = 74.84%	15,566/19,427 = 80.13%
Net Income	3,064.7	3,019.45	888.0
Growth in Net Income	3,064.7-2,799.9/2,799.9=9.46%	3019.45-2857.1/2857.1=5.68%	888-448/448=98.21%
Common-size Net Income	3,064.7/33,500.9=9.15%	3,019.45/33,500.9=9.01%	888/19,427=4.57%
Total Assets	56,265.8	57,686.8	35,426.0
Inventory	5,170.0	6,591.0	3,734.0
Common-size Inventory	5,170/56,265.8=9.19%	6,591/57,686.9=11.43%	3,734/35,426=10.54%