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f. The major temporary differences that gave rise to a deferred income tax liability under the new Mexican accounting <br />principles Bulletin D-4 were as follows: <br />December 31, December 31, <br />2001 2000 <br />Deferred tax asset: <br />Liability Provisions Ps. 23,363 Ps. 48,456 <br />Tax losses from prior years 82,694 14.282 <br />Advances from customers 27,619 2o,636 <br />Asset tax paid in prior years 8,400 17,296 <br />142,076 loo,670 <br />Deferred tax liability: <br />Fixed assets 86o,470 876,621 <br />Inventories 148,124 134,654 <br />Prepaid expenses 35,078 6.156 <br />1,043,672 1,017,431 <br />Deferred income tax liability, net Ps. 901,596 Ps. 916,761 <br />g. The major items that gave rise to a difference between the total amount of current year income tax and the current year <br />deferred tax determined at the statutory rate are as follows: <br />2001 <br />Tax computed on income before income tax <br />and asset tax (35% rate) Ps. 219,059 <br />Permanent items: <br />Inflation component 10,992 <br />Non-deductible expenses 4,711 <br />Net monetary effect (21,545) <br />Effects of restatement and other items (119,834) <br />Total income tax Ps. 93,383 <br />The initial effect of the application of this new accounting pronouncement represented at the beginning of 20oo a decrease <br />in stockholders' equity and the recognition of a liability of Ps. 897.012 (PS. 1,020,389 in constant pesos). <br />h. Balance of the restated contributed capital account (CUCA), net tax profit account (CUFIN) and net reinvested tax profit <br />account (CUFINRE) were Ps. 2,222,512, Ps. 63,55o and Ps. 114,964, respectively. <br />The new Bulletin does not significantly affect how employee profit sharing is accounted for. <br />Employee profit sharing is determined basically on tax results, excluding the inflation component and the restatement of <br />depreciation expense.