Grand River Corporation reported pretax book income of $580,000. Included in the computation were favorable temporary differences of $140,000, unfavorable temporary differences of $74,000, and favorable permanent differences of $128,000. The corporation's current income tax expense or benefit would be:

step 1: create a plan

step 2: inventory facility equipment/assets

step 3: create preventive maintenance procedures

step 4: create preventive maintenance schedules

step 5: train your maintenanceteam

step 6: analyze – adjust - improve

or

step 1 – pm procedure design: doing the effective things

step 2 – pm procedure scheduling: efficient use of people and resources

step 3 – pm lubrication engineering

step 4 – pm training: back on the chain gang

step 5 – pm program management plan

step 6 – communicate, communicate, communicate