This excerpt taken from the ZBRA 10-K filed Mar 3, 2005.
Application of FASB No. 109, Accounting forIincome Taxe, to the Tax Deduction on Qualified Production Activities Provided by the American Jobs Creation Act of 2004. FSP FAS No. 109-1 clarifies SFAS No. 109s guidance that applies to the new tax deduction for qualified domestic production activities. FSP No. 109-1 became effective upon issuance and we believe that this pronouncement will have an insignificant impact on our effective tax rate in 2005.
In December 2004, the FASB issues FSP FAS 109-2,