Which columns from Part 1 prior row are added to form Part 4's prior year?

• A. 15, 16, 19, 20
• B. 12, 13, 17, 18
• C. 1, 2, 3, 4
• D. 10, 11, 14, 15

Answer: (A)

The idea is that the prior-year value for Part 4 is built by summing specific components from the Part 1 prior row. Only certain columns feed into that Part 4 prior-year figure, so you trace which Part 1 columns are carried forward to Part 4. The four columns that contribute are the ones that, when added together, produce the Part 4 prior year. Those are the columns that align with what is carried forward into Part 4, while the other columns are either not included in the prior-year calculation or are handled separately in the current year. So, columns 15, 16, 19, and 20 are the ones that feed into Part 4's prior year because they are the components that are carried forward and summed to form that amount. If you map the data, you’ll see those four together reproduce Part 4’s prior-year value.