Not speaking for my employer, and only an highly amateur accountant.
I believe this is done because the appeals process is not yet final. As to whether they "found it necessary," it may be a requirement, or to frame expectations into future quarters when inevitably these numbers finally persist or reverse.
I believe this is done because the appeals process is not yet final. As to whether they "found it necessary," it may be a requirement, or to frame expectations into future quarters when inevitably these numbers finally persist or reverse.