To the analysis of the school and socio-demographic variables effects on QFTP results performed afterwards, ANOVAs were used, after confirmation of the respective assumptions.
Regarding the effects of socio-demographic variables in QFTP results, as presented in Table 3, there are no major significant differences according to gender and area of residence, with two exceptions: females score higher in the Family dimension [F = 4.
There is, therefore, a pattern according to which the higher the grades, the higher the QFTP scores.
However, foreign-made property is treated as QFTP if it is manufactured outside the U.
taxpayer can exclude certain property when allocating and apportioning interest expense, but only QFTP located outside the U.
In this regard, the definition of QFTP includes property that is qualified export property under the FSC rules; such property should be eligible for ETI, as well as FSC, benefits.