ASC requires a two-step process to evaluate tax positions. Select the first of those two steps. Multiple choice question. Measure the amount of the tax position expected to be able to recognize Reason: Measurement is the second step of the uncertain tax position process. Consider the likelihood that the tax position will be detected by an IRS audit incorrect Reason: In Step 1 of the process, the company may not consider the probability of audit in establishing the probability of the position being sustained. Determine if it is more likely than not as to whether the position will be sustained Reason: Step 1 of evaluating tax position is to determine whether a tax position is more likely than not to be sustained if challenged