An example is provided in the instructions to Schedule UTP, Example 8.

FORBES: Will The 2010 Schedule UTP Provide The IRS 20/20 Hindsight For Prior Tax Years Currently Under Audit?

An elite schooling, for example, ceases to be so if it is provided to everyone.

ECONOMIST: Affluence

For example, suppose an employee sells shares at a high valuation but there is no financial disclosure provided.

FORBES: Dealing with Secondary Markets for Your Company's Stock

One example from Uganda suggests that PETS results can make an impact on system improvement provided there is strong government commitment.

UNESCO: Accountability