The measurement process is applied only after satisfying the "more likely than not" element. Measurement determines what amount of a tax position will be sustainable upon a potential examination or settlement. If upon measuring, the tax effect produces a range, the company may claim the highest tax benefit from that range as long as it is over 50 percent likely of being realized using a probability analysis. - See more at: http://www.eisneramper.com/fin-48-accounting-tax.aspx#sthash.GVnIzkzi.dpuf