( ( If ( ( the ( two ( income statements ) ) ) ( are comparable ) ) ) ( , ( ( ( the ( balance ( sheet data ) ) ) ( from ( the reference ) ) ) ( ( should ( be ( used ( to ( edit ( ( the ( balance sheet ) ) ( -LRB- ( ( rather ( than ( imputing ( the ( balance sheet ) ) ) ) ) -RRB- ) ) ) ) ) ) ) ) . ) ) ) )
(ROOT (S (SBAR (IN If) (S (NP (DT the) (CD two) (NN income) (NNS statements)) (VP (VBP are) (ADJP (JJ comparable))))) (, ,) (NP (NP (DT the) (NN balance) (NN sheet) (NN data)) (PP (IN from) (NP (DT the) (NN reference)))) (VP (MD should) (VP (VB be) (VP (VBN used) (S (VP (TO to) (VP (VB edit) (NP (NP (DT the) (NN balance) (NN sheet)) (PRN (-LRB- -LRB-) (PP (RB rather) (IN than) (S (VP (VBG imputing) (NP (DT the) (NN balance) (NN sheet))))) (-RRB- -RRB-))))))))) (. .)))
If the two income statements are comparable, the balance sheet data from the reference should be used to edit the balance sheet (rather than imputing the balance sheet).
(ROOT (S (NP (DT A) (NN student)) (VP (MD should) (VP (VB use) (NP (DT a) (NN balance) (S (VP (TO to) (VP (VB compare) (NP (NP (DT the) (NNS masses)) (PP (IN of) (NP (CD two) (JJ small) (NNS rocks)))))))))) (. .)))