Each sitting, several perceptive people pick up on some common patterns in GAAP assets and liabilities, and often notice that URL and DPL seem to “disobey” these patterns. This is actually not true, and I think there is a lot of insight to be gained by thinking through these patterns and even relating them to accounting regimes beyond US GAAP like IFRS 17. See this recent forum thread for more details.
Somewhat related, the new practice exam we just added also has several questions that require you to work in both the US GAAP and IFRS 17 world within the same problem. As the on-syllabus IFRS 17 material as only gotten more robust over the years, I think it’s well worth your while to be prepared for those kinds of questions.