On Friday, Ford Motor Co is poised to report its biggest annual profit in 13 years after an accounting change that signals the No. 2 U.S. automaker’s belief it can remain profitable.

The company will post a one-time gain of about $13 billion after it eliminates a tax reserve created in late 2006. This will push net income of the company to more than $20 billion, its best annual profit since 1998, when it earned more than $22 billion during the SUV boom.

“The quarter will shed light on the sustainability of, or potential for improvement in, North America automotive pretax profits,” Barclays Capital analyst Brian Johnson said in a research note.