Temporary Diffs Summary (Fed Filing Group)

Reporting Levels:
		Filing Group	Sub-consolidation		Consolidation
Control Center Configurable Options:
Dataset	Unit			Sub-consolidation		Currency
Source Data:
Unit Details, Temporary Differences, After Tax Temporary Differences, NOL Temporary Differences, State After Apportionment Temporary Differences, State After Tax Temporary Differences
Available Views:
Custom Rollups / Default By Unit: Federal Only / Federal + State / State Only By Deferred: Federal Only / Federal + State / State Only Sub-Totals: No Sub-Totals / Sub-Totals

The Temporary Differences Summary (Fed Filing Group) report for Provision datasets displays temporary and NOL differences, and separates ending deferred balances into current and non-current designations. The report lists current assets and liabilities, as well as non-current assets and liabilities, and sums them together to obtain the total value of current temporary differences and non-current temporary differences by unit. Totals for both current and non-current differences appear at the bottom of the report. Data can be viewed using Rollup codes.

Note: It is recommended that you avoid using the "default" rollup. Only view data in a rollup that is configured to display categories that are in use.

Provision Items

•	Deferred Tax Asset/Liability

Report Views

•	Defaults to By Deferred and Federal + State views.

•	Rollup: Displays the balances sub-totalled by rollup code with underlying detail for the user-defined rollup established in the Manage Rollups by an Administrator.

•	By Unit: Displays balances sub-totalled by unit. Can be segregated by federal, federal and state, or state balances.

•	By Deferred: Displays balances sub-totalled by temporary difference code. Can be segregated by federal, federal and state, or state balances.

•	By Sub-Totals: Inserts two columns that sub-total the asset and liability columns in their current or non-current status.

Line by Line

•	Temporary Differences: Data Input > Federal/State > Temporary Differences - Tax Basis, Temporary Differences - Book/Tax Basis, State Temporary Differences - Tax Basis, and State After Apportionment Temporary Differences - Tax Basis in a Provision dataset.

•	NOL Reclass: Data Input > Federal > NOL Temporary Differences - Tax Basis in a Provision dataset.

•	After Tax Temporary Differences: Data Input > Federal/State > After Tax Temporary Differences - Tax Basis, After Tax Temporary Differences - Book/Tax Basis, and State After Tax Temporary Differences - Tax Basis in a Provision dataset.

Column by Column

•	Temporary differences are netted by item to arrive at the asset or liability determination. For this report, all units in the filing group's temporary differences are considered when netting.

•	Current Assets: Temporary differences identified as C (current) that, after tax rate, have an asset balance when summed with all activity for the same temporary difference category item.

•	Current Liabilities: Temporary differences identified as C (current) that, after tax rate, have a liability balance when summed with all activity for the same temporary difference category item.

•	Non-Current Assets: Temporary differences identified as NC (non-current) that, after tax rate, have an asset balance when summed with all activity for the same temporary difference category item.

•	Non-Current Liabilities: Temporary differences identified as NC (non-current) that, after tax rate, have a liability balance when summed with all activity for the same temporary difference category item.