Temporary Difference Adjustments

The system automatically calculates the differences between the 2012 Return Temporary Differences and 2012 Provision Temporary Differences and generates them on the 2013 Current Provision to true-up the Deferred Provision. The impact to the Deferred Provision displays in Temporary Differences as Deferred Only adjustments. The system calculates the Temporary Difference Activity True-ups and Deferred Only True-ups separately. On the 2013 Current Provision, true-ups are tagged with the dataset parameters RTPTAG (Activity) and DORTPTAG (Deferred Only) from the 2012 Return. See the Dataset Parameters section for more information.