Deferred  Workpaper

Reporting Levels:

Unit

 

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 Tax Temporary Differences, State After Apportionment Temporary Differences

Available Views:

N/A

 

The Deferred Support report for Provision and Interim datasets complements the Deferred Balances report. It displays a snapshot of  temporary difference beginning and ending balances. These balances are shown pretax, tax-effected, and with the effective rate, as well as the number of overrides.

Provision Items

•Deferred Tax Asset/Liability

Line by Line

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

Column by Column

Beginning Balance

•Pre-Tax: Displays amounts populated in the beginning balance field in Data Input > Federal/State > Temporary Differences - Tax Basis, Temporary Differences - Book/Tax Basis, NOL Temporary Differences - Tax Basis, State Temporary Differences - Tax Basis, and State After Apportionment Temporary Differences - Tax Basis for a Provision dataset. Data Input > Actual > Federal/State > Temporary Differences - Tax Basis, NOL Temporary Differences - Tax Basis, State Temporary Differences - Tax Basis, and State After Apportionment Temporary Differences - Tax Basis for an Interim dataset.
•Tax Effected: Displays above listed Pre-Tax amounts times either the Unit Beginning Deferred Rate or the Override Begin Rate as well as amounts populated in the beginning balance field in Data Input > Federal/State > Temporary Differences - Book/Tax Basis, and State After Tax Temporary Differences - Tax Basis in a Provision dataset. Data Input > Actual > Federal/State > After Tax Temporary Differences - Tax Basis, and State After Tax Temporary Differences - Tax Basis in an Interim dataset.
•Effective Rate: Displays the combined rates applied to each item to go from pre-tax to tax effected. Depending on the dataset parameter, the Federal Benefit of State impact is represented as a component of either the Federal or State rate.

 

Ending Balance

•Pre-Tax: Displays combined amounts populated in the beginning balance, activity, deferred only and balance sheet only fields in Data Input > Federal/State > Temporary Differences - Tax Basis, Temporary Differences - Book/Tax Basis, NOL Temporary Differences - Tax Basis, State Temporary Differences, and State After Apportionment Temporary Differences - Tax Basis for a Provision dataset. Data Input > Actual > Federal/State > Temporary Differences - Tax Basis, NOL Temporary Differences - Tax Basis, State Temporary Differences - Tax Basis, and State After Apportionment Temporary Differences - Tax Basis for an Interim dataset.
•Tax Effected: Displays above listed Pre-Tax amounts times either the Unit Ending Deferred Rate or the Override End Rate as well as amounts populated in the beginning balance field in Data Input > Federal/State > Temporary Differences - Book/Tax Basis, and State After Tax Temporary Differences - Tax Basis in a Provision dataset. Data Input > Actual > Federal/State > After Tax Temporary Differences - Tax Basis, and State After Tax Temporary Differences - Tax Basis in an Interim dataset.
•Effective Rate: Displays the combined rates applied to each item to go from pre-tax to tax effected. Depending on the dataset parameter, the Federal Benefit of State impact is represented as a component of either in the Federal or State rate.
•Number of Overrides: Displays the number of entries where the pre-tax item was entered with a rate that overrode the unit rate.