Reporting Levels:
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Filing Group
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Sub-consolidation
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Consolidation
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Control Center Configurable Options:
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Dataset
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Unit
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Sub-consolidation
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Currency
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Source Data:
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Unit Details, Temporary Differences, After Tax Temporary Differences, NOL Temporary Differences, State After Apportionment Temporary Differences, State After Tax Temporary Differences
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Available Views:
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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
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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
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. |
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