Provides an overview of accounting for deferred taxes. The main purpose is to provide external users with basic knowledge of deferred taxes. Simple obvious example is given, followed by a discussion of a number of important issues that may arise in the analysis of deferred taxes (ie, deferred tax assets compared to liabilities, classification of the balance sheet, permanent differences, regulations against the effective tax rate, net operating loss carry forward and valuation allowances). Discussion of these issues is brief and not technical. Provides factual information deferred tax AOL Form 10-K, with net operating loss carried over from large deferred tax asset and accounting software, and deferred subscriber acquisition costs to generate more different tax liability. "Hide
by Mark T. Bradshaw, 17 pages. Publication Date: November 2, 2006. Prod. #: 107047-PDF-ENG
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