Net Operating Loss Carryback & Carryforward (Tax Refund, Tax Benefit Due, Deferred Tax Asset)
Автор: Allen Mursau
Загружено: 2013-07-19
Просмотров: 18007
Описание: Accounting for net operating losses (NOL), basic example of a tax loss carryback & tax loss carryforward (no valuation allowance or temporary differences), net operating loss is where expenses exceed revenues, for tax purposes net operating losses can be carried back to offset any previous taxes paid (based on the carryback rules), based on the loss carryback a tax refund receivable is setup along with a tax benefit due (contra tax expense account), any loss not offset by the carryback rules can be carried forward to offset any future taxes paid, in this case a deferred tax asset is setup, the deferred tax asset is later reduced by the amount of tax expense in the future years, detailed accounting by Allen Mursau
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