מתי להשתמש
כשמישהו אומר: "Tax provision", "ASC 740", "ETR", "Effective Tax Rate", "Rate reconciliation", "Income tax expense", "מס הכנסה GAAP".
הוראות עבודה
מבנה Tax Provision (ASC 740-10-25-2):
Total Income Tax Expense =
Current Tax Expense (מס שחייבים השנה)
+ Deferred Tax Expense / (Benefit)
= Total Provision for Income Taxes
Effective Tax Rate (ETR):
ETR = Total Income Tax Expense / Pre-Tax Income
Rate Reconciliation (ASC 740-10-50-12):
Statutory Rate (21% Federal) 21.0%
State taxes, net of federal 2.5%
Stock compensation (excess benefits) (3.0%)
R&D Credits (1.5%)
GILTI 1.0%
Valuation Allowance changes 5.0%
Other 0.5%
Effective Tax Rate 25.5%
Journal Entry:
Dr. Income Tax Expense (Current) $XXX
Dr. Income Tax Expense (Deferred) $XXX
Cr. Income Taxes Payable $XXX
Cr. Deferred Tax Liability $XXX
קלט נדרש
| פריט | תיאור |
|---|---|
| Pre-Tax Income | $ |
| Taxable Income | $ |
| Temporary Differences | $ |
| Permanent Differences | Perm items |
| Tax Rate | % |
כללי עבודה
- Reference First — ASC 740-10-25-2
- Rate Reconciliation: $ וגם %
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