Deferred balances

Provision items

Translation Adjustment (CTA)
Deferred Tax Expense
Deferred Tax Asset/Liability
Currency

Report views

Defaults to the pre-tax and contracted views.
Rollups are user-defined groupings that enable detail-level component data that the system consolidated and rolled up to a higher level. You can create and manage rollups for the report in the Administration area. For example, a Rollup can assist in generating the footnote, while another explains results for management reporting.
The Summary, Hybrid, Detail, and Unit options display either rate-effected or pre-tax balances with various levels of detail. To view the Summary, select a rollup code, then select
Summary
. The Hybrid view displays both rollup sub-totals and the underlying detail for each rollup code. The Detail view shows the report at a detailed level. The Unit view groups balances into a single line for each unit in the sub-consolidation or consolidation.

The pre-tax, Fed, State, FBOS, Fed+State+FBOS, and State/Fed+FBOS options determine the applied rates to Temporary Differences. The system applies either default unit rates or the rates entered to override the unit rate for a specific line item. The State+FBOS or the Fed+FBOS option displays, depending on the federal benefit of state dataset parameter selected.
The All, Current, and Non-current options enable you to filter the report by balance sheet status.
The Contracted, Expanded (balance sheet), cir expanded (balance sheet), and Expanded (income statement) options let you view beginning balances, period changes, and ending balances in different ways:
The Balance sheet view can display both pre- and post-rate.
You can display the Change in Rate (cir) column on a contracted basis or divided into the deferred rate change and the foreign exchange rate change.
You can only view the Income Statement view when you select a rate option.
The rate-effected views support the Deferred Tax Asset/Liability when you select Expanded (balance sheet) and the Deferred Tax Expense and CTA when you select Expanded (income statement).
The user-defined column headers that display in the Expanded views in the Manage Deferred Rollforwards section in My Datasets, More, then Manage Deferred Rollforwards.
You can expand a single column to view underlying unit-by-unit data by selecting the Column Breakout dropdown in the report options (or the
brkout
link in the legacy report). Expanded results display on the screen or export to an Excel file, depending on the version and parameter settings.

Line by line

Temporary Differences: Data Entry, Temporary Differences - Tax Basis, Temporary Differences - Book/Tax Basis, State Temporary Differences - Tax Basis and State After Apportionment Temporary Differences - Tax Basis in the Provision section. Data Entry, Temporary Differences - Tax Basis, State Temporary Differences - Tax Basis, and State After Apportionment Temporary Differences - Tax Basis in the Interim section.
NOL Reclass: Data Entry, then NOL Temporary Differences - Tax Basis in the Provision section. Data Entry, then NOL Temporary Differences - Tax Basis in the Interim section.
After Tax Temporary Differences: Data Entry, After Tax Temporary Differences - Tax Basis, After Tax Temporary Differences - Book/Tax Basis, and State After Tax Temporary Differences - Tax Basis in the Provision section. Data Entry, After Tax Temporary Differences - Tax Basis and State After Tax Temporary Differences - Tax Basis in the Interim section.

Column by column

Beginning Balance: Beginning balances are typically populated by rolling over balances from prior periods. The system populates amounts in the beginning balance field in Data Entry, Temporary Differences - Tax Basis, Temporary Differences - Book/Tax Basis, NOL Temporary Differences - Tax Basis, After Tax Temporary Differences - Tax Basis and After Tax Temporary Differences - Book/Tax Basis, State Temporary Differences -Tax Basis, State After Apportionment Temporary Differences - Tax Basis and State After Tax Temporary Differences - Tax Basis for the Provision section;
and Data Entry, Temporary Differences - Tax Basis, NOL Temporary Differences - Tax Basis, After Tax Temporary Differences - Tax Basis, State Temporary Differences - Tax Basis and State After Apportionment Temporary Differences - Tax Basis for the Interim section.
Rate Change: When balances are rate effected, the system automatically adjusts beginning balances to accommodate for changes in the deferred rate and changes to the foreign exchange rate. The difference needed to adjust the beginning balance that was rated using the beginning deferred rate and the ending deferred rate impacts deferred tax expense by default. You can change the impact to the balance sheet in Manage Deferred Rollforward. The currency translation adjustment needed to adjust beginning balances for a change in the foreign exchange rate doesn’t impact deferred tax expense. It is considered an equity item. View the report in Expanded (income statement) to display the components of the CTA calculation. You can assign Tax Rate and FX Rate changes to any other column except the sub-total column.

Change Columns: The columns that explain the change in deferred balances are user defined in the Manage Deferred Rollforward section. You can define each tag or class in up to 26 columns (excluding Rate Change and designated sub-total).
Adjusted Beginning Balance: You can insert a sub-total column in the report to define adjusted beginning balances or sum all columns that come before it.
Ending Balance: Total of beginning balances and all items that occurred during the period.