Anyone who has run a business of any size understands how confusing and, at times, complex the tax code can seem. So deferred tax assets (DTAs) can be challenging. However, understanding them is ...

A deferred sales trust (DST) is an advanced tax strategy that allows investors to delay capital gains taxes on the sale of assets that have significantly risen in value, such as real estate or ...

This report is one of a series on the adjustments we make to GAAP data so we can measure shareholder value accurately. This report focuses on an adjustment we make to our calculation ofeconomic book ...

Deferred-tax assets are created when a company's recorded income tax (what it reports in its income statement) is lower than that paid to the tax authority. It's usually a good thing to find on a ...

A bank never wants to lose money, but there can be an upside to doing so if the loss creates a deferred tax asset, which allows a company to offset future income with previously unclaimed losses for ...

Update as of December 6, 2017: Congress and the President are nearing the finish line for significant tax reform with the likelihood of passing by the end of the year. Since it has the potential to ...

What Is a Deferred Interest Bond? A deferred interest bond, also called a deferred coupon bond, is a debt instrument that pays all of its interest that has accrued in the form of a single payment made ...

What deferred-tax assets are and how they're created. Deferred-tax assets are created when a company's recorded income tax (what it reports in its income statement) is lower than that paid to the tax ...

This report is one of a series on the adjustments we make to convert GAAP data to economic earnings. This report focuses on an adjustment we make to convert the reported balance sheet assets into ...

This report is one of a series on the adjustments we make to GAAP data so we can measure shareholder value accurately. This report focuses on an adjustment we make to our calculation of economic book ...