(v2380.00) Deferred Tax Asset

(Increase in Deferred Tax Asset (v2380.01))

Temporary differences may lead to the recording of a Deferred Tax Asset (v2380.00) which is a future expected tax benefit. The portion of the tax benefit that reverses after a year is a non-current asset, recorded in the Deferred Tax Asset (v2380.00) account.

See (v1660.00) Deferred Provision for Income Taxes .