Based on NOL generated in prior periods that is used to offset current period taxable income, this account reduces the current provision before NOL to arrive at the proper current provision.
It is calculated as: v1630.00 / v3140.00 * v3150.02
(v1630.00) Current Provision for Income Taxes (Excl. NOL)
(v3140.00) Taxable Income
(v3150.02) Tax Gains Offset