Account, based on NOL generated in prior periods, used to offset current period operating profit. Not technically a refund, it reduces the current provision before NOL arrives at the correct current provision.
Calculated as: (v3245.00) / (v3210.00) * (v3250.02)
(v3245.00) Curr. Provision for Operating Inc. Taxes Before NOLs
(v3210.00) Taxable Operating Profit
(v3250.02) Tax Gains Offset