National Deferred Tax Row Headings

The following entries are listed down the rows displayed on the National Deferred Tax form:

Table 11-5 National Deferred Tax Row Headings

Category	Subcategory	Description and Subcategories
Total Temporary Differences (GAAP to Stat)		User-defined upon implementation.
Total Temporary Differences (Stat to Tax)		User-defined upon implementation.
Total Temporary Differences
Total National Tax Losses		Used for Tax Losses that are deferred. These are system-defined, and two accounts are provided: Current Year and Carryforward.
	Total National Tax Losses - Carryforward Automated
Total Tax Credits Carryforward		The parent of system-provided base accounts that are used for Tax Credits that are deferred.
	Tax Credit
	General Business Credit
	Jobs Credit
Total Tax Attributes		User-defined upon implementation. Amounts are generally entered on a tax-effected basis in the temporary difference rollforward and are considered adjustments to deferred tax.
	Deferred Tax Contingency
	National Tax Attribute 2
Total National temporary Differences, Losses, Credits and Attributes
Total Valuation Allowance		This category is used to record valuation allowances against assets as required. Three accounts are provided: Noncurrent, Credits, and TaxLoss. Credits are entered on a tax-effected basis, while amounts entered in the other accounts are entered on a pretax basis. The form also provides the classification of deferred tax assets and liabilities as follows: Closing - Current Liability Closing - Noncurrent Asset Closing - Noncurrent Liability
	Valuation Allowance - Non Current
	Valuation Allowance - Tax Losses
Deferred Tax National
Total Regional Temporary Differences
Total Regional Tax Losses		This category is used for regional Tax Losses that are deferred. These are system-defined, and two accounts are provided: Current Year and Carryforward. Carryforward is linked to the Tax Losses form.
	Total Regional Tax Losses Pre-Apportionment
	Total Regional Tax Losses - Carryforward Automated
	Total Regional Tax Losses Pre-Apportionment
	Total Regional Tax Losses - Carryforward Pre-Apportioned
Total Regional Tax Credits - Carryforward		This category is used for Tax Losses that are deferred. These are system-defined, and two accounts are provided: Current Year and Carryforward. Carryforward is linked to the Tax Losses form.
	State Tax Credit
	Regional Tax Credit 2
	Regional Tax Credit 3
Regional Tax Attributes		This category is user-defined upon implementation. Amounts are generally entered on a tax-effected basis in the temporary difference rollforward and are considered adjustments to deferred tax.
	Regional Tax Attribute 1
	Regional Tax Attribute 2
Regional Valuation Allowance
	Regional Valuation Allowance - Credits
	Regional Valuation Allowance - Non current
	Regional Valuation Allowance - Tax Losses
Regional Deferred Tax Total
Total Deferred Tax - National
Total Deferred Tax National - No VA