Additional Provision Items

The system has additional provision items that you can input manually or which are automated on a tax-effected basis. These items are used for taxes that are not based on taxable income multiplied by a tax basis, a tax rate, or other adjustments that are reported in the current provision of the financial statements (for example, FIN48). These additional provision items impact the total tax provision and are reflected in the Effective Tax Rate (ETR) reports as Rate Reconciliation adjustments.