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Deloitte Guidance

740-10-30 Initial Measurement — Deloitte Guidance

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Consideration of Certain State Matters, Including Optional Future Tax Elections, in the Measurement of Deferred Tax Assets and Liabilities — 740-10-30 (Q&A 01) Tax Benefits Resulting From Investments in Affordable Housing Projects — 740-10-30 (Q&A 02) Use of Aggregation and Offsetting in Measuring a Tax Position — 740-10-30 (Q&A 04) Measuring a Tax Position — Assigning Probabilities in a Cumulative-Probability Assessment — 740-10-30 (Q&A 05) Cumulative-Probability Table — 740-10-30 (Q&A 06) Measurement: Weighing of Information — 740-10-30 (Q&A 07) Cumulative Probability Approach Versus Best Estimate — 740-10-30 (Q&A 08) Example Illustrating Measurement of the Benefit of an Uncertain Tax Position — 740-10-30 (Q&A 09) Uncertainty in Deduction Timing — 740-10-30 (Q&A 10) Situations in Which Determining the Applicable Tax Rate May Be Complex — 740-10-30 (Q&A 11) Measurement When Future Tax Losses Are Expected in a Graduated Tax Rate Structure — 740-10-30 (Q&A 12) Consideration of Special Deductions That Are Permitted Under the Tax Law — 740-10-30 (Q&A 13) Measurement When Contingent Phased-In Changes in Tax Rates Are Enacted — 740-10-30 (Q&A 14) Effect of Tax Holidays on the Applicable Tax Rate — 740-10-30 (Q&A 15) Graduated Tax Rates — 740-10-30 (Q&A 17) Measurement When Graduated Tax Rates Are a Significant Factor — 740-10-30 (Q&A 18) Measurement When Phased-In Changes in Tax Rates Are Enacted — 740-10-30 (Q&A 19) Example Illustrating the Application of ASC 740 to the AMT System in the U.S. Federal Jurisdiction — 740-10-30 (Q&A 20) AMT Rate Not Applicable for Measuring Deferred Tax Liabilities — 740-10-30 (Q&A 21) Consideration of AMT Credit Carryforwards — 740-10-30 (Q&A 22) Measurement of Basis Differences in Adjusted Gross Receipts Tax Regimes — 740-10-30 (Q&A 23) The 'More-Likely-Than-Not' Standard — 740-10-30 (Q&A 24) Consideration of Future Events — 740-10-30 (Q&A 25) Alternative Minimum Tax Valuation Allowances — 740-10-30 (Q&A 26) Evaluating a Deferred Tax Asset (for Realization) of a Debt Security Attributed to an Unrealized Loss Recognized in OCI — 740-10-30 (Q&A 27) Sources of Taxable Income — 740-10-30 (Q&A 28) Examples Illustrating Sources of Taxable Income — 740-10-30 (Q&A 29) Determining the Pattern of Reversals of Temporary Differences — 740-10-30 (Q&A 30) Examples Illustrating the Determination of the Pattern of Reversals of Temporary Differences — 740-10-30 (Q&A 31) Renumbered — 740-10-30 (Q&A 32) Recognition and Measurement of a Tax-Planning Strategy — 740-10-30 (Q&A 33) Examples of Qualifying Tax-Planning Strategies — 740-10-30 (Q&A 34) Examples of Nonqualifying Tax-Planning Strategies — 740-10-30 (Q&A 35) Examples Illustrating the Measurement of Valuation Allowances When Tax-Planning Strategies Are Involved — 740-10-30 (Q&A 36) Deductibility of Contributions to a VEBA or Qualified 401(K) Profit Sharing Plan — 740-10-30 (Q&A 37) Consideration of Negative Evidence in the Determination of Whether a Valuation Allowance Is Required — 740-10-30 (Q&A 38) Definition of 'Cumulative Losses in Recent Years' — 740-10-30 (Q&A 39) Cumulative Losses: An Objectively Verifiable Form of Negative Evidence — 740-10-30 (Q&A 40) Estimates of Future Income — 740-10-30 (Q&A 42) Effect of Nonrecurring Items on Estimates of Future Income — 740-10-30 (Q&A 43) Example Illustrating the Estimation of Future Taxable Income When Negative Evidence in the Form of Cumulative Losses Exists — 740-10-30 (Q&A 44) Reduction of a Valuation Allowance When Negative Evidence Is No Longer Present — 740-10-30 (Q&A 45) Going-Concern Opinion as Negative Evidence — 740-10-30 (Q&A 46) Positive Evidence Considered in the Determination of Whether a Valuation Allowance Is Required — 740-10-30 (Q&A 47) Additional Examples of Objectively Verifiable Positive Evidence — 740-10-30 (Q&A 48) Example Illustrating the Determination of a Valuation Allowance When It Is More Likely Than Not That a Portion of Existing Tax Benefits Will Not Be Realized — 740-10-30 (Q&A 49) Acceptable Methods of Allocating Tax to Separate Financial Statements — 740-10-30 (Q&A 51) Preferable Allocation Method for Public Entities — 740-10-30 (Q&A 52) Change in Application of Tax Allocation Methods — 740-10-30 (Q&A 53) Valuation Allowance in the Separate Financial Statements of a Consolidated Group Member — 740-10-30 (Q&A 54) Tax Consequences of Tax-Sharing Agreements That Are Not Acceptable for Financial Reporting Purposes — 740-10-30 (Q&A 55) Reporting Acquisition Debt in Separate Financial Statements — 740-10-30 (Q&A 56) Tax Benefit of the Deductible Interest in the Separate Financial Statements — 740-10-30 (Q&A 57) Allocating Income Taxes to Nonmembers in Carve-Out Financial Statements — 740-10-30 (Q&A 58) Renumbered — 740-10-30 (Q&A 59) Single Member LLC Tax Allocation — 740-10-30 (Q&A 60) Change From Single Member LLC to Multiple Member LLC (or Vice Versa) — 740-10-30 (Q&A 62) Publicly Held Single Member LLC — 740-10-30 (Q&A 63) Use of a Blended Rate to Measure Deferred Taxes — 740-10-30 (Q&A 64) Using the Reversal of a Deferred Tax Liability for an Indefinite-Lived Asset as a Source of Taxable Income — 740-10-30 (Q&A 65) Measuring Deferred Taxes for Indefinite-Lived Intangible Assets When Different Tax Rates May Apply — 740-10-30 (Q&A 66) Tax Rate Used in Measuring Operating Losses and Tax Credits — 740-10-30 (Q&A 67) Determination of the Need for a Valuation Allowance Related to Foreign Tax Credits — 740-10-30 (Q&A 68) Measurement of Uncertain Tax Positions in Transfer Pricing Arrangements — 740-10-30 (Q&A 69) Definition of a Tax-Planning Strategy — 740-10-30 (Q&A 70) Determining the Applicable Tax Rate on a Loss Carryback — 740-10-30 (Q&A 71)Valuation Allowances: Time Frame for Assessing Future Taxable Income — 740-10-30 (Q&A 72)Application of the Separate-Return Method in Combined or Carve-Out Financial Statements of Multiple Legal Entities, Multiple Divisions, or Both — 740-10-30 (Q&A 73)Deferred Tax Treatment of Hybrid Taxes — 740-10-30 (Q&A 74)Measurement of Tax Positions That Are Considered Binary — 740-10-30 (Q&A 75) "Unborn" Foreign Tax Credits — 740-10-30 (Q&A 76)Assessing Realization of a Deferred Tax Asset for Regular Tax Net Operating Loss Carryforwards When an Entity Anticipates Paying AMT Perpetually — 740-10-30 (Q&A 77)Accounting for Income Taxes in the Balance Sheet of Separate Financial Statements: Deferred Tax Assets Related to Tax Attributes — 740-10-30 (Q&A 78)Applicability of Pushdown Accounting to Income Taxes — 740-10-30 (Q&A 79)Accounting for Taxable Temporary Differences Resulting From Investments in Foreign Subsidiaries and Foreign Corporate Joint Ventures in Separate Financial Statements Prepared by Using the Separate Return Method — 740-10-30 (Q&A 80)Accounting for Income Taxes in the Balance Sheet of Separate Financial Statements: Unrecognized Tax Benefits and Current Taxes Payable or Receivable — 740-10-30 (Q&A 81)