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Chapter 13 — Presentation of Income Taxes

13.3 Income Statement

13.3 Income Statement

Footnotes

2
If a tax-planning strategy is identified to support realization of DTAs, the entity should consider the cost of implementing the strategy (inclusive of professional fees) when measuring the incremental benefit such a strategy would provide.
3
Rule 5-03 applies to commercial and industrial companies only. However, Regulation S-X, Rules 6-07 and Rule 7-04, contain similar guidance and apply to registered investment companies and insurance companies, respectively.