Deferred Taxes
Amount allocated during the period to cover tax liabilities that have not yet been paid. A non-cash expense that provides a source of free cash flow.
DEFERRED TAXES - A 'liability' that represents the accumulated difference between the income tax expens...
DEFICIENCY - The difference between the balance outstanding on a loan and proceeds from the sale of the...
Deferred taxes
A non-cash expense that provides a source of free cash flow. Amount allocated during the
period to cover tax liabilities that have not yet been paid.
Depreciation tax shield ...
deferred taxes
A liability account that reflects the accumulated difference between the amount of income tax that the firm shows each year as an expense on its financial statements and the amount of income tax, usually lower, ...
Deferred Taxes Postponement of tax payments from a current year to a later year. For instance, a Traditional individual retirement account (IRA) defers taxes until the money is withdrawn.
Deferred Taxes - Are a temporary source of free cash flow. This liability is a non-cash expense until it is paid.
In regards to deferred taxes, this amount is expected to eventually reverse and so I can't completely support treating it as if it were not an expense. But it is true that a deferral of taxes is a benefit compared to paying the tax immediately.
procedure by which deferred taxes are computed with the tax rates in effect when the temporary differences between book income and taxable income originate; they are not adjusted for rate changes.
Changes in financial positionSources and uses of funds provided from operations that alter a company's cash flow position: depreciation, deferred taxes, other sources, and capital expenditures.
Other long-term liabilities Value of leases, future employee benefits, deferred taxes, and other obligations not requiring interest payments that must be paid over a period of more than one year.
Long-term Liabilities relate to any obligation that is not current, and include bank loans, mortgage notes, certain deferred taxes, and the like.
A pension account with deferred taxes. Only available to self-employed persons.
Similar financial terms
Withdrawal plan
The ability to establish automatic periodic mutual fund redemptions and have proceeds mailed directly to the investor.
Value of leases, future employee benefits, deferred taxes, and other obligations not requiring interest payments that must be paid over a period of more than one year.
Other sources ...
long-term debt
Liabilities due in a year or more. Includes bonds payable, deferred taxes, minority interests, and future policy benefits.
low-load fund
A mutual fund that charges a small commission for investment.
To compare these two (simplified) cases, the company pays $200 in taxes in both instances. In the second case, it has deferred taxes to a much later period.
Amount of funds generated during the period from operations by sources other than depreciation or deferred taxes. Part of Free cash flow calculation.
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[2] This process is sometimes made feasible by government-sponsored private real estate investment repairing the local infrastructure, via deferred taxes, mortgages for poor and for first-time house buyers, ...
Sources of funds provided from operations that alter a company's cash flow position: depreciation, deferred taxes, other sources, and capital expenditures.
Characteristic line ...
Income tax payable - Is a liability showing the income taxes now due this includes the current portion (due) of any deferred taxes.
differences exist in, for example, the treatment of goodwill, the definition of a group, treatment of borrowing costs, measurement of impairment, and the treatment of deferred taxes.
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Internal sources of working capital include RETAINED EARNINGS, allocation of POSITIVE CASH FLOW from sources such as DEPRECIATION or DEFERRED TAXES, and savings achieved through operating efficiencies.
 See also: Deferred tax, Expense, Capital expenditure, Banks, Capital Expenditures
  
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