Deferred-tax assets are created when a company's recorded income tax (what it reports in its income statement) is lower than that paid to the tax authority. It's usually a good thing to find on a ...

Future income taxes are upcoming tax costs or savings due to discrepancies between financial statements and tax returns.

Anyone who has run a business of any size understands how confusing and, at times, complex the tax code can seem. So deferred tax assets (DTAs) can be challenging. However, understanding them is ...

A deferred tax asset is usually an item on a company's balance sheet that was created by the early payment or overpayment of taxes. They are financial assets that can be redeemed in the future to ...

MLPs are pass-through entities that enjoy special tax treatment. As pass-through entities, MLPs avoid the double-taxation associated with investments in C-Corporations. Typically, 70-100% of MLP ...