By M. Van Hoepen
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Additional resources for Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements
Of the diff. 4,500 10,500 18,000 27,000 (1,500) (3,500) (6,000) (3,000)** or. neg. diff. neg. diff. neg. diff. diff. : computations on a net-change basis (dynamic method) year taxable income book income difference type of the timing differences * tax eft. of the diff. diff. diff. means: reversing negative timing difference(s) . •• Note that this (originating negative) timing difference of 3,000 consisted in method a. of a reversing negative timing difference of 4,500 and originating negative timing differences of 7,500 in total.
The calculation of book income and taxable income is as follows: 2. L. Brok: 'Latenties terzake van de vennootschapsbelasting', Maandblad voor Accountancy en Bedrijfshuishoudkunde, June 1964, page 231. 26 METHODS FOR CALCULATION Book income year 1 • book income before depr. of machinery 72,000 • cost of machines purchased (lifetime 3y): (6,000) year 1 18,000 \ year 2 24,000 book year 3 30,000 depreciation year 4 36,000 total depr. of machinery (6,000) per year: 66,000 • book income year 1 Taxable income • taxable income before depr.
Depreciation of office building: year depr. for tax purp. book depr. difference type of the difference * * tax eff. diff. rev. pos. tim. diff. rev. pos. tim. diff. diff. 29,000 (1,000) (1,000) (1,000) 2. bonus distribution to staff: year expense for tax purp. book expense difference type of the difference* * tax eff. of the diff. 1 2 3 4 6,200 6,900 7,400 7,600 0 0 0 0 6,200 6,900 7,400 7,600 pos. diff. pos. diff. pos. diff. pos. diff. 3,100 3,450 3,700 3,800 30 METHODS FOR CALCULATION 3. loss carry-forward***: year taxable income taxable income after carry-forw.
Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements by M. Van Hoepen