Deferred Tax Asset (DTA)
TAX PROVISION & ADVISORY We identify, document, and optimize deferred tax assets—net operating losses, credit carryforwards, and basis differences—to support accurate ASC 740 reporting, minimize valuation allowances, and align tax planning with financial reporting.
Our Key Services
What We Handle
End‑to‑end deferred tax asset analysis and documentation.
Our Process
Discovery
Gather trial balance, prior provisions/returns, fixed asset and equity comp schedules, and NOL/credit rollforwards.
Scheduling
Map temporary differences, forecast reversals, and build DTA/DTL schedules by jurisdiction.
Assessment
Evaluate valuation allowance with evidence weighting; model utilization under ETR and cash‑tax scenarios.
Documentation
Prepare workpapers, rate‑rec, footnotes, and management/auditor review packages.
After‑Close Support
Return‑to‑provision true‑ups, state updates, and planning for utilization & transactions.