Nothing here is verified yet. Content is migrated or drafted and has not been reviewed by a practitioner. Assertions marked like this are unchecked.
FinAtlas
Taskunverified

Income tax provision (ASC 740)

Compute current and deferred tax expense, maintain deferred balances and assess valuation allowances for the financial statements.

must happen before

1

A hard sequencing dependency: the target cannot correctly start until the source is done. The note gives the reason.

  • Financial statement preparationTaskunverified

    Statements cannot be issued without the tax line, and the provision depends on nearly every other number being final.

produces

1

The modeling object or downloadable deliverable the task creates.

consumes

1

A canonical data object the task needs as input.

governed by

1

An accounting or regulatory standard that constrains the task.

owned by

1

The business-partner org unit accountable for the task.

runs in

1

The end-to-end shared-services process the task sits inside.

serves

1

The verb-level intent the task exists to satisfy.

Relationships pointing at this node.

depends on

1

A hard sequencing dependency: the target cannot correctly start until the source is done. The note gives the reason.

  • Consolidation and intercompany eliminationTaskunverified

    The provision is computed on consolidated pre-tax book income, which does not exist until eliminations are booked. This is why the provision is perennially the last thing in the close.

performed by

1

A job title someone actually holds does this work.

Unresolved from the source registry

not yet modelled

Free-text strings from the source spreadsheet that have not been resolved to a node. Preserved verbatim so nothing is silently dropped — these are backlog, not content.

Consumes: Rates