Maintaining Tax Provision Accounts

The ACCOUNTS dimension contains all relevant tax accounts, key general ledger accounts (for example, pre-tax income accounts), and statistical data accounts. The symbols in this dimension are organized in the following categories:

• chart of accounts (see Working with chart of accounts)
• net income before tax accounts (see Working with net income before tax accounts)
• permanent and temporary differences (see Working with book-tax difference accounts)
• current and deferred tax accounts, such as temporary differences, net operating losses, credits, and valuation allowances (see Working with current and deferred tax accounts)
• tax account rollforward (summary) accounts (for more information, see Working with tax account rollforward)
• interim accounts, such as net income before tax accounts, temporary differences, net operating losses, credits, additional provision items, and valuation allowances (see Working with interim accounts)
• accounts related to regional modifications for Multi-Regional Provision (see Working with regional modifications)
• accounts related to losses, credits, and other accounts (see Working with loss, tax credit, and other accounts)
• discrete items, for provision (see Working with discrete item accounts in provision)
• discrete items, for multi-regional provision (see Working with discrete items in multi-regional provision)
• ETR disclosure accounts (see Working with ETR disclosure accounts)