Deferred Income Taxes

Metadata

  • Id: cf_def_inc_tax
  • Type: fundamentals
  • Subtype: cash_flow
  • Units: currency
  • Decimal Points: 0
  • Currency Convertible: Yes

Description

The amount of change in deferred tax assets and liabilities during a specific period. Deferred tax assets and liabilities are created when there are temporary differences between the tax basis and the book basis of assets and liabilities. Deferred tax assets and liabilities do not affect cash flow until they are settled or realized. Deferred income taxes are added to or subtracted from net income to calculate cash flow from operations on the cash flow statement.