Oracle Hyperion Tax Provision. User's Guide Release

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1 Orace Hyperion Tax Provision User's Guide Reease

2 Tax Provision User's Guide, Copyright 2013, Orace and/or its affiiates. A rights reserved. Authors: EPM Information Deveopment Team Orace and Java are registered trademarks of Orace and/or its affiiates. Other names may be trademarks of their respective owners. This software and reated documentation are provided under a icense agreement containing restrictions on use and discosure and are protected by inteectua property aws. Except as expressy permitted in your icense agreement or aowed by aw, you may not use, copy, reproduce, transate, broadcast, modify, icense, transmit, distribute, exhibit, perform, pubish, or dispay any part, in any form, or by any means. Reverse engineering, disassemby, or decompiation of this software, uness required by aw for interoperabiity, is prohibited. The information contained herein is subject to change without notice and is not warranted to be error-free. If you find any errors, pease report them to us in writing. If this is software or reated documentation that is deivered to the U.S. Government or anyone icensing it on behaf of the U.S. Government, the foowing notice is appicabe: U.S. GOVERNMENT RIGHTS: Programs, software, databases, and reated documentation and technica data deivered to U.S. Government customers are "commercia computer software" or "commercia technica data" pursuant to the appicabe Federa Acquisition Reguation and agency-specific suppementa reguations. As such, the use, dupication, discosure, modification, and adaptation sha be subject to the restrictions and icense terms set forth in the appicabe Government contract, and, to the extent appicabe by the terms of the Government contract, the additiona rights set forth in FAR , Commercia Computer Software License (December 2007). Orace America, Inc., 500 Orace Parkway, Redwood City, CA This software or hardware is deveoped for genera use in a variety of information management appications. It is not deveoped or intended for use in any inherenty dangerous appications, incuding appications that may create a risk of persona injury. If you use this software or hardware in dangerous appications, then you sha be responsibe to take a appropriate fai-safe, backup, redundancy, and other measures to ensure its safe use. Orace Corporation and its affiiates discaim any iabiity for any damages caused by use of this software or hardware in dangerous appications. This software or hardware and documentation may provide access to or information on content, products, and services from third parties. Orace Corporation and its affiiates are not responsibe for and expressy discaim a warranties of any kind with respect to third-party content, products, and services. Orace Corporation and its affiiates wi not be responsibe for any oss, costs, or damages incurred due to your access to or use of third-party content, products, or services.

3 Documentation Accessibiity... 5 Chapter 1. About Tax Provision... 7 Overview... 7 Tax Provision Process... 8 User Roes... 9 Data Forms Chapter 2. Nationa Tax Process Tax Rates Consoidated Tax Rate Tax Automation Current Provision Net Income Before Tax Permanent and Temporary Differences Deductibe Regiona/Other Taxes Tax Losses Tax Credits Additiona Provision Items Tax Losses Tax Credits Acquisitions Temporary Differences Deferred Tax Statutory and Consoidated Effective Tax Rate (ETR) Tax Account RoForward (TAR) Tax Basis Baance Sheet Return to Accrua Suppementa Schedue - Baance Sheet Adjustments Suppementa Schedue - Fines and Penaties Chapter 3. Regiona Tax Process Current Provision Regiona Net Income Before Tax Permanent and Temporary Differences Deductibe Regiona/Other Taxes and Reversa Tax Losses Tax Credits Additiona Provision Items Contents iii

4 Acquisitions Regiona Temporary Differences Regiona Deferred Tax Regiona Statutory Effective Tax Rate (ETR) Regiona Jurisdictiona Netting Return to Accrua Regiona Chapter 4. IFRS Tax Process Book versus Tax Schedues Tax in Equity Tax Risk Provision Deferred Tax Not Recognized Chapter 5. Journa Entry and Tax Footnote Process Journa Entry Tax Footnote Tax Account Navigation Chapter 6. Tax Provision Custom Screens Custom Properties Custom Screen Entity Properties Permanent Account Properties Temporary Account Properties Jurisdiction Properties Tax Automation Vaidations Gossary Index iv Contents

5 Documentation Accessibiity For information about Orace's commitment to accessibiity, visit the Orace Accessibiity Program website at Access to Orace Support Orace customers have access to eectronic support through My Orace Support. For information, visit or visit ctx=acc&id=trs if you are hearing impaired. 5

6 6 Documentation Accessibiity

7 1 About Tax Provision In This Chapter Overview...7 Tax Provision Process...8 User Roes...9 Data Forms...10 This guide is designed for tax staff whose roe is using the Orace Hyperion Tax Provision appication. This guide assumes that users are aready famiiar with accounting for income tax under a basis of accounts (for exampe, US GAAP ASC740 or IFRS IAS12). Users shoud aso be famiiar with the Orace Hyperion Financia Cose Suite products: Orace Hyperion Financia Management (HFM), Orace Hyperion Financia Reporting (FR), and Orace Hyperion Smart View for Office. This guide focuses on how to use the Tax Provision appication. For information regarding system setup and impementation, see the Orace Hyperion Tax Provision Administrator's Guide. Aso, refer to the reevant sections of the individua product administrator and user guides for further information reated to the Financia Cose Suite products. Overview Tax Provision cacuates your company s goba tax provision, effective tax rate, and deferred tax for tax provisioning purposes. The appication is designed to compy with the standards for accounting for income taxes under US GAAP ASC740 and IFRS IAS12. Tax Provision may use the same patform as your corporate cose process and therefore may be directy integrated utiizing the same metadata. As one soution, consoidated pretax income can be reported by ega entity to cacuate the consoidated income tax provision. When Corporate Accounting finaizes the period-end cose, and a required amounts such as permanent and temporary differences, tax rates, and foreign exchange rates are entered in the system, Tax Provision automaticay cacuates the current and deferred income tax provisions by ega entity and by jurisdiction. From the provision cacuation, Tax Provision produces a journa entry and draft income tax financia statement discosure, compete with supporting schedues. The supporting schedues provide detais for the required discosures in the income tax footnote to the financia statements, incuding: Overview 7

8 Pretax income by foreign and domestic entities Consoidated tax provision by current and deferred tax expense Consoidated and statutory effective tax rate reconciiations Composition of deferred tax assets, iabiities, and vauation aowance (as required) Tax oss expiration tabe Tax Provision Process The Tax Provision process enabes you to prepare a fu tax provision based on year-to-date numbers. The goba provision process starts at the ega entity eve in the desired reporting standard (for exampe, US GAAP, IFRS, UK GAAP) and oca currency. The foowing fowchart detais the tax process in Tax Provision: To begin the process, tria baance data by ega entity is oaded into Tax Provision using Financia Management or another data oad too. After the data is oaded, the Tax Automation process is run to oad and popuate the provision schedues with the data from the tria baance (for exampe, Net Income Before Tax, and seected permanent and temporary differences). 8 About Tax Provision

9 When the Tax Automation process is compete, the next step is to input the remaining data using the pre-buit data forms, or through submissions from Smart View. This data incudes: Tax rates Non-automated amounts for pretax income adjustments or recassifications Non-automated amounts for permanent and temporary differences Any additiona provision items Return to Accrua amounts Manua activity in the Tax Account RoForward (for exampe, payments, refunds, recassifications) Any adjustments to automated amounts to remove differences that may exist within the tria baance (for exampe, trave expenses incuded in Meas & Entertainment). After the automated and manua amounts are input, the system cacuates: Current Provision Deferred Provision Deferred Tax RoForward Tax Account RoForward Effective Tax Rate reconciiations in the reporting currency and oca currency After cacuation, the system automaticay transates the tax data from the oca currency to the reporting currency for the consoidated reports. The provision can be cacuated on a monthy, quartery, or annua basis as required. The provision is aways cacuated on a year-to-date basis no matter how frequenty it is cacuated. Avaiabe forms and reports: Current Provision Temporary Difference RoForward Deferred Tax RoForward Effective Tax Rate Reconciiation Consoidated Effective Tax Rate Reconciiation Statutory Tax Account RoForward Tax Journa Entry (using Smart View and based on the Tax Account RoForward) Tax Footnote (using Smart View and based on Current Provision and Deferred Tax RoForward) User Roes Tax Provision can be set up to grant data access and functionaity depending on the roe to which you are assigned in your organization. User Roes 9

10 Tax Users Responsibe for preparing the tax provision for the ega entity to which they are assigned. Tax Users access various data grids, data forms, reports and Smart View worksheets for their entity. Tax Reviewers Responsibe for reviewing and approving the tax provision for the ega entity to which they are assigned. Tax Reviewers access data grids, data forms, reports and Smart View worksheets. Tax Administrators Responsibe for maintaining the entity-eve and consoidated data and settings. Maintenance incudes updating foreign exchange rates, updating tax rates, and importing data into the system. Data Forms The Standard Tax Package incudes the foowing data forms, grouped into foders. Tabe 1 Data Forms Data Form Description Foder - Current Provision Current Provision Current Provision Regiona Inactive Inactive Regiona Interim Tax Provision Tax Automation Trace Tax Automation Trace Regiona Tax Credits - By Year of Expiration Tax Credits Tax Credits Regiona - By Year of Expiration Tax Credits Regiona Tax Losses - By Year of Expiration Tax Losses Tax Losses Regiona - By Year of Expiration Tax Losses Regiona Current Provision Current Provision Regiona Inactive Inactive Regiona Interim Tax Provision Tax Automation Trace Tax Automation Trace Regiona Tax Credits - By Year of Expiration Tax Credits Tax Credits Regiona - By Year of Expiration Tax Credits Regiona Tax Losses - By Year of Expiration Tax Losses Tax Losses Regiona - By Year of Expiration Tax Losses Regiona Foder - Deferred Provision Deferred Tax - Detais Deferred Tax - Detais 10 About Tax Provision

11 Data Form Deferred Tax Deferred Tax Regiona - Detais Deferred Tax Regiona Temporary Differences Temporary Differences Regiona VA Aocation Description Deferred Tax Deferred Tax Regiona - Detais Deferred Tax Regiona Temporary Differences Temporary Differences Regiona Vauation Aowance Aocation Foder - ETR Consoidated ETR Statutory ETR Statutory ETR Regiona Consoidated ETR Statutory ETR Statutory ETR Regiona Foder - IFRS Deferred Tax - IFRS- Detais Deferred Tax - IFRS Deferred Tax for TAR Recass - IFRS Deferred Tax Not Recognized Deferred Tax for TAR - IFRS - Detais Deferred Tax for TAR - IFRS Deferred Tax - IFRS- Detais Deferred Tax - IFRS Deferred Tax for TAR Recass - IFRS Deferred Tax Not Recognized Deferred Tax for TAR - IFRS - Detais Deferred Tax for TAR - IFRS Sch - Book v Tax Anaysis 1 Sch - Book v Tax Anaysis 1 Sch - Book v Tax Anaysis 2 Sch - Book v Tax Anaysis 2 Sch - Book v Tax Anaysis 3 with IRE Sch - Book v Tax Anaysis 3 with IRE Sch - Book v Tax Anaysis 4 Sch - Book v Tax Anaysis 4 Sch - Tax in Equity & Reserves Sch - Tax Risk Provision Tax Rates - IFRS Sch - Tax in Equity & Reserves Sch - Tax Risk Provision Tax Rates - IFRS Foder - Rates Consoidated ETR Tax Rate Exchange Rates Override Tax Rates Consoidated ETR Tax Rate Exchange Rates Override Tax Rates Data Forms 11

12 Data Form Tax Rates Description Tax Rates Foder - Suppementa Schedues Acquisitions Acquisitions Regiona Return to Accrua Return to Accrua Regiona Sch - Baance Sheet Adjustments Sch - Fines & Penaties Tax Basis Baance Sheet Vaidations Acquisitions Acquisitions Regiona Return to Accrua Return to Accrua Regiona Sch - Baance Sheet Adjustments Sch - Fines and Penaties Tax Basis Baance Sheet Vaidations Foder - Tax Account RoForward Deferred Tax for TAR - Detais Deferred Tax for TAR Deferred Tax For TAR Regiona - Detais Deferred Tax for TAR Regiona Deferred Tax for TAR Recass Deferred Tax for TAR Recass Regiona Deferred Tax For TAR - IFRS TAR TAR - Additiona Provision TAR - Adjustments TAR - Payments & Refunds TAR - PaymentsRefunds - Regiona TAR - Provision & NonProvision TAR - Recass - Regiona Detai TAR - Summary TAR - Summary - Trans Deferred Tax for TAR - Detais Deferred Tax for TAR Deferred Tax For TAR Regiona - Detais Deferred Tax for TAR Regiona Deferred Tax for TAR Recass Deferred Tax for TAR Recass Regiona Deferred Tax For TAR - IFRS Tax Account RoForward TAR - Additiona Provision TAR - Adjustments TAR - Payments & Refunds TAR - PaymentsRefunds - Regiona TAR - Provision & NonProvision TAR - Recass - Regiona Detai TAR - Summary TAR - Summary - Trans 12 About Tax Provision

13 2 Nationa Tax Process In This Chapter Tax Rates...13 Consoidated Tax Rate...14 Tax Automation...15 Current Provision...15 Tax Losses...19 Tax Credits...19 Acquisitions...20 Temporary Differences...20 Deferred Tax...23 Statutory and Consoidated Effective Tax Rate (ETR)...26 Tax Account RoForward (TAR)...26 Tax Basis Baance Sheet...29 Return to Accrua...29 Suppementa Schedue - Baance Sheet Adjustments...30 Suppementa Schedue - Fines and Penaties...31 Tax Rates Tax Provision requires input of the appropriate nationa income tax rates and regiona income tax and apportionment rates at the ega entity eve. The Tax Rates form contains the nationa and regiona tax and apportionment rates needed by the system to compute the nationa and regiona provision for a specific entity. These tax rates are isted beow: Prior Year Tax Rate The nationa statutory tax rate for the prior year; used for informationa purposes. Current Year Tax Rate The nationa statutory tax rate for the current period; used in the cacuation of the current provision, current year activity in the deferred tax roforward, foreign rate differentia in the consoidated effective tax rate report, and the current year tax rate change component in the deferred tax roforward. Current Temp Opening Rate The beginning-of-year deferred tax rate to be used for temporary differences cassified as current; used in the cacuation of the beginning of year Tax Rates 13

14 deferred tax asset/iabiity and the beginning of year rate change component in the deferred tax roforward. Current Temp Cosing Rate The end-of-year deferred tax rate to be used for temporary differences cassified as current; used in the cacuation of ending deferred tax asset/iabiity and the beginning-of-year and current-year rate change components in the deferred tax roforward. Non-Current Temp Opening Rate The beginning-of-year deferred tax rate to be used for temporary differences cassified as noncurrent; used in the cacuation of the beginning-ofyear deferred tax asset/iabiity and the beginning-of-year rate change component in the deferred tax roforward. Non-Current Temp Cosing Rate The end-of-year deferred tax rate to be used for temporary differences cassified as noncurrent; used in the cacuation of the ending deferred tax asset/iabiity and the beginning-of-year and current-year rate change components in the deferred tax roforward. Additionay, the system requires the apportionment rate for regiona cacuations on a jurisdiction-by-jurisdiction basis. The apportionment rate is isted beow: Apportionment Percentages, Opening The prior-year apportionment percentage to be used by the system in the cacuation of the opening tax baances in the deferred provision. Apportionment Percentages, CY The current-year apportionment percentage to be used by the system in the cacuation of apportioned income in the current provision and tax based on current-year activity in the deferred provision. Apportionment Percentages, Cosing The end-of-year apportionment percentage to be used by the system in the cacuation of cosing tax baances in the deferred provision. ä To enter tax rates: 1 Open the Tax Rates form. 2 Set the Point of View by seecting members for the Scenario, Year, Period, and Entity dimensions. 3 Enter the rate for each type. 4 Cick Submit Data. Consoidated Tax Rate You must enter the appropriate consoidated income tax rate to create the Consoidated Effective Tax Rate Reconciiation. ä To enter the consoidated tax rate: 1 Open the Consoidated ETR Tax Rates form. 2 Set the Point of View by seecting members for the Scenario, Year, and Period dimensions. 3 Enter the rate. 4 Cick Submit Data. 14 Nationa Tax Process

15 Tax Automation Using the Tax Automation process, the system copies the Net Income Before Tax from the entity s income statement into the Net Income Before Tax row of the Current Provision. This ensures that the starting point of the Current Provision equas pretax income of the ega entity's financia statements. The Tax Automation process can aso be used to automate the amount of Net Income Before Tax adjustments that fow to the Current Provision (for exampe, Book adjustments and Book recassifications). Using the Permanent and Temporary Difference automation process, Financia Management uses the Baance Sheet and Income Statement data to popuate those permanent and temporary differences, which can be automated from the genera edger to reduce reconciiation time and increase accuracy. The Appication Administrator defines the source and destination members, and runs the Tax Automation process. Current Provision The current provision cacuation is as foows: NIBT FDM/ERP Automaticay popuated from the income statement oaded into the system pus/minus NIBT Tota Book Adjustment Usuay manua adjustments or automated amounts NIBT Tota Book Recass Usuay manua adjustments or automated amounts Net Income Before Tax Aso the starting point for the effective tax rate report. The foowing items are then added to/subtracted from this baance: Tota Permanent Differences (GAAP to Stat) A combination of automated and manua amounts pus/minus Tota Temporary Differences (GAAP to Stat) A combination of automated and manua amounts equas Loca Statutory Net Income Before Tax Pus/minus Tota Permanent Differences (Stat to Tax) A combination of automated and manua amounts pus/minus Tota Temporary Differences (Stat to Tax) A combination of automated and manua amounts equas Deductibe Income tax A combination of automated and manua amounts, depending on the nature of the deductibe taxes equas Taxabe Income Before Loss Pus/minus Tax Losses Net Operating Loss Manua input in the current provision input schedues pus/minus Specia Deductions Manua inputs for dividends received deduction or other items equas Taxabe Income Mutipied by Tax Automation 15

16 Nationa Tax Rate Current year equas Current Tax on Taxabe Income Pus/minus Tax Credits Pus/minus Additiona Provision Items A combination of automated and manua adjustments on a tax-effected basis equas Current Provision The form contains the foowing members in the coumns (across): CYSys Current Year System Current year book-tax difference automated in the current provision. This amount automaticay fows to the temporary difference roforward. Amounts for this coumn are automated and impact the current tax expense. CYAdj Current Period Adjustment Current year book-tax difference adjustments input in the current provision. This amount automaticay fows to the temporary difference roforward. Amounts for this coumn are automated and impact the current tax expense. CY Current Period Tota The sum of CYSys and CYAdj. Net Income Before Tax Net Income Before Tax is automaticay popuated in the Current Provision form through the Tax Automation process. The system provides for severa existing Net Income Before Tax adjustments as we as the abiity to configure adjustments for situations where the Net Income Before Tax must be adjusted (for exampe, ate adjustments, partnership income, and other). The system provides these Net Income Before Tax adjustments: Book Adjustment Book Recassification You can configure the Net Income Before Tax and Net Income Before Tax adjustments to be automated from the genera edger or manuay input. Automated Setting If an account is configured as automated, the Net Income Before Tax automation process popuates the current provision using both the oca currency and the reporting currency vaues from the genera edger. Automatic configuration ensures that the Net Income Before Tax in Financia Management matches the financia statements. Manua Setting If an account is configured as manua, the vaue in this account is entered manuay in the current provision and the system transates this vaue using the average FX rate in the system. Permanent and Temporary Differences Permanent and temporary differences are categorized into two categories to account for the differences between GAAP and Statutory reporting requirements of entities: GAAP to Statutory adjustments 16 Nationa Tax Process

17 Statutory to Tax adjustments For some ega entities, the oca tax reguations require a different basis of accounting from those of the parent. These entities use GAAP to Stat adjustments. Entities that do not use or do not have GAAP to Statutory permanent or temporary differences (entities for which reporting standards and oca tax reguations are the same) can use the Statutory to Tax permanent and temporary differences sections. Temporary differences may be cassified as current or noncurrent for purposes of determining the correct Baance Sheet cassification. The permanent and temporary difference amounts can be manuay input or automated. The manua inputs aso incude adjustments to the automaticay cacuated vaues that may be needed. Deductibe Regiona/Other Taxes This section provides for the automatic deduction of regiona taxes that are configured to be deductibe in the system, as we as manua adjustments for other taxes that are deductibe at the nationa eve. Regiona Income Taxes Automated vaue comes from the regiona current provision if the regiona deduction is configured to be deductibe pus/minus Other Deductibe Income Taxes Manua input for other taxes that are deductibe at the nationa eve equas Deductibe Income Tax Tax Losses The system tracks Nationa tax osses in these categories: Nationa Tax Losses Current used to bring taxabe income up to 0 for an entity with a oss in the current year, which shoud be carried forward Net Operating Loss Carryforward used to record the utiization of any Net Operating Loss carryforward against the current year taxabe income For detais, see Tax Losses on page 17. Tax Credits The system tracks the impact of tax credits. Nationa tax credits utiized in the current year are input in the Current Provision form and automaticay fow to the gross temporary difference input schedue, thereby automating the cacuation of the reated deferred tax asset. The system then tracks Tax Credit carryforwards in the gross temporary difference roforward, but not the detaied composition form (by year, expired, and so on). The detaied composition of individua Current Provision 17

18 tax credits (for exampe, year, expiration) can be tracked in the Tax Credits Form and Report; however, no automation is avaiabe. Additiona Provision Items The system has additiona provision items that are manuay input or automated on a tax-effected basis. These items are used for taxes that are not based on taxabe income or mutipied by a tax rate or other adjustments that are reported in the current provision of the financia statements (for exampe, FIN48). These additiona provision items affect the tota tax provision and are refected in the Effective Tax Rate (ETR ) reports as rate reconciiation adjustments. Beow is a ist of additiona provision items. Source Additiona 1 Additiona 2 Additiona 3 Return to Accrua Current Tax Expense Automated Manua Audit Adjustments Current Tax Expense (Current and Tota Tax Expense) Texas Margin Tax Current Tax Expense (Current and Tota Tax Expense) FIN48 Adjustments Current Tax Expense (Current and Tota Tax Expense) Cacuated Return to Accrua Current Tax Expense Automated Permanent Equity Adjustments Current Tax Expense Automated Temporary Equity Adjustments Current Tax Expense Automated Signage The signage of the current provision: Pretax income is refected as a positive vaue, and a oss is refected as a negative vaue. This signage is the same through the cacuation of taxabe income. Tax expense is refected as a positive vaue, and a tax benefit is refected as a negative vaue. This is true for the presentation of cacuated tax, credits, and additiona provision items to arrive at the tota current provision. 18 Nationa Tax Process

19 Tax Losses The tax oss process is designed to capture the detai composition of the tax osses incuding the year generated and the corresponding year of expiration. The process is integrated with the current provision and the temporary difference roforward. The tax year generated is maintained in the rows incuding the current year and 10 previous years, and one category for osses originated 10+ years ago. The form provides a roforward of the tax oss baances by year as foows: Origina Loss (cacuated from prior period) Amount of the origina oss, pus Created (cacuated ) Amount of the current year tax oss coming to be deferred that is coming from the current provision, pus Expiration (cacuated) Amount of the current year tax expiring that is automated by the system, equas (subtota) Avaiabe (cacuated) Amount of tax osses avaiabe to offset taxabe income in the current period, pus CY Utiization (manua input) Amount of tax osses utiized in the current period that wi be transferred to the current provision, pus Return to Accrua adj (manua input) Amount of tax oss adjusted in the current period due to Return to Accrua adjustments as a resut of the fiing of tax returns. (Note: Amount goes to the temporary difference roforward to be written off in RTA Deferred ony), pus Other Adjustments (manua input) Amount of tax oss adjusted in the current period due to other adjustments. (Note: Amount goes to the temporary difference roforward to be written off in Other Adjustments Deferred Ony), equas Carryforward (cacuated) Amount of tax oss carried forward. The Tax Losses Form contains data used to consoidate the financia statement footnote discosure for amount and expiration of Tax Losses. This discosure can be constructed in Smart View. Tax Credits The tax credit process is designed to capture the detai composition of the tax credits, incuding the year generated and the corresponding year of expiration. The process is not integrated with the current provision or temporary difference roforward. The tax year generated is maintained in the rows incuding the current year and 10 previous years, and one category for credit originated 10+ years ago. The form provides a roforward of the tax credit baances by year as foows: Origina Credit (cacuated from prior period) Amount of the origina credit, pus Created (manua input) Amount of the current year tax credit to be deferred, pus Expiration (manua input) Amount of the current year tax credit expiring, equas (subtota) Tax Losses 19

20 Avaiabe (cacuated) Amount of tax credit avaiabe to offset taxabe income in the current period, pus CY Utiization (manua input) Amount of tax credit utiized in the current period that wi be transferred to the current provision, pus Return to Accrua adj (manua input) Amount of tax credit adjusted in the current period due to Return to Accrua adjustments as a resut of the fiing of tax returns. (Note: Amount goes to the temporary difference roforward to be written off in RTA Deferred ony), pus Other Adjustments (manua input) Amount of tax credit adjusted in the current period due to other adjustments, equas Carryforward (cacuated) Amount of tax credit carried forward. The Tax Credit Form contains data used to consoidate the financia statement footnote discosure for amount and expiration of tax credits when appicabe. This discosure can be constructed in Smart View. Acquisitions Acquisitions in the current year can be input in the Temporary Difference and Deferred Tax coumns of the Acquisition form. The system does not cacuate the deferred taxes. Any rate changes that resut from acquisition amounts are cacuated by the system. Tax rate change adjustments in the system are recorded as P&L expense. To adjust the P&L for tax rate changes that shoud not affect the P&L, the changes shoud be entered to Impact to Tax Rate Changes-Adjustment. The Acquisitions form provides accounting for the foowing situations: The system aows for mutipe acquisitions throughout the year. For each period, an acquisition input tempate enabes you to input vaues for each temporary difference, carryforward, credit, and vauation aowance for a company acquired in the current period. Temporary Differences The Temporary Differences form is used to enter the temporary differences that are not automated in the system. Amounts incude temporary differences, tax osses, tax credits, federa or state credits, and the reated vauation aowances. You can aso enter activity such as current year and prior year adjustments and nonprovision/equity items. Each temporary difference may be set up as either Current or Noncurrent for Baance Sheet cassification purposes. To view these cassifications, open the Temporary Differences Properties report. Temporary differences, Tax Losses, and Vauation Aowance (for exampe, current, noncurrent and tax osses) adjustments are entered on a pretax basis. Tax credits and vauation aowance tax credits are entered on a tax-effected basis. The foowing vauation aowance accounts are provided: 20 Nationa Tax Process

21 Current temporary differences Noncurrent temporary differences Tax Losses Tax Credits A vauation aowances shoud be negative vaues, except for current year or other adjustment amounts that are meant to reduce the vauation aowance. The appication meets the requirements of ASC740 so that the tota vauation aowance is aocated between the Current and Noncurrent assets in proportion to the respective vaues of the Current and Noncurrent deferred tax assets. For exampe, if the tota vauation aowance is $100,000 with gross Current deferred tax assets of $200,000 and gross Noncurrent deferred tax assets of $800,000 (Noncurrent temporary differences, Tax Losses, and credits), the vauation aowance is aocated $20,000 (20%) to Current, and $80,000 (80%) to Noncurrent. The form contains the foowing members in the coumns (across): Opening Opening Baance The prior year end temporary differences. It is popuated automaticay. PYAdj Prior Year Adjustment (Restatement) This coumn is used when the opening baance of a deferred tax asset/(iabiity) must be restated with no impact on the provision. This adjustment affects ony the beginning baance of the deferred tax asset/(iabiity) and does not affect the deferred provision. The amounts are entered manuay. OpenAdjusted Temporary Differences Baance as Adjusted The beginning-of-year baance after adjustments and is cacuated (Opening + PYAdj). CYSys Current Year System The current year book-tax difference automated in the current provision. This amount automaticay fows to the temporary difference roforward. Amounts for this coumn are automated ony and affect the deferred tax expense. CYSysReversa Current Period System Reversa The reversa of the current-year booktax difference automated in the current provision. This amount is automated based on the setting of equity temporary differences at the account eve. Amounts for this coumn affect the deferred tax expense. CYSysTota Current Period System Tota The sum of CYSys and CYSysReversa. CYAdj Current Period Adjustment The current-year book-tax difference input in the current provision. This amount automaticay fows to the temporary difference roforward. Amounts for this coumn are manuay input and impact the deferred tax expense. CYAdjReversa Current Period Adjustment Reversa The reversa of the current year book-tax difference manuay input in the current provision. This amount is automated based on the setting of equity temporary differences at the account eve. Amounts for this coumn affect deferred tax expense. CYAdjTota Current Period Adjustment Tota The sum of CYAdj and CYAdjReversa. CY Tota Current Period The sum of CYSysTota and CYAdjTota. Temporary Differences 21

22 RTADO Return to Accrua The adjustments to temporary differences based on the Return to Accrua form. This amount is automated from the Return to Accrua form and affects deferred tax expense. AuditDO Audit Settements The adjustment to temporary differences resuting from audit settements. This amount is manuay entered to the temporary difference roforward and affects deferred tax expense. OtherDO Other Adjustments The adjustment to temporary differences resuting from any other type of adjustment. This amount is manuay entered to the temporary difference roforward and affects deferred tax expense. TransfersDO Transfers The adjustment to temporary differences resuting from transfers of assets/iabiities and the reated temporary differences. This amount is manuay entered to the temporary difference roforward and affects deferred tax expense. PYAAdjDO Prior Year Adjustments The adjustment to temporary differences resuting from prior year adjustments. This amount is manuay entered to the temporary difference roforward and affects deferred tax expense. ContingencyDO Contingency The adjustment to temporary differences resuting from tax contingencies reated to temporary differences. This amount is manuay entered to the temporary difference roforward and affects deferred tax expense. TempDiffCyTota Temporary Differences P&L Tota The tota of CY, RTADO, AuditDO, OtherDO, TransfersDO, PYAAdjDO, and ContingencyDO. AcqNP Acquisitions The adjustment to temporary differences resuting from the acquisition of assets/iabiities and the reated temporary differences. This amount is automaticay transferred from the Acquisitions form. Amounts do not affect deferred tax expense. DisposasNP Disposas The adjustment to temporary differences resuting from the disposas of assets/iabiities and the reated temporary differences. This amount is manuay entered to the temporary difference roforward and does not impact deferred tax expense. EquitySysNP Equity System The adjustment to temporary differences resuting from equity transactions. This amount is automated based on equity temporary difference settings at the account eve and does not affect the deferred tax expense. EquityAdjNP Equity Adjustment The adjustment to temporary differences resuting from equity transactions. This amount is manuay entered to the temporary difference roforward and does not affect the deferred tax expense. EquityNP Tota Equity EquitySysNP The tota of EquitySysNP and EquityAdjNP. EquityRTA Equity RTA The adjustment to temporary differences resuting from equity transactions and return fiing. This amount is automated based on equity temporary difference settings at the account eve and does not affect the deferred tax expense. EquityOtherNP Equity Other The adjustment to temporary differences resuting from a other equity transactions. This amount is manuay input and does not affect the deferred tax expense. EquityNPTota Tota Equity Activity The sum of EquityNP, EquityRTA, and EquityOtherNP. 22 Nationa Tax Process

23 TempDiffNPTota Temporary Differences non P&L Tota The sum of AcqNP, DisposasNP, and EquityNPTota. Cosing Temporary Differences Cosing Baance The sum of OpenAdjusted, TempDiffCYTota, and TempDiffNPTota. The form contains the foowing members in the rows (down): TempGSTota Tota Temporary Differences (GAAP to Stat) The parent of base accounts that are user-defined upon impementation. TempSTTota Tota Temporary Differences (STAT to Tax) The parent of base accounts that are user-defined upon impementation. TaxLossesTota Tota Tax Losses The parent of system-provided base accounts that are used for Tax Losses that are deferred. These are system-defined, and two accounts are provided: Current Year and Carryforward. Carryforward is inked to the Tax Losses form. See Tax Losses on page 17. TaxAttribTota Tota Tax Attributes The parent of base accounts that are user-defined upon impementation. Amounts are usuay entered on a tax-effected basis in the temporary difference roforward and may be considered adjustments to deferred tax. VATota Tota Vauation Aowance The parent of base accounts that are used to record vauation aowances against assets as required. Four accounts are provided: Current, Noncurrent, Credits, and TaxLoss. Credits are entered on a tax-effected basis, whie amounts entered in the other accounts are entered on a pretax basis. Deferred Tax The Deferred Tax form is used to view the deferred tax cacuation. The form contains the foowing members in the coumns (across): Opening Opening Baance The tax effect of the prior year end temporary differences. NBROpening Opening Baance NBR The Net Benefit of Regiona (NBR) deferred tax on the opening baance when the regiona income taxes (for exampe, U.S. state income taxes) are deductibe for federa tax purposes. OpeningTota Net Opening Baance The sum of Opening and NBROpening. PYAdj Prior Year Adjustment (Restatement) The tax effect of prior year adjustments. NBRPYAdj Prior Year Adjustment (Restatement) The Net Benefit of Regiona deferred tax on prior year adjustments when the regiona income taxes (for exampe, U.S. state income taxes) are deductibe for federa tax purposes. PYAdjTota Prior Year Adjustment Tota The sum of PYAdj and NBRPYAdj. OpeningAdjusted Opening Baance as Adjusted The sum of OpeningTota + PYAdjTota. CYSys Current Year System The tax effect of the current year book-tax difference automated in the current provision. Deferred Tax 23

24 CYSysReversa Current Period System Reversa The tax effect of the reversa of the current year book-tax difference automated in the current provision. CYSysTota Current Period System Tota The sum of CYSys and CYSysReversa. CYAdj Current Period Adjustment The tax effect of the current year book-tax difference input in the current provision. CYAdjReversa Current Period Adjustment Reversa The tax effect of the reversa of the current year book-tax difference manuay input in the current provision. CYAdjTota Current Period Adjustment Tota The sum of CYAdj and CYAdjReversa. CY Tota Current Period The sum of CYSysTota and CYAdjTota. RTADO Return to Accrua The tax effect of the adjustments to temporary differences based on the Return to Accrua form. AuditDO Audit Settements The tax effect of the adjustment to temporary differences resuting from audit settements. OtherDO Other Adjustments The tax effect of the adjustment to temporary differences resuting from any other type of adjustment. TransfersDO Transfers The tax effect of the adjustment to temporary differences resuting from transfers of Assets/Liabiities and the reated temporary difference. PYAAdjDO Prior Year Adjustments The tax effect of the adjustment to temporary differences resuting from prior year adjustments. ContingencyDO Contingency The tax effect of the adjustment to temporary differences resuting from tax contingencies reated to temporary differences. TempDiffCyTota Temporary Differences P&L Tota The tota of CY, RTADO, AuditDO, OtherDO, TransfersDO, PYAAdjDO, and ContingencyDO. RCOpen Impact from Change in Tax Rates Opening The tax effect of tax rate changes as it reates to the beginning baance. RCCY Impact from Change in Tax Rates Opening The tax effect of tax rate changes as it reates to current year activity. RCAcqNP Impact from Change in Tax Rates Acquisitions The tax effect of tax rate changes as it reates to acquisitions. RCTota Impact from Change in Tax Rates The sum of RCOpen, RCCY, and RCAcqNP. NBRCY Net Benefit of Region The tax effect of the Net Benefit of the Regiona deferred tax expense as it reates to current-year activity. CYTota Tota Deferred Tax Expense The sum of CY, RTADO, AuditDO, OtherDO, TransfersDO, PYAAdjDO, ContingencyDO, RCTota, and NBRCY. AcqNP Acquisitions The tax effect of the adjustment to temporary differences resuting from the acquisition of assets and iabiities and the reated temporary difference. RCAcqReversa Impact from Change in Tax Rates Acquisitions Reversa The tax effect of the adjustment to rate. It is the reversa of the amount in RCAcqNP. 24 Nationa Tax Process

25 DisposasNP Disposas The tax effect of the adjustment to temporary differences resuting from the disposas of assets/iabiities and the reated temporary difference. EquitySysNP Equity System The tax effect of the adjustment to temporary differences resuting from equity transactions. EquityAdjNP Equity Adjustment The tax effect of the adjustment to temporary differences resuting from equity transactions. EquityNP Tota Equity EquitySysNP The tota of EquitySysNP and EquityAdjNP. EquityRTA Equity RTA The tax effect of the adjustment to temporary differences resuting from equity transactions and return fiing. EquityOtherNP Equity Other The adjustment to temporary differences resuting from a other equity transactions. This amount is manuay input and does not affect the deferred tax expense. EquityNPTota Tota Equity Activity The tota adjustment to temporary differences resuting from equity transactions. This is the sum of EquityNP, EquityRTA, and EquityOtherNP. NBRNP Net Benefit of Regiona Non Provision The tax effect of the Net Benefit of the Regiona deferred tax expense as it reates to nonprovision activity. NPTota Tota Non Provision Adjustments The sum of AcqNP, RCAcqReversa, DisposasNP, EquityNPTota, and NBRNP. Cosing Temporary Differences Cosing Baance The sum of OpeningAdjusted, CYTota, and NPTota. The form contains the foowing members in the rows (down): TempGSTota Tota Temporary Differences (GAAP to Stat) User-defined upon impementation. TempSTTota Tota Temporary Differences (STAT to Tax) User-defined upon impementation. TaxLossesTota Tota Tax Losses Used for Tax Losses that are deferred. These are system-defined, and two accounts are provided: Current Year and Carryforward. Carryforward is inked to the Tax Losses form. See Tax Losses on page 17. TaxAttribTota Tota Tax Attributes User-defined upon impementation. Amounts are generay entered on a tax-effected basis in the temporary difference roforward and are considered adjustments to deferred tax. VATota Tota Vauation Aowance Used to record vauation aowances against assets as required. Four accounts are provided: Current, Noncurrent, Credits, and TaxLoss. Credits are entered on a tax-effected basis, whie amounts entered in the other accounts are entered on a pretax basis. The form aso provides the cassification of deferred tax assets and iabiities as foows: Cosing Current Asset Cosing Current Liabiity Deferred Tax 25

26 Cosing Noncurrent Asset Cosing Noncurrent Liabiity The Current or Non-Current setting, together with the vaue of the Cosing Tota Cosing Baance, defines in which coumn the amount is dispayed. If this baance is positive, then the amount is cassified as an Asset. If this baance is negative, then the amount is cassified as a Liabiity. Vauation aowance is cassified using a factor of -1 (for exampe, Cosing*-1) and is therefore aways refected as a contra-asset. Statutory and Consoidated Effective Tax Rate (ETR) Tax Provision cacuates the Effective Tax Rate (ETR) reconciiation automaticay at the statutory and consoidated rates. The statutory and consoidated rate reconciiation forms capture the foowing items on a pretax and tax-effected basis: Net Income Before Tax Adjusted GAAP to STAT permanent differences STAT to TAX permanent differences Regiona and additiona taxes Specia Deductions Change in vauation aowance Foreign rate difference (consoidated ETR) Additiona provision items Effective tax rate The consoidated rate reconciiation starts with the goba statutory tax rate to reconcie to an entity s tax rate using the categories noted above. The statutory rate reconciiation cacuation is simiar to the consoidated rate reconciiation, but the starting point is based on the entity s statutory tax rate and, therefore, there is no foreign rate difference. The rate reconciiation automaticay cacuates the tax impact of reconciing items as a percentage of pretax net income before taxes as adjusted. The system provides the abiity to dri down to the owest eve of detai of each of the above reconciing items to view the contribution of each item to the overa effective tax rate, depending on the eve of information that is entered. The foreign rate difference is cacuated by taking the difference between the consoidated tax rate and the statutory tax rate and mutipying it times Net Income Before Tax Adjusted, GAAP to STAT permanent differences and STAT to TAX permanent differences. Tax Account RoForward (TAR) The system automaticay oads the beginning of the year and end of period genera edger baances to the tax accounts roforward and system-cacuated provision. The TAR form provides detai for the current and deferred income tax expense, deferred tax assets/iabiities, 26 Nationa Tax Process

27 current tax payabe/receivabe, and equity accounts. You can import or enter amounts for payments or refunds and enter adjustments to account baances as necessary through the use of inked forms. Data in the TAR form is used to prepare the tax journa entry. It shoud be reconcied periodicay to the genera edger accounts as required. This form contains the foowing members (TaxType and DataCategory) in the coumns (across): Nationa/TARFExpenseCurrent Nationa Current Expense The current nationa income tax amount cacuated in the current provision. Nationa/TARFExpenseDeferred Nationa Deferred Expense The deferred nationa income tax amount cacuated in the deferred provision. Nationa/TARFExpense Nationa Tota Expense The sum of Nationa Current and Deferred. Regiona/TARFExpenseCurrent Regiona Current Expense The current regiona income tax amount cacuated in the current provision. Regiona/TARFExpenseDeferred Regiona Deferred Expense The deferred regiona income tax amount cacuated in the deferred provision. Regiona/TARFExpense The sum of Regiona Current and Deferred. TotaNationaandRegiona The sum of the tota Nationa and Regiona Current and Deferred. NationaCurrentAsset Nationa Current Asset The amount of nationa deferred taxes cassified as a current asset. Nationa Current Liabiity Nationa Current Liabiity The amount of nationa deferred taxes cassified as a current iabiity. NationaNonCurrentAsset Nationa NonCurrent Asset The amount of nationa deferred taxes cassified as a noncurrent asset. NationaNonCurrentLiabiity Nationa NonCurrent Liabiity The amount of nationa deferred taxes cassified as a noncurrent iabiity. Nationa/TARFDeferredVAAocCurrent Current Vauation Aowance The amount of nationa deferred taxes cassified as a current vauation aowance. Nationa/TARFDeferredVAAocNonCurrent NonCurrent Vauation Aowance The amount of nationa deferred taxes cassified as a noncurrent vauation aowance. Nationa/TARFDeferred Tota Deferred Tax The sum of Nationa Current Asset/ Liabiity, Noncurrent Asset/Liabiity and Current/Noncurrent Vauation Aowance. RegionaCurrentAsset Regiona Current Asset The amount of Regiona deferred taxes cassified as a current asset. RegionaCurrentLiabiity Regiona Current Liabiity The amount of Regiona deferred taxes cassified as a current iabiity. RegionaNonCurrentAsset Regiona NonCurrent Asset The amount of Regiona deferred taxes cassified as a noncurrent asset. Tax Account RoForward (TAR) 27

28 RegionaNonCurrentLiabiity Regiona NonCurrent Liabiity The amount of Regiona deferred taxes cassified as a noncurrent iabiity. Regiona/TARFDeferredVAAocCurrent Current Vauation Aowance The amount of Regiona deferred taxes cassified as a current vauation aowance. Regiona/TARFDeferredVAAocNonCurrent NonCurrent Vauation Aowance The amount of Regiona deferred taxes cassified as a noncurrent vauation aowance. Regiona/TARFDeferred Tota Deferred Tax The sum of Regiona Current Asset/ Liabiity, Noncurrent Asset/Liabiity, and Current/Noncurrent Vauation Aowance. TotaNationaandRegiona The sum of the tota Nationa and Regiona Deferred Assets and Liabiities. Nationa/TARFCurrentPayabe Nationa Income Tax Payabe The nationa current tax payabe. Amounts are automaticay posted from the Current Provision. Payments and refunds are manuay input. Regiona/TARFCurrentPayabe Regiona Income Tax Payabe The regiona current tax payabe. Amounts are automaticay posted from the Current Provision Regiona. Payments and refunds are manuay input. Nationa/TARFCurrentReceivabe Nationa Income Tax Receivabe The nationa current tax receivabe. Amounts are manuay posted using the recassification accounts in the TARF. Payments and refunds are manuay input. Regiona/TARFCurrentReceivabe Regiona Income Tax Receivabe The regiona current tax receivabe. Amounts are manuay posted using the recassification accounts in the TARF. Payments and refunds are manuay input. Nationa/TARFLongTermPayabe Nationa Income Tax Long Term Payabe The nationa tax ong-term payabe. Amounts are manuay posted using the recassification accounts in the TARF. Payments and refunds are manuay input. Regiona/TARFLongTermPayabe Regiona Income Tax Long Term Payabe The regiona tax ong-term payabe. Amounts are manuay posted using the recassification accounts in the TARF. Payments and refunds are manuay input. TotaNationaandRegiona/TARFCurrent Tota Nationa and Regiona Net (Payabe)/ Receivabe The tota nationa and regiona tax payabe/receivabe. Nationa/TARFEquity Nationa Equity Adjustments The nationa equity transactions based on the nonprovision adjustments the deferred tax roforward. These amounts are automated from the deferred tax roforward. Regiona/TARFEquity Regiona Equity Adjustments The regiona equity transactions based on the nonprovision adjustments the deferred tax roforward. These amounts are automated from the deferred tax roforward. TotaNationaandRegiona/TARFEquity Tota Nationa and Regiona Equity Adjustments The tota nationa and regiona equity adjustments. 28 Nationa Tax Process

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