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ONESOURCE ® ONESOURCE TAX PROVISION CHAPTER 5: REPORTING Line by Line Temporary Differences: Data Entry > Federal/State > Temporary Differences - Tax Basis, Temporary Differences - Book/Tax Basis, State Temporary Differences - Tax Basis and State After Apportionment Temporary Differences - Tax Basis in a Provision dataset. Data Entry > Actual > Federal/State > Temporary Differences - Tax Basis, State Temporary Differences - Tax Basis, and State After Apportionment Temporary Differences - Tax Basis in an Interim dataset. NOL Reclass: Data Entry > Federal > NOL Temporary Differences - Tax Basis in a Provision dataset. Data Entry > Actual > Federal > NOL Temporary Differences - Tax Basisin an Interim dataset. After Tax Temporary Differences: Data Entry > Federal/State > After Tax Temporary Differences - Tax Basis, After Tax Temporary Differences - Book/Tax Basis, and State After Tax Temporary Differences - Tax Basis in a Provision dataset. Data Entry > Actual > Federal/State > After Tax Temporary Differences - Tax Basis, and State After Tax Temporary Differences - Tax Basis in an Interim dataset. Column by Column Temporary differences are netted by item to arrive at the asset or liability determination. For only this report, temporary differences entered for each unit are considered when netting. The Temporary Differences Summary (Fed Filing Group) report nets balances across units in a filing group. The Net Deferred Asset/Liability report nets balances across units, based on the unit's country designation. Current Assets: Temporary differences identified as C (current) that, after tax rate, have an asset balance when summed with all activity for the same temporary difference category item. Current Liabilities: Temporary differences identified as C (current) that, after tax rate, have a liability balance when summed with all activity for the same temporary difference category item. Non-Current Assets: Temporary differences identified as NC (non-current) that, after tax rate, have an asset balance when summed with all activity for the same temporary difference category item. Non-Current Liabilities: Temporary differences identified as NC (non-current) that, after tax rate, have a liability balance when summed with all activity for the same temporary difference category item. Temporary Diffs Summary (Fed Filing Group) Reporting Levels: Filing Group Sub-consolidation Consolidation Control Center Configurable Options: Dataset Unit Sub-consolidation Currency Source Data: Unit Details, Temporary Differences, After Tax Temporary Differences, NOL Temporary Differences, State After Apportionment Temporary Differences, State After Tax Temporary Differences Available Views: Custom Rollups / Default By Unit: Federal Only / Federal + State / State Only By Deferred: Federal Only / Federal + State / State Only Sub-Totals: No Sub-Totals / Sub-Totals The Temporary Differences Summary (Fed Filing Group) report for Provision datasets displays temporary and NOL differences, and separates ending deferred balances into current and non242 ® 2011 Thomson Reuters
