Anyone who has run a business of any size understands how confusing and, at times, complex the tax code can seem. So deferred tax assets (DTAs) can be challenging. However, understanding them is ...

What deferred-tax assets are and how they're created. Deferred-tax assets are created when a company's recorded income tax (what it reports in its income statement) is lower than that paid to the tax ...

A deferred tax asset is usually an item on a company's balance sheet that was created by the early payment or overpayment of taxes. They are financial assets that can be redeemed in the future to ...

This report is one of a series on the adjustments we make to convert GAAP data to economic earnings. Reported earnings don’t tell the whole story of a company’s profits. They are based on ...

If you're an investor in Citigroup (NYSE: C)then you may have come across references to its deferred tax assets. These assets may seem esoteric, but they're easy to understand and are incredibly ...

A deferred sales trust (DST) is an advanced tax strategy that allows investors to delay capital gains taxes on the sale of assets that have significantly risen in value, such as real estate or ...