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Page 221
The amount of the tax adjustment for excess accelerated depreciation on personal property is computed in the following manner . For minimum tax purposes , depreciation on personal property is computed using the 150 percent declining ...
The amount of the tax adjustment for excess accelerated depreciation on personal property is computed in the following manner . For minimum tax purposes , depreciation on personal property is computed using the 150 percent declining ...
Page 227
The balance should be credited to the current federal income taxes payable The deferred federal income tax expense account should be debited with the amount attributed to the timing differences between book income and taxable income ...
The balance should be credited to the current federal income taxes payable The deferred federal income tax expense account should be debited with the amount attributed to the timing differences between book income and taxable income ...
Page 228
adjust Account 409 for the amount of the minimum tax credit ( i.e. , the amount by which the alternative minimum tax exceeds the regular corporate income tax ) . Thus , Account 186 ( or 174 ) should be debited , and Account 409 should ...
adjust Account 409 for the amount of the minimum tax credit ( i.e. , the amount by which the alternative minimum tax exceeds the regular corporate income tax ) . Thus , Account 186 ( or 174 ) should be debited , and Account 409 should ...
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Bibliographic information
| Title | Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volume 26 |
| Contributors | Iowa State University. Engineering Extension Service, Iowa State University. Industrial Engineering Department |
| Publisher | Iowa State University., 1987 |
| Original from | the University of Michigan |
| Digitized | 26 Aug 2006 |
| Export Citation | BiBTeX EndNote RefMan |