When it comes to a company’s taxes, there are two important categories to understand: assets and liabilities. Tax liability is anything that a person or company owes taxes on, such as income or ...

NEW YORK--(BUSINESS WIRE)--InfraCap MLP ETF (NYSE Arca: AMZA or the “Fund”) has modified the estimate of the Fund’s deferred tax liability based on information reported by the Master Limited ...

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 ...

When small business owners overpay taxes for the year or delay current taxes to the future, the balance sheet might appear off. Your balance sheet must give an exact description of your company's ...

DENVER--(BUSINESS WIRE)--Alerian MLP ETF (the “Fund” or “AMLP”) has modified the estimate of the Fund’s deferred tax liability based on information reported by the Master Limited Partnerships (MLPs) ...

Some funds owe corporate income tax. Do their shareholders understand what’s going on? Try to figure this out: Most funds don’t owe any corporate income tax, but one of the few funds that does have ...

Whether you are a small business owner trying to get an accurate picture of cash flow or a Main Street investor examining financial statements to pick stocks, understanding deferred revenue can help ...

Companies record both income tax expense and income tax payable in journal entries. For companies that use the cash basis for both financial and tax reporting, income tax expense equals income tax ...

The Trump administration has unleashed a barrage of executive orders, policy initiatives and federal workforce layoffs. One thread that explains at least some of the administration’s actions is its ...

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