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What appears to be the range of the number of protein-coding genes per genome in eukaryotes?
Deferred Tax Liability
A tax obligation that a company owes but does not have to pay until a future date, typically arising from differences between accounting practices and tax laws.
Deferred Tax Asset
An accounting term representing taxes that have been overpaid or paid in advance, which can be used to reduce future tax liability.
Temporary Differences
Differences between the tax base of an asset or liability and its carrying amount in the balance sheet that will result in taxable or deductible amounts in the future.
Interperiod Tax Allocation
The accounting technique that allocates income tax expense to the appropriate periods, smoothing out tax charges related to temporary differences.
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