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DNA replication is bidirectional in prokaryotes with circular chromosomes.
Deferred Tax Asset
A tax reduction amount that can be used to offset future taxable income, arising from temporary differences between book and tax income.
Deferred Tax Liability
This is a tax obligation due in the future for income that has already been recognized in the financial statements.
Carrying Values
The book value of assets and liabilities as reported on the balance sheet, accounting for depreciation, amortization, and impairment.
Fair Values
The estimated price at which an asset or liability could be exchanged between knowledgeable, willing parties in an arm's length transaction.
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