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Which client is at highest risk of compromised immunity?
Temporary Difference
A discrepancy between the book value of assets and liabilities for financial reporting purposes and their value for tax purposes, resulting in deferred tax assets or liabilities.
Book Income
The income reported by a company in its financial statements, in contrast to taxable income calculated for tax purposes.
Taxable Income
is the amount of income used to calculate how much tax an individual or a company owes to the government, after all deductions and exemptions.
Temporary Difference
A difference between the book value and tax value of an asset or liability that results in taxable or deductible amounts in future years.
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