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List the guidelines proposed for successful downsizing.
Future Profitability
An estimation or outlook on the capacity of a business to generate earnings in future periods, often considered for investments or strategy planning.
Deferred Tax Asset
A tax amount that is paid or carried forward, representing future tax savings due to overpayment or advance payment of taxes, or due to allowable temporary differences.
Valuation Allowance
An allowance made against deferred tax assets that are not expected to be realized in full or in part.
Future Benefits
The expected gains or returns from an investment or policy, often used in evaluating its worth.
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