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The opponent theory appears to provide the best explanation of color coding at the
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Future tax benefits arising from deductible temporary differences and the carryforward of unused tax credits and losses.
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Interest that has been earned but not yet paid, often related to bonds or loans.
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A transaction where a subsidiary sells goods or services to its parent company, affecting intercompany transactions and transfer pricing.
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Profits that have been earned but not yet realized through a transaction, such as the increase in value of an investment that has not been sold.
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