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The formal charge on Cl in the structure shown for the perchlorate ion is
Deferred Tax Liability
A tax obligation that a company will have to pay in the future, arising out of current transactions that are recognized in the financial statements before they are taxable.
Tax Rate Change
An adjustment in the percentage at which an individual or corporation is taxed, affecting the computation of tax liabilities and net income.
Temporary Difference
A difference between the book value and tax value of an asset or liability that will result in taxable or deductible amounts in future years.
Accrued Product Warranty
Liabilities recognized for future costs related to warranty claims on products sold that have not yet been serviced.
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