Examlex
_______________ is a statistical estimate of the proportion of the total variance in some trait that is attributable to genetic differences among individuals within a group.
Deferred Tax Assets
Deferred tax assets are items on the balance sheet that reduce future tax obligations because of overpayment or advance payment of taxes or future tax benefits due to allowable temporary differences.
Book Income Tax Expense
The amount of income tax expense that is reported on the financial statements, which may differ from the actual tax paid due to differences between accounting and tax rules.
Temporary Difference
A difference between the carrying amount of an asset or liability in the balance sheet and its tax base, which will result in taxable or deductible amounts in the future.
Book Income
The income of a business as reported in its financial statements, using the accounting methods and standards specified by the relevant authority.
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