medium · Financial Accounting accounting-cycle-financial-statements

Summit Corp. generated a Net Operating Loss (NOL) of $2,000,000 in 20X3. The tax rate is 25%.

If the company previously had no deferred taxes and expects to be profitable in the future, what are the entries for 20X3?

  1. Dr. Deferred Tax Expense $500,000; Cr. Deferred Tax Liability $500,000
  2. Dr. Deferred Tax Asset $500,000; Cr. Deferred Tax Benefit $500,000
  3. Dr. Income Tax Expense $500,000; Cr. Income Tax Payable $500,000
  4. No entry is required until the company actually uses the NOL to offset future taxes.

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