medium · Financial Accounting assets

If a company has a 21% statutory rate but its Effective Tax Rate is 15%, which of the following is the most likely explanation according to the tax footnote reconciliation?

  1. Recording a $100,000 fine for a legal settlement.
  2. Significant earnings in foreign jurisdictions with lower tax rates.
  3. A large increase in the deferred tax liability from depreciation.
  4. A large increase in the valuation allowance for a deferred tax asset.

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