Читать книгу Corporate Finance For Dummies - Michael Taillard - Страница 82

Income tax assets include two forms of income taxes. The first is one that many people are familiar with: tax returns. When a company is set to receive money back on its taxes, that money becomes a short-term asset until the company receives it, at which point it becomes cash.

The other form of tax asset is the deferred tax, which occurs when a company has met the requirements to receive a tax benefit but has yet to receive it. For example, a company that experiences losses one year can file those losses the next year rather than the current year, so the value of its losses would be a deferred income tax asset that would decrease any income tax owed the next year.